Tax for non-resident landlords renting out property in Spain: Modelo 210

In short

• If you live outside Spain and let a home located here, that income is taxed under the Non-Resident Income Tax (IRNR, Spain's tax on non-residents' income) and declared on Modelo 210.
• Residents of the EU, Iceland, Norway or Liechtenstein: 19 % rate, and they can deduct the expenses tied to the letting. Everyone else: 24 % on the gross income, with no expenses.
• Since 2024 rental income, the grouped return is annual, and under Orden HAC/623/2026 rent received in 2026 is declared from 1 to 20 April 2027.
• If the home is not let (for all or part of the year), you are taxed on imputed income based on the cadastral value.
• The IRPF rental-housing reduction (50 %, 60 %…) does not apply to non-residents.

Plenty of owners who live in France, Italy, Portugal, the United Kingdom or elsewhere keep a home in Spain and let it out. For tax purposes their position differs from that of a resident landlord: the income does not go on the Spanish income tax return (IRPF) but on the Non-Resident Income Tax, with its own rates, expenses and deadlines. This guide sums up the rules in force in 2026 according to the Agencia Tributaria (the Spanish tax agency) and the BOE.

Who has to file Modelo 210

You are an IRNR taxpayer if you are not tax resident in Spain and earn income here without a permanent establishment, which is the usual situation for anyone privately letting one or more flats. Rent from a property located in Spain counts as income earned in Spain, wherever you live.

When the tenant is a private individual, no tax is withheld, so it is up to you to file the self-assessment and pay the tax with Modelo 210. Each owner declares their own share: if two people own the flat, each files their own form for their part. And a grouped return can only cover income from the same property, so with several flats you will file one return per property.

If you ever become resident in Spain, you stop being an IRNR taxpayer and that income is declared under IRPF instead. For the rules that apply to residents, see the guide to rental taxation.

How much you pay: 19 % or 24 %

The tax rate depends on where you live:

Where you live	Rate	Can you deduct expenses?
Another EU country, or Iceland, Norway or Liechtenstein	19 %	Yes, those tied to the letting
Any other country (for example the United Kingdom, Switzerland or the United States)	24 %	No

The law applies 19 % to residents of the European Union and of European Economic Area states with an effective exchange of tax information; the Agencia Tributaria states that these are Iceland, Norway and, since July 2021, Liechtenstein. Since Brexit, the United Kingdom falls into the 24 % group.

One important point: non-residents cannot apply the IRPF reductions for letting a home. The IRNR law expressly rules out reductions, so tax is charged on the gross income or, if you are allowed to deduct expenses, on the net income, with no further relief.

Which expenses you can deduct (and who can)

Only residents of the EU, Iceland, Norway or Liechtenstein can deduct expenses. They may deduct those the IRPF law allows for lettings, such as mortgage interest, IBI (Spanish property tax), community charges, insurance, repairs and depreciation of the property, provided they can show the expenses are directly related to the income earned in Spain. The new version of Modelo 210, used from 1 January 2027, has its own annex to itemise these expenses.

If you live in any other country, tax is worked out on what you collect from the tenant, with nothing deducted.

An example with a home let all year for 800 euros a month (9,600 euros a year) and 3,000 euros of deductible expenses:

• Resident in France or Italy: (9,600 − 3,000) × 19 % = 1,254 euros.
• Resident in the United Kingdom: 9,600 × 24 % = 2,304 euros.

For an EU resident, the difference depends directly on keeping expenses properly recorded and documented. Keep your invoices and receipts: the Agencia Tributaria may ask for them.

Deadlines: from quarterly to annual

Rental deadlines have changed twice in a short time, so it is worth being clear about which rules apply to each year:

• Rent from 2024 and 2025: the grouping period moved from quarterly to annual. The grouped return with tax to pay was filed from 1 to 20 January of the following year.
• Rent from 2026 onwards: Orden HAC/623/2026 sets the deadline at 1 to 20 April of the following year, for both grouped and separate returns. Rent received in 2026 is therefore declared from 1 to 20 April 2027.
• If you file separately (quarterly) in 2026: income from January to September 2026 followed the quarterly deadlines (the first 20 days of April, July and October 2026); income from October to December 2026 is already declared in April 2027.

