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

Danish tax residence vs Spanish IRNR

Being registered in Denmark (CPR, skat) does not exempt you from Spanish non-resident tax on property. Modelo 210 covers imputed income for personal-use homes, rental profits and gains on disposal. Each owner files separately — joint Danish couples with co-ownership need two declarations.

19% EU rate and deductions

Denmark is in the EEA. You pay 19% on the taxable base and may deduct property-related expenses on rental income. Imputed income is calculated from the cadastral value on your IBI bill: typically 1.1% if catastro was recently updated, otherwise 2%.

Denmark-Spain Double Taxation Convention

Spain has the right to tax Spanish-source property income. Report in Denmark and claim relief for Spanish tax paid under the Nordic-Spain treaty. Keep AEAT justificantes for your Danish adviser or Skat documentation.

FAQ — Danish owners