|For non-residents in Spain: (Impuesto sobre el patrimonio de las personas físicas). This is a further tax of the state, payable by all real estate owners in Spain. The value used to calculate this tax is based on the value entered in the land registry and value stated on the notary title deed. The higher value of the two will be used. Credit facilities and other debits are also based on this value. Both taxes, income tax as well as property tax for non-residents with real estate, are submitted together in a tax return.