UK Landlords: Declaring Rental Income in Spain (Modelo 210) 2026

Since Brexit, British owners of Spanish property are taxed as third-country non-residents. Rental income is subject to 24% IRNR on the full gross amount, with no deductions for mortgage interest, community fees, insurance, IBI or repairs.

Modelo 210 filing obligation

You must file Modelo 210 with AEAT on a quarterly basis, within one month of each calendar quarter. If the property is vacant in any period, annual imputed income tax may also apply on the cadastral value.

• Tax rate: 24% on gross rental income (vs 19% with deductions for EU residents)
• Quarterly deadline: 1st to 20th of the month following each quarter
• Imputed income: annual return from 1 January to 31 December of the following year
• UK-Spain DTA: allows credit for Spanish tax in the UK, but does not reduce the Spanish rate

Related guides

• British owners — rental income guide
• Rental income tax in Spain
• What is Modelo 210?
• Selling Spanish property

At SpainTaxForm we handle Modelo 210 for post-Brexit British landlords at the correct 24% rate, with documentation for your HMRC Self Assessment.

Sources

• 1AEAT — Non-Resident Income Tax (IRNR)
• 2HM Government — Living in Spain after Brexit
• 3UK-Spain Double Taxation Convention