Non-Resident Landlord Tax in Spain: Modelo 210 (2026)
What a non-resident pays on Spanish rental income: the 19% and 24% rates, which expenses you may deduct, and the 2026 filing deadline change.
If you live outside Spain and rent out a Spanish property, you do not file the resident income tax return. You file Modelo 210, the non-resident income tax (IRNR), and the rules differ in one way that costs real money: whether you may deduct expenses at all.
All the figures below, plus deposit, minimum term and rent indexation, are collected with their sources in the Spain reference sheet.
How much tax do you pay on Spanish rental income as a non-resident?
Two columns, and which one you land in depends only on where you are tax resident.
| Tax resident in | Rate | Expenses deductible | Taxed on |
|---|---|---|---|
| EU, Iceland, Norway, Liechtenstein | 19% | Yes | Income minus expenses |
| Anywhere else — UK, US, UAE, Switzerland, Hong Kong | 24% | No | Gross rent received |
A landlord tax-resident outside the EU and EEA pays 24% of gross Spanish rental income under Modelo 210, with no deduction for any expense (2026). Two points people get wrong: the United Kingdom left the first column after Brexit, and Switzerland was never in it — it is not part of the EEA.
What can you deduct if you are resident in the EU or EEA?
Costs directly tied to earning the rent, apportioned to the days the property was actually let:
- IBI, the annual local property tax
- Community fees of the building
- Insurance on the property
- Repairs and maintenance — not improvements, which are depreciated instead
- Depreciation of the building
- Mortgage interest
How big is the difference in practice?
Same flat, same €12,000 of rent, same €4,000 of costs. The only variable is the owner's country of residence.
| EU or EEA resident | Non-EU resident | |
|---|---|---|
| Rent received | €12,000 | €12,000 |
| Deductible expenses | €4,000 | €0 |
| Taxable base | €8,000 | €12,000 |
| Rate | 19% | 24% |
| Tax due | €1,520 | €2,880 |
The non-EU owner pays €1,360 more on identical income — 89% more tax. That gap is the single most expensive fact about owning Spanish rental property from outside the EU.
When do you file Modelo 210?
Since 2024 income you no longer file quarterly: rental income from the same property can be grouped into one annual Modelo 210. The deadline changes for 2026 income, and this catches people out.
| What you declare | Income year | Filing window |
|---|---|---|
| Rental income, annual grouping | 2024 and 2025 | 1–20 January of the following year |
| Rental income, annual grouping | 2026 onwards | 1–20 April of the following year |
| Imputed income, property not let | up to 2025 | by 31 December of the following year |
| Imputed income, property not let | 2026 onwards | 1 April to 31 December of the following year |
So rent earned in 2025 is declared in January 2026, and rent earned in 2026 is declared in April 2027.
Do you owe anything if the property sat empty?
Yes. Spain charges non-resident owners an imputed income on property that produced no rent: 2% of the cadastral value, or 1.1% if that value was revised in the last ten years, taxed at the same 19% or 24%. An empty flat still generates a Modelo 210.
Frequently asked questions
Do I file Modelo 210 quarterly or once a year?
Once a year for rental income earned from 2024 onwards. Income from the same property, with the same income-type code and the same rate, is grouped into a single annual return instead of four quarterly ones.
I am British — did Brexit change what I pay?
Yes, and by a lot. UK residents moved from 19% on net income to 24% on gross, losing the right to deduct IBI, community fees, insurance, repairs, depreciation and mortgage interest.
Do I still owe tax if nobody rented the flat this year?
Yes. You declare imputed income of 2% of the cadastral value, or 1.1% if it was revised in the last ten years.
Can I apply the 60% reduction for long-term residential letting?
That reduction belongs to the resident income tax and does not appear in the Modelo 210 regime. If it matters to your numbers, put the question to a Spanish tax adviser rather than assuming either answer.
General information, current as of September 2026 and based on the Agencia Tributaria's published filing calendar. It is not tax advice — rates and deadlines change, and your double-taxation treaty may alter the outcome. Check with an adviser before filing.