Non-Resident Rental Income Tax in Spain (Modelo 210): Rates and Deductions 2026

A flat tax on every euro of rent your Spanish property earns, filed by you personally with the Agencia Tributaria. Non-resident landlords pay the Impuesto sobre la Renta de No Residentes (IRNR) through Modelo 210, at 19% if they live in the EU or EEA and 24% if they live anywhere else. The deductibility of expenses, the filing cadence and even who can press submit have all changed since 2024. Here is how each piece works, with the law and the live tax authority rules behind every figure.

What is Modelo 210 and who must file it?

Modelo 210 is the self-assessment form non-residents use to declare income earned in Spain without a permanent establishment. For rental income from a Spanish property, it is the only form that matters. Every non-resident landlord, whether they let the property year-round or for a few summer weeks, must file it. The obligation sits in article 1 of the consolidated IRNR law (Real Decreto Legislativo 5/2004, BOE-A-2004-4527), which defines the tax as a direct levy on income obtained in Spanish territory by non-resident persons and entities.

One change that catches landlords off guard: since Order HFP/1338/2023 of 16 December 2023, the self-assessment must be filed by the taxpayer personally through the Agencia Tributaria electronic office. A representative, gestor or letting agent can no longer submit the form on your behalf. If you do not have a Spanish NIF, the pre-declaration portal issues an identification code you can reuse for future filings. This is a practical change, not a cosmetic one: it shifts the filing responsibility squarely onto the owner.

This page covers rental income only. The IRNR also taxes capital gains on property sales (covered in the non-resident CGT and 3% retention guide) and imputed income on vacant properties (covered in the annual property taxes guide). Modelo 210 handles all three, but the rates, deadlines and deductibility rules differ.

What tax rate applies to non-resident rental income?

The rate is fixed by where the landlord is tax resident, not where the tenant is or where the property sits. The Agencia Tributaria sets out two bands for rental income:

Landlord’s tax residence	IRNR rate	Expense deductions
EU member states	19%	Yes (natural persons, art. 24.6 LIRNR)
EEA states with effective tax information exchange (Iceland, Norway, Liechtenstein)	19%	Yes (natural persons, art. 24.6 LIRNR)
All other countries (UK post-Brexit, USA, Switzerland, etc.)	24%	No under current statute, but see the court ruling below

The 19% rate for EU and EEA residents reflects the principle of fiscal parity with Spanish resident taxpayers, who are taxed under the IRPF on net rental income at progressive rates of 19% to 28%. The 24% rate for non-EU residents applies to the gross income with no deductions under article 24.1 of the LIRNR.

A UK landlord earning EUR 1,500 a month in rent therefore pays 24% of EUR 1,500, or EUR 360 per month, with no offset for the mortgage interest, community fees or insurance that eat into the actual return. A German landlord in the same position pays 19% and can deduct those costs first.

Can non-EU landlords deduct expenses from rental income?

This is the most contested question in Spanish non-resident tax law in 2026. The answer depends on whether you follow the statute as written or the Audiencia Nacional ruling of 28 July 2025.

The statute (article 24.1 and 24.6, LIRNR): Article 24.1 establishes that non-residents without a permanent establishment are taxed on the full amount (rendimientos integros) of rental income. Article 24.6 carves out an exception: natural persons resident in EU member states or EEA states with effective tax information exchange may deduct expenses directly related to the income obtained in Spain, provided there is a direct and inseparable economic link with the activity in Spain and a certificate of tax residence is attached. Non-EU residents get no such carve-out.

The Audiencia Nacional ruling (Sentencia 636/2021, 28 July 2025, ECLI:ES:AN:2025:3630): The National High Court held that denying expense deductions to non-EU residents while allowing them for EU residents constitutes discrimination that violates the free movement of capital under article 63 of the Treaty on the Functioning of the European Union (TFEU). The court concluded that all non-resident taxpayers have the right to deduct expenses when determining the yield of their rented properties, not only those resident in the EU or EEA.

The ruling is significant but not yet settled law. The Spanish tax administration and the State Attorney opposed the taxpayer’s position, and the case is expected to reach the Supreme Court (Tribunal Supremo), which may refer the question to the Court of Justice of the European Union. There is also an unresolved argument around the standstill clause in article 64.1 TFEU, which permits maintaining restrictions on capital movements with third countries that existed before 31 December 1993. Until the higher courts rule, the tax treatment of non-EU rental expenses should not be considered a closed question.

