What is the Modelo 210 tax in Spain?

Modelo 210 is the official Spanish form non-resident property owners must file with AEAT to declare income from Spanish property: imputed income, rental income, capital gains on sales, and the 3% withholding refund.

What is the non-resident tax rate in Spain for 2026?

EU and EEA residents pay 19% and may deduct rental expenses. Non-EU residents (including the UK after Brexit) pay 24% and cannot deduct expenses.

Can I file Modelo 210 online from another country?

Yes. SpainTaxForm generates the official .210 file accepted by AEAT and lets you file from any country without travelling to Spain or hiring a local lawyer.

How much does it cost to file Modelo 210 with SpainTaxForm?

Imputed income starts at €30, rental income from €80, and capital gains or 3% withholding refunds at €160.

Summer 2026 in Spain: record tourism, housin…

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Spain is once again breaking its all-time tourism record in summer 2026. We look at why finding a flat or hotel has become so hard, how holiday-rental prices have moved since 2020 on the coast, islands and inland, and what only Spain offers to travellers.

Summer after summer, Spain shatters its own records. July and August 2026 are set to break new highs of international arrivals, while finding a holiday rental or a reasonably priced hotel room has become almost mission impossible. We look at the numbers, how prices have evolved in the three Spains — coast, islands and inland — and why the country remains irreplaceable for millions of travellers.

Another absolute record summer

Spain closed 2025 with more than 94 million international tourists, breaking for the second year in a row the world record it already set in 2024. FRONTUR and Turespaña data suggest that summer 2026 will beat that mark again, with year-end estimates of 98–100 million visitors.

July 2025: 11.2 million international tourists (+4.8% YoY)
August 2025: 10.9 million (+3.7%)
Tourist spending: over €22 billion in the summer quarter alone
Average stay: 7.4 nights, a decade high

The main source markets are still the UK, France, Germany, the Netherlands and Italy, but the strongest growth in recent years comes from the United States (+18% since 2023) and Nordic countries booking longer, non-winter stays.

The housing crisis is drying up summer supply

The bitter side of the tourism boom is housing pressure. Rising purchase prices, low new construction, tighter tourist-rental licences and record demand mean that this summer finding a holiday flat or a front-line hotel is pricier and harder than ever.

Balearic Islands, Canary Islands and Costa del Sol have frozen or restricted new tourist-rental licences
Barcelona will revoke all VUT licences by 2028, already shrinking supply in summer 2026
Hotel occupancy above 90% along the coast in July and August
Advance booking: 62% of travellers book more than 3 months ahead (vs 38% in 2019)

Holiday-rental price evolution 2020-2026

Using data from Idealista, Fotocasa and Exceltur, this is how average nightly prices for a standard 2-bedroom holiday flat in peak season have moved:

🏖️ Mediterranean and Atlantic coast

Costa Brava (Girona): €110/night in 2020 → €195/night in 2026 (+77%)
Costa Blanca (Alicante): €85 → €165 (+94%)
Costa del Sol (Málaga): €120 → €240 (+100%)
Costa de la Luz (Cádiz-Huelva): €95 → €180 (+89%)
Rías Baixas (Galicia): €80 → €150 (+87%)

🏝️ Islands

Mallorca: €140 → €295 (+110%)
Ibiza: €210 → €485 (+131%) — the biggest jump in Spain
Menorca: €130 → €260 (+100%)
South Tenerife: €100 → €195 (+95%)
South Gran Canaria: €95 → €180 (+89%)

🏔️ Inland

Sierra de Gredos (Ávila): €70 → €115 (+64%)
Aragonese and Catalan Pyrenees: €90 → €160 (+78%)
Alpujarra (Granada): €65 → €110 (+69%)
Ribera del Duero and La Rioja: €85 → €145 (+71%)
Rural Extremadura: €55 → €90 (+64%)

Coast vs. islands vs. inland

Balearic Islands lead with an average +114%, pulled by Ibiza and Mallorca
Peninsular Mediterranean coast: +89%, with Málaga on top
Canary Islands: +92%, cushioned by year-round demand
Rural inland: +70%, lower ceiling but steady climb

Rural stays in Asturias, Cantabria, Galicia and the Pyrenees are up 34%, and shared second homes among families are booming as a response to prices.

What only Spain offers

Affordable sun-and-beach with EU standards: over 8,000 km of coastline, 615 Blue Flag beaches, EU-grade healthcare and safety. Greece, Croatia or Turkey compete on climate but not on all three.
Everyday accessible gastronomy: €12-18 "menú del día", tapas culture and 15 clearly distinct regional cuisines.
Cultural density:50 UNESCO World Heritage sites, second only to Italy, within short driving distance.
Street life and Mediterranean schedule: terraces, festivals and safe nightlife with no real European equivalent.
Landscape diversity in hours: beach, high mountains, desert (Almería), volcanoes (Canaries) and Atlantic forests within a day.
Connectivity and language: 50+ airports, one of the world's longest high-speed rail networks, and a language spoken by 500 million people.
Predictable climate:300+ sunny days a year across much of the country.

What this means for non-resident owners

If you own Spanish property from abroad, the tax implications are clear:

Summer Airbnb/Booking income must be declared quarterly on Modelo 210
19% for EU/EEA residents (deductions allowed), 24% for the rest (no deductions)
Empty or owner-used property still triggers annual imputed income
Councils increasingly cross-check with AEAT: not declaring holiday rentals is riskier every year

At SpainTaxForm we handle Modelo 210 for non-resident owners — quarterly rental filings and annual imputed income — 100% online with fixed prices.

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Summer 2026 in Spain: record tourism, housing crisis and how prices exploded on the coast, islands and inland