Spanish Non-Resident Tax for Norwegian Property Owners

Norway is in the EEA — you keep the 19% rate

Because Norway is part of the EEA, Spain treats Norwegian residents the same as EU residents for non-resident tax: 19% on imputed income, rental and capital gains, plus full deductibility of mortgage interest, IBI, community fees, insurance and repairs on rental income.

Norway-Spain Double Taxation Agreement

Spain taxes Spanish property income first; Norway then applies the credit method on your skattemelding so the Spanish tax is offset against the Norwegian tax due on the same income. You never pay tax twice on the same euro.

Frequently asked questions