Non-resident tax on rental income in Spain (Modelo 210)

Non-resident tax on rental income in Spain is paid through a return called Modelo 210: owners resident in the EU, Iceland, Norway or Liechtenstein pay 19% and can deduct eligible expenses, while everyone else pays 24% on gross income. Orden HAC/623/2026 changed the filing deadlines for Modelo 210 for rental income, so the last separate quarterly return under the old calendar, for July to September 2026, is due between 1 and 20 October 2026. This guide explains what is taxed, which expenses count, what happens in the months a property stands empty and how to file.

Do non-residents pay tax on rental income in Spain?

Yes. Under the Spanish non-resident income tax, known as IRNR (Impuesto sobre la Renta de no Residentes), income from property located in Spain is taxable in Spain. The rule follows the property, not the owner: it applies whether the owner lives in Berlin, London or New York, and whether the rent is paid into a Spanish or a foreign bank account.

For tax purposes, you are generally a Spanish resident if you spend more than 183 days in Spain in a calendar year, or if the main centre of your business or economic interests is in Spain. Spanish law also presumes residence, unless you prove otherwise, if your spouse (not legally separated) and dependent minor children live in Spain. If none of these tests applies, you are a non-resident and your Spanish rental income falls under IRNR rather than the Spanish personal income tax (IRPF) that residents pay.

Your country of residence may also tax the same rental income under its own rules. This is where double taxation treaties come in. Spain has signed treaties with most countries, and the Ministry of Finance lists 99 of them as in force on its page of Spain’s double taxation treaties. These treaties give Spain the right to tax income from property situated in Spain and set out how the country of residence relieves the double charge. How that relief works differs from country to country, so it is a question for an adviser in your country of residence, and it is outside the scope of this article.

How much is non-resident tax on rental income in Spain?

The rate and the taxable base, or base imponible, depend on where you are tax resident. Both rules are set out in articles 24 and 25 of Spain’s Non-Resident Income Tax Act, the consolidated text approved by Real Decreto Legislativo 5/2004.

Liechtenstein has been on the 19% list since 11 July 2021. The Brexit transition period ended on 31 December 2020, and since 1 January 2021 UK residents pay 24% on their Spanish rental income and can no longer deduct expenses.

The difference between gross and net income matters more than the five-point gap in the rate. Here is an illustration with round, hypothetical numbers. Two owners each receive €12,000 in rent for a year and spend €4,000 on deductible costs such as insurance, local property tax and repairs. The owner resident in Germany is taxed on €8,000 of net income: 19% of €8,000 is €1,520. The owner resident in the UK is taxed on the full €12,000: 24% of €12,000 is €2,880. The same property and the same rent produce a tax bill almost twice as high.

To deduct expenses, an EU or EEA resident must attach a certificate of tax residence issued by the tax authority of their home country. According to the Agencia Tributaria’s instructions for Modelo 210, the certificate is generally valid for one year from the date it is issued, so owners who deduct expenses every year usually need a fresh one each year.

What expenses can EU and EEA residents deduct?

EU and EEA residents can deduct the expenses allowed under the Spanish personal income tax, provided they are directly related to the rental income earned in Spain. The Agencia Tributaria’s pages for non-residents do not repeat the full list; they refer to the IRPF rules, which include:

• interest on a loan used to buy or improve the property, and repair and maintenance costs, which together cannot exceed the rental income from that property;
• local taxes and charges, such as IBI (Impuesto sobre Bienes Inmuebles, the annual property tax) and the rubbish collection fee;
• insurance premiums;
• amounts paid to third parties for services such as administration, which covers the fees of a property manager;
• utilities and supplies paid by the owner;
• legal defence costs connected with the rental;
• depreciation of the building, limited to 3% of the higher of the purchase cost or the cadastral value, excluding the value of the land.

Under the IRPF rules, expenses are deducted in proportion to the days the property was actually let. If the flat was rented for 200 days of the year, only that share of the annual IBI, insurance and depreciation goes against the rental income. Keep invoices and receipts for every expense: the Agencia Tributaria can ask for them, and the deduction depends on showing a direct link to the rental. From returns filed on or after 1 January 2027, Modelo 210 includes a new annex where deductible expenses are broken down, together with fields for the number of days and the ownership share.

For owners resident outside the EU and EEA, the general rule is that no expenses can be deducted. In a judgment of 28 July 2025, the Audiencia Nacional held that a US-resident owner was entitled to deduct expenses, relying on EU rules on the free movement of capital. The judgment is not final: the State appealed, and on 15 July 2026 the Tribunal Supremo admitted the appeal for review. As of October 2026, the Supreme Court has not ruled, and the Agencia Tributaria still allows deductions only for EU and EEA residents.

What about the months your property is empty?

