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.

Do I declare Airbnb income in Spain?

Yes. Short-term and holiday lets are Spanish-source income. You must file Modelo 210 for rental income regardless of platform.

What is the deadline?

Annual filing in January for the previous year’s rental income (check current AEAT guidance for your situation).

Can I file from abroad?

Yes — SpainTaxForm handles the full process online with AEAT submission. No Spanish digital certificate required.

What rate do German owners pay?

19% on net rental income after deductible expenses.

Spanish Rental Income Tax for German Property Owners — Modelo 210

If you rent out your Spanish property while living in Germany, you must declare rental income to AEAT on Modelo 210. As an EU resident you pay 19% and can deduct expenses.

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Selling property 3% refund ← German overview

Annual rental declaration for non-residents

German tax residents who let property in Spain must file Modelo 210 (210-R) for rental income. Since regulatory changes, many landlords file annually in January for the previous calendar year. Income includes long-term leases, seasonal lets and holiday rentals on platforms like Airbnb or Booking.

Deductible expenses (EU 19% rate)

You may deduct mortgage interest, IBI, community fees, insurance, repairs, agency commissions and depreciation proportionally. Tax is 19% on net rental profit — significantly lower than the gross-only regime applied to non-EU owners.

Germany–Spain Double Taxation Convention and reporting at home

Spain taxes Spanish-source rental first. Under the Germany–Spain Double Taxation Convention, you report in Germany and claim relief for Spanish tax paid to avoid double taxation. SpainTaxForm provides AEAT filing receipts for your home-country tax return.

Tax rate: 19%

EU/EEA residents can deduct eligible property expenses on rentals.

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Spanish Rental Income Tax for German Property Owners — Modelo 210

Annual rental declaration for non-residents

Deductible expenses (EU 19% rate)

Germany–Spain Double Taxation Convention and reporting at home

Tax rate: 19%

Do I declare Airbnb income in Spain?

What is the deadline?

Can I file from abroad?

What rate do German owners pay?

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