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The short answer
Yes, if you are tax resident in Spain. The IRPF taxes residents on all their income wherever it arises, so rent from Nigerian property goes in your Renta as income from real estate (rendimientos del capital inmobiliario). Nigeria may tax the rent first, and Spain then deducts the Nigerian tax, up to the Spanish tax on that rent, under the Spain–Nigeria treaty.
Why Spain wants to know about your Lagos rent
If you are tax resident in Spain, the Spanish personal income tax (IRPF) reaches all your income, wherever it arises. Article 2 of the Ley del IRPF (Ley 35/2006) defines the tax as charging the taxpayer's income regardless of where it was produced or where the payer lives, and Article 8 makes everyone with habitual residence in Spain a taxpayer. Rent from a flat in Lekki, a shop in Onitsha or a house you let in Abuja is part of that income. Being Nigerian, holding a Nigerian passport or keeping the money in Nigeria does not change this.
Whether you are resident is a separate question. Spain treats you as resident for a calendar year if you spend more than 183 days in Spain that year or if your main base of economic interests is in Spain (Article 9). Our guide to when a Nigerian becomes Spanish tax resident covers the tests.
Nigeria taxes the rent first
The Spain–Nigeria treaty lets the country where the property sits tax the rent (Article 6). On the Nigerian side, PwC's withholding tax summary (reviewed May 2026) lists a 10% withholding rate on rent, and the NGEX diaspora guide hosted by NiDCOM says people with rental income from Nigerian property should file, with returns due to NRS by 31 March of the following year. Whether that 10% is a final tax for a non-resident individual is not settled in the sources we opened, so check with a Nigerian adviser.
The treaty then makes Spain, as your country of residence, give relief: a deduction equal to the Nigerian income tax paid, capped at the Spanish tax on that rent (Article 24). So you declare the rent in Spain and subtract what you already paid in Nigeria, within that cap.
Where the rent goes in the IRPF return
In the Renta (Modelo 100), letting income is rendimientos del capital inmobiliario, covered in Chapter 4 of the Agencia Tributaria's Manual práctico de Renta. As we read the rules, Nigerian rent goes in the same category as Spanish letting income, declared in euros, with the property identified as located abroad. Chapter 4 also sets out which expenses can be deducted, such as repairs and costs tied to the letting; check that list for the year you are filing rather than assuming your Nigerian agent's fees all qualify.
The Nigerian tax is claimed separately as the deducción por doble imposición internacional, which the manual covers under deductions for income obtained and taxed abroad. Keep the two apart: the rent goes in gross (less allowable expenses), and the Nigerian tax comes off the Spanish tax at the end, not off the rent.
Do you have to file at all?
The AEAT summary table for Renta 2025 exempts some people from filing: for example, work income up to €22,000 from one payer, capital income with Spanish withholding up to €1,600, and imputed property income up to €1,000. Rent you actually receive from Nigeria is not in that first list and carries no Spanish withholding. The second rule exempts people whose combined work, capital, business income and gains, with or without withholding, total no more than €1,000, with losses under €500. On our reading, a Spanish resident with Nigerian rent above that level will usually have to file; the AEAT's virtual Renta assistant can confirm your case.
Worked example (illustrative figures)
Ada lives in Valencia all year. Her Lagos flat earns rent worth €4,000 in the year. The tenant withholds 10%, so €400 goes to the Nigerian tax authority and Ada receives €3,600. Her allowable expenses are €500 (an example), so her Spanish letting income is €3,500.
- Gross rent declared
- €4,000
- Example allowable expenses
- €500
- Net letting income in Spain
- €3,500
- Spanish tax on that income (example)
- €700
- Nigerian tax paid
- €400
- Credit allowed (lower of the two)
- €400
- Extra Spanish tax due
- €300
If Spanish tax on the rent had come to €350 instead, the credit would stop at €350 and the other €50 of Nigerian tax would not be relieved in Spain. Converting naira to euros needs a consistent, documented exchange rate; keep the source of the rate you used.
Records to keep
- The tenancy agreement and any renewal, showing the rent and the period.
- Bank statements showing the rent received, in naira or another currency.
- Withholding tax receipts or credit notes from the tenant or agent; the 2024 Nigerian WHT Regulations say these should show names, tax IDs, the gross amount and tax deducted.
- Receipts for repairs, agent fees and other costs you plan to deduct.
- Your NRS filing, if you file in Nigeria.
Spain may also expect a separate information return on assets held abroad above certain values; see Modelo 720 and Nigerian assets. If the rent is collected by family, our guide on receiving Lagos rent while living in Spain covers the practical side.
Where Pryme fits
A Pryme account can receive the rent in naira, keep it in naira, and convert only when you choose with Swap; the app shows the rate and the fee before you approve. Verifiable statements through Pryme receipts give your asesor a clean record of each payment. Naira deposits are held by a licensed Nigerian microfinance bank.
Questions people ask
I already pay tax on my Lagos rent in Nigeria. Must I declare it in Spain too?
Yes, if you are Spanish tax resident. You declare the rent and claim the deduction for international double taxation for the Nigerian tax, capped at the Spanish tax on that rent.
Is Nigerian rent below a certain amount exempt from the Spanish Renta?
Rent actually received is not in AEAT's first list of filing exemptions. Only if all your work, capital and business income and gains together stay within €1,000 (losses under €500) does the second exemption apply.
What exchange rate do I use to convert naira rent to euros?
Use a consistent, documented rate and keep the source. Ask your asesor or the AEAT which reference rate it expects for your year.
What if my family collects the rent and keeps it in Nigeria?
It is still your income if the property is yours. Where the money is kept does not change the Spanish obligation.
Sources
- BOE: Ley 35/2006 del Impuesto sobre la Renta de las Personas Físicas, consolidated text (last updated 7 Oct 2026), arts 2, 8, 9 and 12 · accessed Oct 2026
- Spain–Nigeria Convention for the avoidance of double taxation and Protocol (English text published by the Ministerio de Hacienda) · accessed Oct 2026
- Agencia Tributaria, Manual práctico de Renta 2025: Contribuyentes no obligados a declarar – cuadro resumen · accessed Oct 2026
- Agencia Tributaria: Manual práctico de Renta 2025, Parte 1 (index) · accessed Oct 2026
- PwC Worldwide Tax Summaries: Nigeria, corporate withholding taxes (reviewed 29 May 2026) · accessed Oct 2026
- NGEX Diaspora Guide to Nigeria's 2026 tax reforms (hosted by NiDCOM, Jan 2026) · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.