Do US citizens pay Spanish tax on a Spanish property?

Yes. As a non-EU resident you must file Modelo 210 every year. The rate is 24% on imputed income and on gross rental income (no expense deductions under the AEAT's current criterion), and 19% on capital gains when you sell.

I never rent the property out. Do I still have to file?

Yes. Spain taxes "imputed income" — a deemed rent calculated from the cadastral value — on any property that is empty or kept for personal use. It applies even if the property produced no income at all, and the AEAT never sends a reminder.

Can I deduct rental expenses as a US resident?

Under the AEAT's current criterion, no: you pay 24% on gross rental income while EU/EEA residents pay 19% on net. However, Spain's National Court (Audiencia Nacional, ruling of 28 July 2025) recognised the right of non-EU residents to deduct rental expenses. The State Attorney has appealed to the Supreme Court, so the AEAT keeps assessing on gross income for now — but you can file protective rectification claims so earlier years are not lost to the 4-year statute of limitations.

How does the US-Spain tax treaty work for property income?

Under the US-Spain Double Taxation Treaty, income from real property may be taxed in the country where the property is located — so Spain has the primary taxing right on your Spanish property. You still report worldwide income on Form 1040, and you claim a foreign tax credit on IRS Form 1116 for the Spanish tax already paid, which normally eliminates double taxation.

What about FBAR and Form 8938?

If you hold a Spanish bank account used for the property and its balance exceeds $10,000 at any point in the year, you must file FinCEN 114 (FBAR). High-value foreign financial assets may also trigger IRS Form 8938. These are US reporting obligations and are separate from the Spanish Modelo 210 — note that foreign real estate held directly is generally not itself an FBAR/8938 reportable asset, but the bank account is.

What are the Modelo 210 deadlines for a US owner?

For 2025 income: imputed income can be filed from 1 January to 31 December 2026, and rental income was due 1–20 January 2026. From 2026 income onwards (filed in 2027), Order HAC/623/2026 moves rental filing to 1–20 April and imputed income to 1 April – 31 December. A property sale is always declared within 4 months of the public deed.

Do my spouse and I file one return or two?

Two. Modelo 210 is always individual — there is no joint filing in Spain for non-residents. If you own the property 50/50, each of you files a separate return for your share of the cadastral value or rental income.

What happens when I sell my Spanish property as a US resident?

The buyer withholds 3% of the sale price and pays it to the AEAT with Modelo 211 as a prepayment of your tax. You then declare the gain on Modelo 210 within 4 months of the deed at 19%. If the 3% withheld exceeds the real tax due — common when the property gained little value — you claim the difference back. You will also owe the municipal plusvalía to the town hall.

I inherited a property in Spain. What do I file?

Non-resident heirs must register as owners and file Modelo 210 from the date of death for their share, plus Spanish inheritance tax (Impuesto de Sucesiones) — which for non-residents can be assessed under the rules of the autonomous region where the property sits, often far cheaper than the state scale. This is a common and costly blind spot for US heirs.

Do I need a NIE and a Spanish bank account?

Yes to the NIE — you already have one if you bought the property. A Spanish IBAN is convenient for direct debit of the Modelo 210, but we can also use payment methods that do not require one, so a closed Spanish account is not a blocker.

What if I have not filed for several years?

You can regularise voluntarily. Late filing before the AEAT contacts you triggers a surcharge of 1% per month up to 15% plus interest, but no penalty. If the AEAT gets there first, penalties run from 50% to 150% of the unpaid tax and the last 4 years can be claimed — and an unresolved debt can hold up a future sale.

Can I file Modelo 210 from the US?

Yes — entirely online with SpainTaxForm. No Spanish digital certificate, no fiscal representative, no travel. We calculate the tax, file with the AEAT from Spain on your behalf and return the official filing receipt for your US records. From €30.

Spanish Property Tax for US Citizens & Residents

File Modelo 210 from the USA — 24% non-EU rate, foreign tax credit via the US-Spain treaty, FBAR coordination and the new HAC/623/2026 deadlines. 100% online, no Spanish digital certificate required.

Reviewed by Omar Rahmani, chartered economist nº 3370 (Colegio Oficial de Economistas de Alicante) · Last reviewed: 6 August 2026

See pricing File online — no certificate Free calculator

What US owners of Spanish property must file

Owning real estate in Spain creates a Spanish tax obligation that is entirely 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, the return for Spain's Non-Resident Income Tax (IRNR). The rate is 24% for US residents on imputed and rental income, 19% on capital gains, and — under the AEAT's current criterion — no expense deductions apply to rental income.

The critical difference from the US system: Spain sends no reminder and issues no assessment. The obligation is entirely self-declared. Most US owners discover it years later, when a sale is held up or the AEAT issues a back assessment with surcharges. Filing is annual, individual per owner, and mandatory even with zero income.

Spain files first, then the IRS

Spain has the 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 at any point in the year.

AEAT-compliant

Filed by a chartered Spanish economist (nº 3370).

All deadlines covered

Imputed, rental and capital gains — including the 2027 changes.

.210 PDF receipt

Official AEAT proof of filing for your Form 1116 records.

US owner vs EU owner: the same property, a different bill

Spain applies two regimes. EU/EEA residents pay 19% on net rental income after deducting expenses; everyone else — including US and, since Brexit, UK residents — pays 24% on the gross. On a let property the effective gap is often 40–60% more tax for the same rent.

