Non-Resident Tax in Spain for Polish Property Owners — Modelo 210 2026

Modelo 210 obligation for Polish residents

If you spend fewer than 183 days in Spain and your tax centre is in Poland, you are a non-resident for Spanish IRNR purposes. You must submit Modelo 210 for each property: imputed income when not renting, rental income declarations when letting, and capital gains on sale. AEAT does not send reminders — missing filings trigger surcharges from 5% to 20% plus interest.

EU 19% rate applies to Poland

Poland is in the EU, so you pay 19% IRNR on imputed and rental income (not 24%). You can deduct eligible expenses on rentals: IBI, comunidad, repairs, insurance and mortgage interest. This matters for Polish investors buying rental apartments on the Costa Blanca where yields are attractive.

Poland-Spain Double Taxation Agreement

Under the DTA, Spain taxes income from Spanish real estate. In Poland you include foreign income in your PIT return and claim a credit for Spanish tax paid (Form PIT/O or via your accountant). SpainTaxForm provides AEAT filing receipts for your Polish tax documentation.

FAQ — Polish owners & Spanish property tax