An urban property that is not rented still generates a Spanish tax liability for its non-resident owner. For the months it stands empty or is used by you or your family, Spain taxes an imputed income, a notional amount calculated from the cadastral value shown on your IBI bill.

The imputed income is 2% of the cadastral value, or 1.1% if the cadastral value was revised under a general valuation procedure that took effect in that tax year or in the previous ten years. It is calculated in proportion to the days the property was not let. The tax rate is then applied to that amount: 19% for EU and EEA residents and 24% for everyone else, with no expenses deductible against imputed income.

Imputed income is declared separately from rental income, also on Modelo 210. It accrues on 31 December and is filed during the following calendar year. A property let for part of the year therefore usually produces two kinds of return: one for the rental income and one for the imputed income for the remaining days.

Modelo 210 deadlines after the 2026 change

Orden HAC/623/2026, published in the Boletín Oficial del Estado on 23 June 2026, moved the deadline for rental income returns with tax to pay to the first 20 days of April of the year after the income accrues. It applies whether you file one annual return or separate returns, and the Agencia Tributaria has summarised the transition in its note on the new Modelo 210 deadlines.

Since income accruing from 1 January 2024, rental income from one property can be declared on a single annual return instead of separate returns for each period. Under the old calendar, that annual return was due from 1 to 20 January; from the 2026 income onwards it moves to April.

Two cases did not move. A return with zero tax to pay is still filed between 1 and 20 January of the following year, and a return claiming a refund can be filed from 1 February of the following year. Imputed income for 2025 also follows the old rules and is due by 31 December 2026.

How to file Modelo 210 for rental income

Filing Modelo 210 for rental income follows the same five steps whether you file quarterly or once a year. Each return covers one owner and one property.

Get your NIE and a tax residence certificate

You will normally file using your Spanish foreigner’s identification number, the NIE (Número de Identidad de Extranjero); if you do not have one, the Modelo 210 pre-declaration form lets you obtain an identification code instead. If you are resident in the EU or EEA and plan to deduct expenses, ask your home tax authority for a certificate of tax residence. The Agencia Tributaria’s instructions require it to be attached when expenses are deducted, and it is generally valid for one year from issue.

Add up the rental income for the period

Total the rent received for the period from your tenancy agreements or holiday bookings, using the amounts paid by tenants or guests. Each property needs its own figure, because grouping is only allowed for income from the same property. If the property is jointly owned, each co-owner files a separate return for their share, even when the owners are spouses.

Deduct eligible expenses and prorate them

This step applies only to residents of the EU, Iceland, Norway and Liechtenstein. Allocate each annual expense to the days the property was let and to your ownership share, and deduct only costs directly linked to the rental. Keep the invoices and bank records that support every figure in case the Agencia Tributaria asks for them.

Apply the rate and choose annual or separate filing

Apply 19% to net income if you are an EU or EEA resident, or 24% to gross income if you live anywhere else. Then decide whether to group the year’s rental income from the property into one annual return or to file separately for each period. From the income of the fourth quarter of 2026 onwards, both options share the same April deadline.

File and pay by the deadline

You can file online with an electronic certificate, DNIe or Cl@ve, or print a pre-declaration from the Agencia Tributaria’s website and submit it on paper. Payment can be made by direct debit (online filing only, up to the 15th day of the filing month) from an account with a Spanish collaborating bank or a bank in the SEPA area, with a payment reference (NRC) from a collaborating bank, or by transfer from abroad using the payment identifier generated by the Agencia Tributaria. Check the deadline table above for the period you are declaring.

Filing yourself, through a tax adviser or through your property manager

You can file Modelo 210 yourself, or authorise a tax adviser, a gestor or another representative to file it on your behalf. Separately, a non-resident may need to appoint a tax representative, depending on the country of residence: under article 10 of the non-resident income tax law, residents of the EU and EEA with tax information exchange are not required to do so, residents of jurisdictions on Spain’s list of non-cooperative jurisdictions are, and for others it depends on their circumstances and on whether the Agencia Tributaria requires it. A representative who files for you is not the same as a formally appointed tax representative, so check which one your situation needs.

Many property management companies handle tax reporting for their owners, either in-house or by working with a tax adviser, because they already hold the booking records and the invoices for repairs and services. Whoever prepares the return, the legal obligation remains with you as the owner: if the return is late or wrong, the surcharges and penalties fall on you, so it is worth reviewing what is filed in your name.

Because the deadlines changed in 2026 and the expense receipts sit with whoever runs the property, rental tax reporting is easier to delegate together with day-to-day management than to chase from abroad. On RentalsPit, owners can find a property management company and list their property, and it is worth asking a manager early on whether Modelo 210 filing is part of the service.

This article is informational and does not replace advice from a qualified tax adviser.