File Modelo 210 from the USA — 24% non-EU rate, foreign tax credit via the US-Spain treaty, FBAR coordination. 100% online, no Spanish digital certificate required.
Owning real estate in Spain creates a Spanish tax obligation independent from your US filings. Whether the property sits empty, generates rental income, or you sell it, you must self-assess and pay through Modelo 210 (IRNR). The rate is 24% for US (non-EU) residents on income, 19% on capital gains, and no expense deductions apply to rental income.
Spain has primary taxing right on Spanish-source property income. Pay Spain first, then claim a foreign tax credit on IRS Form 1116 to avoid double taxation. Don't forget FBAR (FinCEN 114) if your Spanish bank account ever exceeds $10,000.
Filed by a certified Spanish economist (nº 3370).
Imputed, rental and capital gains — we track them.
Official AEAT proof of filing for your US records.
No digital certificate. No fiscal representative. AEAT filing handled in Spain on your behalf.
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