Question 1

Do Norwegian residents pay tax on Spanish property?

Accepted Answer

Yes. As a Norwegian resident owning property in Spain you must file Modelo 210 every year. Norway is in the EEA, so you keep the reduced 19% rate on rental income and capital gains and can deduct expenses (interest, IBI, community fees, insurance, repairs) from rental income — the same benefits as EU residents.

Question 2

EU rate or non-EU rate — what applies to Norway?

Accepted Answer

Norway is not in the EU but is in the EEA. Spain treats EEA residents the same as EU residents for Modelo 210: 19% rate and full expense deductions on rental income. You do NOT pay the 24% non-EU rate.

Question 3

Do I pay tax in Spain AND Norway?

Accepted Answer

Spain taxes Spanish-source property income first under the Norway-Spain Double Taxation Agreement. Norway then applies the credit method (kreditfradrag) on your skattemelding so you do not pay tax twice on the same income.

Question 4

How do I file Modelo 210 from Norway?

Accepted Answer

No travel needed. SpainTaxForm handles everything online: provide your NIE, cadastral reference and bank details, and we file directly with AEAT. No Spanish digital certificate, no fiscal representative.

Question 5

What are the deadlines?

Accepted Answer

Imputed income: file during the year following the tax year. Rental income: annual, filed in January. Capital gains on a sale: within 4 months of the deed date.

Spanish Non-Resident Tax for Norwegian Property Owners

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

19% EEA rate

Expense deductions

Right deadlines

Norway-Spain Double Taxation Agreement

Frequently asked questions

File your Modelo 210 from Norway — from €30