Do you own property on the Costa del Sol but do not reside permanently in Spain? Then there is important tax news. 

With the new Decree HAC/623/2026, the Spanish government has tightened controls on foreign property owners. These regulations are effective immediately. As your trusted partner in Spain, ImmoMoment closely monitors these developments to ensure that your sale, rental, or property management runs flawlessly.

These are the key changes you need to know:

1. Stricter control on rental income (Form 210) Do you rent out your Spanish property? The tax return via Form 210 is being expanded. The Spanish tax authorities now require much more detailed information. There will be stricter verification of the exact identification of the property, the gross rental income, the declared deductible expenses, and the final calculation of the net profit.

2. Good news for EU residents: the annual tax return Although the general deadlines for filing have been adjusted, there is also good news for owners residing within the European Union (or EEA). The option to submit bundled rental income via a single annual tax return has now been officially established. This significantly reduces the administrative burden for our European clients.

3. Technical updates and address verification To prevent errors and fraud, the Spanish tax agency has modernized its systems and address fields. Rules regarding tax identification are being applied more strictly.

What does this mean for you? As your property management partner, we advise taking the following steps with us:

• We are happy to review your current tax status to ensure your file meets the latest requirements.
• Make sure your Spanish tax number (NIE or NIF) and your official address details are fully up to date.
• We work closely with specialized tax advisors to ensure that your tax forms (such as Form 210) are filed accurately and on time.

In short: the Spanish tax authorities require extra diligence. Fortunately, you are not alone. Do you have questions about what these new rules mean for your apartment or villa? The ImmoMoment team is here to guide you through these new regulations.