Modelo 210: Non-Resident Tax on Spanish Property and Rent
If you own a flat in Barcelona but are not a Spanish tax resident, you owe non-resident income tax whether you rent it out or not. This is how the tax is calculated and when to file, including the deadline changes from 2027.
Owners of Spanish property who are not Spanish tax residents file modelo 210, the return for non-resident income tax (Impuesto sobre la Renta de No Residentes, IRNR). The rate is 19% for residents of the EU and of EEA countries with tax information exchange, and 24% for everyone else. It applies to rental income and, for empty or owner-used homes, to an imputed income, as of November 2026.
Who has to file modelo 210?
Anyone who is not a Spanish tax resident and earns income in Spain without a permanent establishment files this return. For property owners, the two common cases are:
- Rental income: you rent out a flat, long-term or short-term.
- Imputed income (renta imputada): the property is empty or used by you or your family. Spain taxes a notional income even though you receive nothing.
If you live in Spain most of the year, you are probably a tax resident and file the normal income tax return instead; see the 183-day rule. Selling a property is also declared on modelo 210, and the buyer must withhold 3% of the price as a payment on account.
How is rental income taxed?
The Non-Resident Income Tax Act taxes the gross rental income. The difference between EU and non-EU owners is large:
| Owner’s tax residence | Rate | Expenses |
|---|---|---|
| EU country, or EEA country with effective tax information exchange | 19% | Can deduct expenses allowed under Spanish income tax, if directly linked to the Spanish income |
| Any other country (including the UK, US and Canada) | 24% | No deductions: tax applies to gross income |
For EU and EEA owners, typical deductible items include the IBI property tax, community fees, home insurance, repairs, interest on the mortgage and depreciation, as long as they relate to the rented period. Keep invoices: the Agencia Tributaria can ask for them. From 2027, modelo 210 includes a new annex where these expenses are broken down.
A double tax treaty between Spain and your country of residence can change how the income is taxed at home. Spain keeps the right to tax income from property located in Spain in most treaties.
How is an empty or holiday home taxed?
For a home that is not rented, the taxable amount is a percentage of its valor catastral (cadastral value, shown on the IBI bill). The Agencia Tributaria’s instructions for modelo 210 apply 1.1% where the cadastral value was revised under a general valuation in force in the last ten years, and 2% for other properties. You then apply the 19% or 24% rate. No expenses are deductible, and the amount is prorated by the days the home was not rented or not owned.
A royal decree-law approved in October 2026 would replace these percentages with a sliding scale from 1 January 2027. Decree-laws need a vote in Congress, so check the current rule before filing for 2027.
When do you file?
The Agencia Tributaria has changed the calendar with Order HAC/623/2026. According to its note on the new deadlines:
| Income | Old rule | New rule |
|---|---|---|
| Rental income with tax to pay | Quarterly, in the first 20 days of the following quarter, or grouped once a year in January | 1 to 20 April of the following year, for grouped returns from 2026 income and for separate returns from October 2026 onward |
| Imputed income | 1 January to 31 December of the following year | 1 April to 31 December of the following year, from 2026 income (first window from 1 April 2027) |
Rental income from July to September 2026 is still filed in October 2026 under the old rule. Imputed income for 2025 is filed from 1 January to 31 December 2026, as before.
How do you file and pay?
- Get your details ready: NIE, cadastral reference, cadastral value, rental income and, for EU and EEA owners, the expenses.
- File online on the Agencia Tributaria’s electronic office. A digital certificate, or a representative who has one, makes this easier; see digital certificate options for foreigners.
- Pay using one of the payment methods the electronic office offers for modelo 210, such as direct debit from a Spanish bank account.
- Keep proof of each return. Non-residents with Spanish property often also hold foreign assets that need other reports at home.
Short-term rentals in Barcelona need a tourist licence; our guide to tourist flat licences explains the rules and the 2028 phase-out.
Do you need a tax representative?
Residents of other EU countries do not. Under article 10 of the Act, non-EU residents must appoint a representative resident in Spain when the Agencia Tributaria requires it because of the amount and type of income or because they own property in Spain. EEA residents are treated like EU residents where tax assistance rules exist. The appointment must be reported to the tax office within two months.
The rules have many special cases, so check yours with a gestor or asesor fiscal. This page explains the general rules only.
Bottom line
Set a yearly reminder for April from 2027, when most property-related modelo 210 returns now open. If you live in the EU, keep every invoice for the flat, because without them you pay 19% on gross rent instead of on the profit.
FAQ
Do UK owners pay 19% or 24%?
Since the UK left the EU and is not in the EEA, UK residents pay 24% on gross rental income and cannot deduct expenses.
Is there a tax if my flat is empty all year?
Yes. You pay non-resident tax on the imputed income, a percentage of the cadastral value, even with no rent.
Can couples file one return?
No. Each owner files their own modelo 210 for their share of the property.
What if I file late?
Late returns filed without a request from the tax office carry a surcharge that grows with the delay, plus interest after a year.
