Question 1

Do Irish residents pay tax on Spanish property?

Accepted Answer

Yes. As an Irish (EU) resident owning property in Spain, you must file Modelo 210 every year. You benefit from the reduced 19% rate on imputed income, rental income and capital gains, and you can deduct expenses (mortgage interest, IBI, community fees, insurance, repairs) from rental income.

Question 2

What is the 19% EU rate and how does it apply to me?

Accepted Answer

Because Ireland is in the EU, you are taxed at 19% on Spanish non-resident income, instead of the 24% non-EU rate. You also qualify for expense deductions on rental income — only EU/EEA residents do.

Question 3

Do I pay tax in Spain AND Ireland?

Accepted Answer

Spain has the primary right to tax income from Spanish property under the Ireland-Spain Double Taxation Agreement. You declare the income in Ireland on Form 11, and claim a foreign tax credit for the Spanish tax already paid, so you are not taxed twice.

Question 4

How do I file Modelo 210 from Ireland?

Accepted Answer

No need to travel. SpainTaxForm handles the entire process online: you provide your NIE, cadastral reference and bank details, and we file directly with AEAT on your behalf. No Spanish digital certificate, no fiscal representative.

Question 5

What are the deadlines?

Accepted Answer

Imputed income (empty/holiday home): file at any time during the year following the tax year. Rental income: annual, filed in January. Capital gains on a property sale: within 4 months of the deed date.

Spanish Non-Resident Tax for Irish Property Owners

Why Irish residents pay less tax in Spain than the British

19% EU rate

Expense deductions

Right deadlines

Ireland-Spain Double Taxation Agreement

Frequently asked questions

File your Modelo 210 from Ireland — from €30