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.

Do I declare Airbnb income in Spain?

Yes. Short-term and holiday lets are Spanish-source income. You must file Modelo 210 for rental income regardless of platform.

What is the deadline?

Annual filing in January for the previous year’s rental income (check current AEAT guidance for your situation).

Can I file from abroad?

Yes — SpainTaxForm handles the full process online with AEAT submission. No Spanish digital certificate required.

What rate do British owners pay?

24% on gross rental income with no deductions.

Spanish Rental Income Tax for British Property Owners — Modelo 210

If you rent out your Spanish property while living in the UK, you must declare rental income to AEAT on Modelo 210. Since Brexit, UK owners pay 24% on gross rent with no deductions.

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Selling property 3% refund ← British overview

Annual rental declaration for non-residents

British tax residents who let property in Spain must file Modelo 210 (210-R) for rental income. Since regulatory changes, many landlords file annually in January for the previous calendar year. Income includes long-term leases, seasonal lets and holiday rentals on platforms like Airbnb or Booking.

No expense deductions (24% gross rate)

UK residents pay 24% on the full gross rental income without deducting any costs. This is one of the main post-Brexit tax changes affecting British landlords in Costa Blanca, Costa del Sol, Baleares and Canarias.

UK–Spain Double Taxation Agreement and reporting at home

Spain taxes Spanish-source rental first. Under the UK–Spain Double Taxation Agreement, you report in United Kingdom and claim relief for Spanish tax paid to avoid double taxation. SpainTaxForm provides AEAT filing receipts for your home-country tax return.

Tax rate: 24%

Non-EU rate applies on gross income — no expense deductions on rentals.

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Related resources

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Modelo 210 Hub

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Spanish Rental Income Tax for British Property Owners — Modelo 210

Annual rental declaration for non-residents

No expense deductions (24% gross rate)

UK–Spain Double Taxation Agreement and reporting at home

Tax rate: 24%

Do I declare Airbnb income in Spain?

What is the deadline?

Can I file from abroad?

What rate do British owners pay?

Related resources

Modelo 210 Hub

IRNR Hub

What is Modelo 210?

NRC Modelo 210

Cadastral Value

Imputed Income

Rental Income

Modelo 211

Modelo 211 deep guide

Modelo 210 definitive 2026

3% Refund

Capital Gains

Tax Calculator

UK Owners Guide

German Owners Guide

Dutch Owners Guide

Italian Owners Guide

Costa Blanca

Baleares

Costa del Sol

Registration Guide

Deadlines 2026

Penalties

Holiday lets

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