Non-Resident Tax on Rental Income in Spain: Modelo 210

Who pays tax on rental income and on which form

Income from property in Spain is subject to non-residents’ income tax (Impuesto sobre la Renta de no Residentes, IRNR) if the owner is not a Spanish tax resident. The legal basis is Article 13.1.g of Real Decreto Legislativo 5/2004 (TRLIRNR), which treats income from Spanish property as obtained in Spain [1][4]. Anyone who has become a tax resident pays IRPF, not IRNR: see our guide to taxes for residents and non-residents.

The form for non-residents is modelo 210. This single form covers rental income, gains from a sale and imputed income from property [2]. If the property belongs to spouses or several people, each of them is a separate taxpayer and files their own return [4]. A short guide to the form: what modelo 210 is.

When you must file modelo 210 and when the tenant withholds the tax

The law exempts a non-resident from filing a return for income on which tax has already been withheld (Article 28.3 TRLIRNR). Everything depends on the tenant [1][3].

AEAT lists the cases in which the obligation to file remains: income paid by someone who is not required to withhold tax (retenedor) (renting to a private individual outside any economic activity), imputed income, the sale of property, and a refund of tax withheld in excess [3]. Which case applies to you depends on the contract and the tenant.

How much the tax is: base and rate

As a general rule, the tax base is the gross income with no deduction for expenses. For a rental, this is the total amount you receive from the tenant under every heading, including the value of any items let together with the property, excluding IVA [4]. The rate is 24%. Taxpayers resident in another EU state, Iceland, Norway and (since 11 July 2021) Liechtenstein pay 19% and may deduct expenses that are directly related to, and inseparable from, the Spanish income [4][1]. The rate is set by the country of tax residence: a Russian or Kazakh citizen who is tax resident in Germany falls into the EU category.

Illustrative examples of how it works, not a forecast:

• Resident outside the EU and EEA. The tenant pays €800 a month, €9,600 a year. Tax at 24% comes to €2,304. Expenses are not deducted.
• EU resident. The same income of €9,600, with documented related expenses of €700. The tax base is €8,900, and tax at 19% comes to €1,691.

Only withholdings, plus deductions for donations under the IRPF law, can be subtracted from the tax [4]. If the home was not let for the whole year, the remaining days are taxed as imputed income on a pro rata basis [4]. If you have a full-time employee in Spain for the rental, the activity may be treated as a business carried on through a permanent establishment, and the tax is then calculated under different rules [4].

If the property is empty or you live in it: imputed income

A non-resident individual who owns urban property in Spain for personal use or leaves it empty pays tax on deemed income (renta imputada) [5]. It is calculated under IRPF rules as a percentage of the cadastral value (valor catastral) shown on the IBI bill. The general percentage is 2%. For property in municipalities where cadastral valuations came into force in the current tax period or in the previous ten, it is 1.1%.

For valuations in force since 1 January 2012, the 1.1% rate applied in 2023, 2024 and 2025 [5]. The amount is calculated for a full year and reduced pro rata for the days when you did not own the property or it was let. Expenses are not deducted. The tax is 24% or 19% [5].

An example of how it works. Cadastral value €90,000, percentage 1.1%: deemed income €990, tax at 24% comes to €237.60. At 2%: income €1,800, tax €432.

Which percentage applies for 2026 had not been officially confirmed as of 2 October 2026: check the AEAT page and the BOE before filing.

Modelo 210 deadlines for rental and imputed income

Data as of 2 October 2026 from the AEAT page [2]. For rentals, the grouping period has been annual rather than quarterly since 2024 [2]. AEAT gives the example of a non-resident from Norway with a home in Alicante who lets it from July 2026 and files separately: income for July to September is filed in the first 20 days of October 2026, and income for October to December from 1 to 20 April 2027 [2]. For imputed income for 2026, the filing period will open on 1 April 2027 [2].

If the return shows an amount to pay and you file online, the payment can be taken by direct debit within these windows: for rentals with annual grouping, from 1 to 15 January (for 2024 and 2025) or from 1 to 15 April (from 2026); for imputed income, from 1 January (for 2025 and earlier) or from 1 April (for 2026 onwards) until 23 December [2][8]. A refund of tax withheld in excess is requested from 1 February of the following year and within four years [2].

How to file and pay: the steps

1. Work out the type of income and the rate: rental or imputed income, the country of your tax residence, your share of ownership.
2. Get your identification number ready. You need a NIF. If you do not have one, the AEAT predeclaración provides a code you can obtain yourself. Filing online requires an electronic certificate, and individuals can file through Cl@ve [8].
3. Fill in the form on the AEAT website (Todas las gestiones, Impuesto sobre la Renta de no Residentes, Modelo 210) or on paper using the predeclaración [8].
4. Pay. Options: a partner bank in Spain, which gives you an NRC; direct debit (from accounts at AEAT partner banks and, since 1 February 2024, also from accounts at other banks in the SEPA area); a transfer from abroad in euros with a payment identifier valid for 30 days [8]. More details: how to pay tax online through AEAT.
5. File the return and keep the receipts. If you need a refund of overpaid tax, attach proof of your bank account [9].

You can file through a representative holding a power of representation (poder) or through an AEAT social partner (colaborador social) [8]. AEAT may require residents of third countries to appoint a representative resident in Spain if this is needed because of the amount and nature of the income or because they own property in Spain [10].

Documents and double taxation treaties

If you apply a treaty benefit or deduct expenses as an EU or EEA resident, you need a tax residence certificate from your country, issued by its tax authority, valid for one year [9]. Withholdings are proven with the documents relating to them.

By default, Spain’s tax treaties allow the state where the property is located to tax the income from it, whether it is rented out or used personally [4][5]. The treaty between Spain and Russia (Article 6) gives Spain the right to tax such income; how these rules relate to Russia’s suspension of articles of the treaty since 2023 is covered in the article double taxation between Russia and Spain. Whether the Spanish tax can be credited in your country of residence depends on its laws, so seek advice there separately.

Common mistakes

• Assuming that tax is withheld automatically when you let to a private individual. It is not, and the non-resident files modelo 210 [7].
• Deducting expenses as a resident of a country outside the EU and EEA: for them, the tax base is gross income [4].
• Applying 19% on the basis of citizenship rather than the country of tax residence [4].
• Forgetting about imputed income on empty or personally used property [5].
• Mixing up the deadlines: they differ for rentals with annual grouping and for imputed income [2].
• Filing one modelo 210 for the whole family. Co-owners file separately [4].
• Paying from abroad in a currency other than euros or without the payment identifier: the transfer will be returned, and the bank charges are yours [8].
• Continuing to file modelo 210 after you have become a Spanish tax resident: different rules apply, see what IRPF is.

When you need an individual review

A review is worthwhile if the property is jointly owned, if you sometimes let it and sometimes use it yourself, if the tenant is a company, if you are changing your country of residence or moving to Spain, or if a sale is involved. A tax opinion on your case is given by a tax adviser. We do not offer tax schemes or ways to understate income.

How we can help

The ReloVictory team in Barcelona helps you gather property and rental documents, work out who files modelo 210 and when, and prepare questions for a tax adviser. First consultation: 15 minutes free; full consultation: €121 for 45 minutes. Book here: consultation. Service page: documents; if you are planning to move to Spain and become a resident, see residence permit in Barcelona.

Frequently asked questions

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ReloVictory · Sources reviewed 02.10.2026 · Not a substitute for individual legal advice.