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.

What expenses can I deduct as an EU non-resident?

Community association fees, property tax (IBI), building insurance, maintenance and repairs, utilities if you pay them (not the tenant), mortgage interest, and property depreciation (3% annually of the greater of purchase price or cadastral value, excluding land).

Can I deduct expenses as a non-resident outside EU?

No. Residents of countries outside the EEA (including UK since Brexit) are taxed on gross income without any possibility to deduct expenses. This is one of the biggest tax differences for non-residents.

What expenses can I NOT deduct even as EU resident?

Real estate broker commissions, non-recoverable VAT, expense of preparing your tax return, or major capital improvements that increase property value (these become part of your acquisition cost for future sales).

What if my tenant doesn't pay?

You must declare the accrued income (what you should have received per contract), not the amount actually received. You can only exclude it if there's a court ruling recognizing non-payment and insolvency. Outstanding rent without judicial recognition must be declared.

Can I deduct property depreciation?

Yes, but only if you reside in the EU/EEA. Depreciation is calculated as 3% annually on the higher value of: purchase price or current cadastral value. The land value is excluded (typically 25-30% of total). This is a significant tax advantage for European residents.

If I still owe on my mortgage, can I deduct the interest?

Yes. Mortgage interest is fully deductible (for EU/EEA residents only). You must provide bank documentation showing what portion is interest vs. principal repayment.

What is Modelo 720 and do I need to file it?

Modelo 720 is the declaration of assets held abroad. If you're a non-resident with a property in Spain, you generally don't need it. It's required only by Spanish tax residents who have assets abroad.

Do I need a tax representative in Spain?

It is not mandatory for EU citizens. For other nationalities, the AEAT may require one in certain cases, although in practice it's usually not necessary if you use a professional service like SpainTaxForm managing everything on your behalf.

Rental Income — Modelo 210

How to declare the income from your rented property in Spain as a non-resident

How is rental income taxed for non-residents (IRNR)?

Non-residents who rent a property in Spain must declare the rental income through Modelo 210 (Non-Resident Income Tax - IRNR). The tax rate is 19% for EU/EEA residents and 24% for residents of other countries. This is a specific tax on capital property income generated in Spanish territory.

An important advantage: EU/EEA residents can deduct expenses related to the rental (community fees, property tax, insurance, repairs, mortgage interest, depreciation). Non-EU residents are taxed on gross income without deductions. Example: rental €12,000/year, expenses €5,000 (EU): taxable base €7,000 × 19% = €1,330. Without deductions (non-EU): €12,000 × 24% = €2,880.

Rental income is declared in the Modelo 210 covering the complete tax period (one calendar year). Since 2024, this declaration is annual and must be filed in January of the following year, not in quarterly installments as before.

Filing deadlines

Since 2024, rental declarations are annual and must be filed between January 1-20 of the following year (Order HAC/56/2024). For example, 2024 rental income is declared in January 2026. Previously, there were quarterly declarations which created more administrative complexity.

Rental calculator

Annual gross income (€)

Country of residence

EU/EEA (19% with deductible expenses)

Deductible expenses (€)

Community fees, property tax, insurance, repairs, interest, depreciation (EU/EEA only)

Enter income

Modelo 210 rental income examples

EU tax = (Income − Deductible expenses) × 19% | Non-EU = Gross income × 24%

German owner (EU) with deductible expenses

Annual gross income: €12,000
Expenses (IBI, community, interest, 3% depreciation): €4,500
Tax base: €7,500
Rate: 19% (Germany residence)

Tax = 7,500 × 19%

€1,425/year

British owner (non-EU) no deductions

Annual gross income: €10,000
Deductible expenses: €0 (non-EU post-Brexit)
Tax base: €10,000
Rate: 24% (UK)

Tax = 10,000 × 24%

€2,400/year

Dutch couple 50/50 co-owners with expenses

Gross income: €8,000
Deductible expenses: €2,800
Net base total: €5,200
Base per spouse (50%): €2,600 × 19%

Individual tax = 2,600 × 19%

€494/year per spouse

Frequently asked questions

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Rental Income — Modelo 210

How is rental income taxed for non-residents (IRNR)?

Filing deadlines

Rental calculator

Modelo 210 rental income examples

German owner (EU) with deductible expenses

British owner (non-EU) no deductions

Dutch couple 50/50 co-owners with expenses

Frequently asked questions

What expenses can I deduct as an EU non-resident?

Can I deduct expenses as a non-resident outside EU?

What expenses can I NOT deduct even as EU resident?

What if my tenant doesn't pay?

Can I deduct property depreciation?

If I still owe on my mortgage, can I deduct the interest?

What is Modelo 720 and do I need to file it?

Do I need a tax representative in Spain?

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