If you want to pay by direct debit, the window for rental income runs from 1 to 15 April of the following year. The new version of the form, with the expenses annex, is used for returns filed from 1 January 2027, whatever year the income relates to.

If the home is not let: imputed income

If you are a non-resident individual and own an urban home in Spain that is not let, because you use it for holidays or it stands empty, you are still taxed on it. What is taxed is not actual income but imputed income:

• Basis: 2 % of the cadastral value, or 1.1 % if the municipality's cadastral values have been revised recently through a collective valuation. The cadastral value appears on the IBI bill.
• Proportion: it is reduced in proportion to the days the home was let or you did not own it. If you let the flat for part of the year, you declare the rent for those months and the imputed income for the rest.
• Rate: 19 % or 24 %, depending on where you live, with no expenses deducted.

This income accrues on 31 December. For 2025 imputed income, the filing window is the whole of 2026, up to 31 December. For 2026, Orden HAC/623/2026 pushes back the start: from 1 April to 31 December 2027.

NIE and fiscal representative

To file and identify yourself to the Agencia Tributaria you need a Spanish tax identification number. For foreign nationals this is, as a general rule, the NIE; anyone who does not have one and needs to carry out tax-relevant formalities can ask the Agencia Tributaria for a NIF beginning with the letter M.

A fiscal representative is not mandatory in every case. The law requires one from non-residents outside the EU when the Agencia Tributaria demands it because of the amount and nature of the income or because they own a property in Spain, and from residents of countries or territories with no effective exchange of tax information who hold assets in Spain. Residents of another EU country (and, subject to conditions, of EEA states) are not obliged. In all other cases appointing a representative is voluntary, and many owners do so to avoid missing notifications.

If you sell: the 3 % withholding (Modelo 211)

Although this guide is about letting, it is worth knowing: when a non-resident sells a property located in Spain, the buyer must withhold 3 % of the agreed price and pay it in as a payment on account of the seller's tax, using Modelo 211. The seller then declares the gain on their own Modelo 210 and the amount withheld is credited.

Double taxation treaties

Spain has tax treaties with many countries. Broadly, they allow Spain to tax income from a property located here, and your country of residence applies its own mechanism so that you are not taxed twice on the same income. How this works depends on the specific treaty and on the rules of your country of residence, so it is a point to review with an adviser on each side.

How Inquly helps

Inquly does not file Modelo 210, but it handles the part that takes the most time: keeping each property's figures in order throughout the year.

• Income and expenses per property: every payment received and every expense is linked to its flat, with a category and a date. You can set up recurring expenses, such as community charges or insurance, and import your bank statement in CSV, OFX or Excel.
• Reports and exports for your adviser: yield and cash flow per property, with PDF export from the Landlord plan and CSV export from the Manager plan.
• In your language: the app is available in Spanish, English, Catalan, Portuguese, French and Italian.

To see how income and expense tracking works, have a look at Inquly's financial management or compare the plans on the pricing page.

Official sources

• Consolidated text of the IRNR Law, Real Decreto Legislativo 5/2004 (consolidated text, BOE): articles 10 (representatives), 24 (tax base, imputed income and expenses), 25 (tax rates and 3 % withholding) and 28 (returns).
• Orden HAC/623/2026 of 12 June (BOE): new deadlines and content of Modelo 210.
• Note on the changes to Modelo 210 deadlines (Agencia Tributaria).
• Form and deadline for IRNR returns without a permanent establishment (Agencia Tributaria).
• Taxation of rental income under the Non-Resident Income Tax (Agencia Tributaria).
• Imputed income on urban property for own use (Agencia Tributaria).
• Modelo 210 instructions (Agencia Tributaria).
• NIF for individuals (Agencia Tributaria).

This guide is for information only and is not a substitute for professional advice. Non-resident taxation depends on your country of residence, the applicable treaty and your particular circumstances, and the Modelo 210 deadlines have just changed: check your case with a tax adviser before filing.