Concept	US resident (non-EU)	EU/EEA resident
Imputed income rate	24%	19%
Rental income rate	24% on gross	19% on net
Rental expense deductions	Not allowed (AEAT criterion — under appeal)	Allowed (IBI, community, interest, 3% depreciation)
Capital gains on sale	19%	19%
3% withholding on sale	Yes	Yes
Filing frequency	Annual, individual per owner	Annual, individual per owner

Opportunity: the July 2025 National Court ruling

On 28 July 2025 Spain's Audiencia Nacional held that non-EU residents may deduct expenses directly related to letting their Spanish property — mortgage interest, repairs, local taxes, management fees — on the same terms as EU taxpayers. The State Attorney has appealed to the Supreme Court, so the AEAT continues to assess US owners on gross income. Until the appeal is resolved, US landlords can file protective rectification claims for open years so that, if the ruling is upheld, the overpaid tax is recoverable rather than time-barred by the four-year statute of limitations.

Deadlines — and what changes under Order HAC/623/2026

Order HAC/623/2026 of 12 June reshapes the filing calendar starting with income accrued in 2026 (declared in 2027). Deadlines for 2025 income are unchanged, so this is a transition year: know which calendar applies to which tax year.

Income type	Filing window	Notes
Imputed income (2025)	1 January – 31 December 2026	Empty or personal-use property
Rental income (2025)	1 – 20 January 2026	Annual filing since Order HAC/56/2024
Imputed income (2026 onwards)	1 April – 31 December 2027	New window under Order HAC/623/2026
Rental income (2026 onwards)	1 – 20 April 2027	Moved from January to April
Property sale	4 months from the deed	Capital gains and 3% refund

Late filing before the AEAT contacts you costs 1% per month up to 15% plus interest, with no penalty. If the AEAT finds it first, penalties run from 50% to 150% of the tax due.

Three worked examples for US owners

Imputed income = cadastral value × 1.1% (or 2%) × 24% · Capital gains = (sale − purchase − costs) × 19%

Empty apartment in Valencia — imputed income

Cadastral value: €120,000
Cadastral value revised: Yes, within 10 years → 1.1%
Ownership: 100%
Tax rate (US resident, non-EU): 24%

€120,000 × 1.1% = €1,320 taxable base. €1,320 × 24% = €316.80.

Tax due: €316.80 per year

Rented villa on the Costa del Sol — rental income

Gross annual rent: €18,000
Expenses (IBI, community, repairs): €5,200 (not deductible today)
Tax rate (US resident): 24% on gross
If the Supreme Court upholds the AN ruling: 24% on €12,800 net

Current AEAT criterion: €18,000 × 24% = €4,320. If expenses become deductible: €12,800 × 24% = €3,072.

Tax due today: €4,320 — potential refund at stake: €1,248/year

Sale of a Madrid apartment — capital gains + 3% refund

Purchase price (2015) + costs: €260,000
Sale price (2026): €330,000
3% withheld by the buyer (Modelo 211): €9,900
Capital gains rate: 19%

Gain = €330,000 − €260,000 = €70,000. Tax = €70,000 × 19% = €13,300. Less €9,900 already withheld.

Balance to pay: €3,400 (if tax were below €9,900, the excess is refundable)

Modelo 210 + the US–Spain Double Taxation Treaty

The treaty does not exempt you from Spanish tax — it prevents you from paying twice. Spain taxes the property income at source; the US taxes your worldwide income and then gives you credit for what Spain already took.

Income from real property	Taxable in Spain, where the property is located
US reporting	Form 1040 — worldwide income, including Spanish rent and gains
Relief from double taxation	Foreign tax credit on IRS Form 1116 for Spanish IRNR paid
Proof required	Official AEAT Modelo 210 filing receipt showing tax paid
Bank account reporting	FinCEN 114 (FBAR) if the Spanish account exceeds $10,000
Currency	Convert euros to USD at the IRS-accepted rate for the payment date

In practice the sequence matters: file and pay Modelo 210 in Spain first, keep the AEAT receipt, then use it to support the Form 1116 credit on your US return. Filing the US return first and the Spanish one later usually means amending Form 1040 or carrying the credit forward. A US tax preparer handles the 1040 and 1116; we handle the Spanish side and give you the documentation they need.

Reviewed by Omar Rahmani — Chartered Economist nº 3370 (Alicante)

File my Modelo 210

Selling your Spanish property as a US resident

On sale, the buyer is legally required to withhold 3% of the sale price and pay it to the AEAT using Modelo 211, as a prepayment against your tax. You then have 4 months from the date of the deed to declare the actual gain on Modelo 210 at 19%.

If the real tax is lower than the 3% withheld — common when the property gained little value, or was sold at a loss — the excess is refundable. Many US sellers never claim it.
If the real tax is higher, you pay the difference with your Modelo 210.
Deductible from the gain: purchase price, ITP/VAT paid on acquisition, notary and registry fees, agency commission and documented capital improvements.
Separately, the town hall charges plusvalía municipal on the increase in land value — a municipal tax, not part of Modelo 210.
The same sale is reported on your US return (Schedule D), with the Spanish tax credited via Form 1116.

See our dedicated guides on capital gains tax in Spain and the 3% withholding refund.

US heirs of Spanish property

If you inherited a home in Spain, two obligations start at once. First, Spanish inheritance tax (Impuesto de Sucesiones y Donaciones), due within 6 months of the death — extendable by another 6 if requested in time. Non-resident heirs may apply the rules of the autonomous region where the property is located, and regional allowances are often dramatically more favourable than the state scale, so getting this right is worth real money.

Second, from the date of death you are a non-resident owner: Modelo 210 is due annually for your share, even while the estate is being settled. Years of unfiled imputed income are the single most common problem we see when US heirs eventually try to sell.

More detail in our Spanish inheritance tax guide for non-residents.

Frequently asked questions

File Modelo 210 from the USA — from €30

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