Non-Resident Tax in Spain for Finnish Property Owners — Modelo 210 Guide

IRNR for Finnish tax residents

If your tax home is in Finland (vero.fi), Spanish property still generates IRNR obligations. Modelo 210 declarations are per property and per owner. Types: 210-I imputed income, 210-R rental income, 210-H capital gains on sale.

EU advantages for Finns

Finland is EU/EEA — 19% rate on imputed and rental income with deductible expenses. This is substantially better than the 24% gross rate applied to UK or US owners post-Brexit/non-EU rules.

Finland-Spain tax treaty

Property income is taxable in Spain first. Declare in Finland and apply treaty relief to prevent double taxation. SpainTaxForm delivers AEAT receipts suitable for Finnish tax records.

FAQ — Finnish property owners