I live in Belgium: what do I declare in Belgium for my Spanish property?

On the Spanish side

As a Belgian tax resident, you are an EU resident for Spanish purposes. That means:

• 19 % on imputed income for a home you do not let;
• 19 % on rental income after deducting the costs of the let, pro rata;
• 19 % on a capital gain when you sell, like every non-resident.

Take a flat on the Costa Blanca with a cadastral value of 80,000 € in a town on the 1.1 % coefficient: imputed income 880 €, Spanish tax 167.20 € per full year for a sole owner. A couple owning it half each would file two returns of 83.60 €.

On the Belgian side

Belgium taxes its residents on their worldwide income, so the Spanish property has to appear on your Belgian return even though Spain has already taxed it. The Belgium–Spain treaty generally applies the exemption with progression method: Belgium does not tax the Spanish property income itself, but adds it to your income to determine the rate applied to the rest. In practice the extra Belgian cost is usually limited, but it is not always zero.

How the income is measured on the Belgian side (cadastral income, rent, foreign values) follows Belgian rules, which differ from the Spanish base. Check the current guidance of the Belgian tax administration or ask a Belgian adviser, as the details have changed over the years.

Practical points for Belgian owners

1. File in Spain every year, even for an empty home; the Belgian declaration does not replace it.
2. Keep your Spanish IBI receipt: it shows the cadastral value used for Modelo 210.
3. If a Spanish office asks for proof of residence, request a certificate of tax residence from the Belgian administration.
4. If you let the property, keep invoices for both countries, as the deductible costs are not assessed in the same way.

Our dedicated guide for Belgian owners of Spanish property covers the Belgian return in more detail, and the calculator gives your Spanish figure.