From 1 January 2026,
significant changes to tax-related information reporting obligations
have entered into force in Spain, strengthening the mechanisms for control and data cross-checking by the tax authorities.

Although these changes do not specifically relate to
Non-Resident Income Tax (IRNR),
they have a
relevant indirect impact on foreign property owners in Spain,
particularly where
bank accounts, loans, mortgages or financial movements linked to the property
exist.

Understanding this new regulatory context is essential in order to
avoid tax enquiries, penalties or future compliance issues.

Strengthened information control by the tax authorities

Recent regulatory developments clearly follow a trend towards
increasing the amount of information available to the tax authorities
and improving their ability to
detect inconsistencies or non-compliance.

In this context, certain information reporting obligations have been
adjusted and reorganised,
and reporting requirements imposed on financial institutions and other obliged entities have been reinforced.
As a result, there is now
greater traceability of economic transactions related to assets located in Spain.

This enhanced level of control
applies both to residents and non-residents,
including foreign nationals whose only connection with Spain is the ownership of real estate.

Why do these changes affect non-residents with property in Spain?

Many foreign property owners believe that their tax obligations in Spain are limited to the payment of specific taxes.
However, the current reality is that the tax authorities now have access to
an increasing volume of indirect information,
allowing them to cross-check data and identify irregular situations.

These changes may be particularly relevant where:

  • There are Spanish bank accounts linked to the property.
  • The acquisition of the property was financed through loans or mortgages.
  • Rental income is generated or recurring payments related to the property are made.
  • A sale or transfer of the property takes place.

All this information may be subject to
automatic data cross-checks,
increasing the likelihood of
tax reviews or information requests,
even in relation to previous tax years.

Common risks for non-resident property owners

In practice, increased information control often results in:

  • Requests for information from the tax authorities.
  • Reviews of tax years that were not correctly declared.
  • Difficulties in justifying certain transactions if appropriate documentation is not available.
  • Financial penalties
    arising from formal non-compliance, even where there was no intention to evade tax.

For this reason, it is particularly important for non-resident property owners to maintain a
clear and well-organised overview of their tax position in Spain,
rather than dealing with individual obligations in isolation.

How to prepare and avoid tax issues

In an environment of
greater control and increasing regulatory complexity,
the best strategy is
prevention and specialised legal advice.
Among other measures, it is advisable to:

  • Periodically review the tax and property situation in Spain.
  • Maintain proper organisation of documentation.
  • Carefully analyse the applicable regulations and, where relevant, double taxation treaties.
  • Anticipate potential contingencies before they lead to administrative proceedings.

Specialised advice for non-residents

Our law firm is
specialised in providing tax, property and inheritance advice to non-resident clients in Spain,
offering a comprehensive service aimed at ensuring both
legal compliance and risk prevention.

If you would like further information or a
personalised review of your tax, property or inheritance situation in Spain,
you may contact our firm through
www.delgado-vila.com
or visit us at any of our offices in
Málaga, Torrox-Costa or Mijas-Costa.

Conclusion

The changes introduced from 2026 reflect a clear trend towards
greater information control by the Spanish tax authorities.
For non-residents owning property in Spain, this means it is essential to
review and organise their tax position,
ensuring that all obligations are properly fulfilled.

Appropriate legal advice not only helps to prevent problems, but also provides
security and peace of mind
for foreign property owners.