IRNR
Full name:Impuesto sobre la Renta de No Residentes
Brief explanation: Tax scheme for non-residents with income in Spain (e.g. rental) and/or flat tax for second residence (depending on situation).
💡 Tip: Non-resident + rental = often periodic returns (not “once and done”).
⚠️ Warning: IRNR is one of the most overlooked obligations among foreign owners.