Practical implication: non-EU landlords who wish to claim expense deductions can file Modelo 210 on that basis and, if the return is challenged, point to the Audiencia Nacional ruling. They may also seek refunds for non-prescribed years where they previously paid tax on gross income. This should be done with professional tax advice, not on a blog’s say-so.

What expenses can EU and EEA landlords deduct?

For EU and EEA natural persons, article 24.6 of the LIRNR opens the deduction rules of the Spanish personal income tax law (IRPF). The expenses must be directly related to the income obtained in Spain and have a direct and inseparable economic link with the rental activity. Typical deductible items include:

Expense category	Deductible for EU/EEA	Deductible for non-EU (current statute)
Mortgage interest on the property loan	Yes	No
Community fees (cuota de comunidad)	Yes	No
Property insurance (building and liability)	Yes	No
IBI (local property tax)	Yes	No
Repairs and maintenance	Yes	No
Letting agent or management fees	Yes	No
Utility bills paid by the landlord	Yes	No
Depreciation of the property	Yes (under IRPF rules)	No

A certificate of tax residence issued by the landlord’s home country tax authority must accompany the filing. Without it, the Agencia Tributaria will not allow the deductions even if the landlord qualifies under the EU/EEA rule.

How and when do you file Modelo 210 for rental income?

The filing cadence changed for income accrued from 1 January 2024. The Agencia Tributaria replaced the old quarterly grouping default with annual grouping for rental income from leasing or subleasing real estate. Landlords now have two options:

Filing option	Period covered	Deadline	Direct debit window
Annual grouping	Full calendar year (from 2024 accruals)	First 20 calendar days of January, following year	1 to 15 January, following year
Quarterly (optional)	Each calendar quarter	First 20 days of April, July, October and January	1 to 15 of the same months

Annual grouping is available when the income comes from the same property, is subject to the same tax rate, and (for withheld income) comes from the same payer. For rental income not subject to withholding, income from several payers may be grouped under income type 35, provided the same rate applies and the same property is involved.

The quarterly option remains for landlords who prefer to file per accrual. Rent received in June, for example, is filed in the 1 to 20 July window; rent received July to September is filed by 20 October. Four separate Modelo 210s for a property with monthly tenancies.

A worked example: a German landlord filing annually

A natural person, tax resident in Germany, receives EUR 1,500 a month in rent from an apartment in Marbella. The annual gross income is EUR 18,000. The landlord pays EUR 4,200 in deductible expenses (community fees, IBI, insurance, management fees and mortgage interest). The filing for the 2025 accrual year, submitted in January 2026:

Field	Value
Income type	01 (rental income)
Accrual exercise	2025
Group	X (annual grouping)
Total returns	EUR 18,000.00
Deductible expenses	EUR 4,200.00
Taxable base	EUR 13,800.00
Tax rate	19%
Full share	EUR 2,622.00
Result to be entered	EUR 2,622.00

If the same landlord filed per accrual (monthly), each month’s return would show EUR 1,500 gross, EUR 350 deductible expenses, EUR 1,150 taxable base, 19% rate and EUR 218.50 due. The annual grouping option saves 11 filings.

How does the post-Brexit UK situation work?

UK residents became non-EU taxpayers from 1 January 2021. Under the current statute, a UK landlord pays 24% on gross rental income with no deductions. A UK landlord earning EUR 1,500 a month owes EUR 360 per month, or EUR 4,320 a year, regardless of how much the property costs to run.

The Audiencia Nacional ruling of 28 July 2025, if it holds on appeal, would change this. UK landlords would be able to deduct expenses and pay 24% on the net income rather than the gross. Until the Supreme Court or CJEU rules, UK landlords filing on a gross basis are following the statute as written; those filing with deductions are following the court’s reasoning. Both positions carry risk in opposite directions. This is covered further in the UK buyers post-Brexit guide.

How does Modelo 210 fit with the other non-resident property taxes?

Rental income tax is one of three IRNR obligations a non-resident property owner may face. The others are capital gains tax on a sale and imputed income tax on a vacant property:

Tax event	Form	Rate	Guide
Rental income	Modelo 210	19% (EU/EEA) or 24% (non-EU)	This page
Capital gains on sale	Modelo 210 (seller) and Modelo 211 (buyer retention)	19% flat	Non-resident CGT guide
Imputed income on vacant property	Modelo 210	19% (EU/EEA) or 24% (non-EU) on 1.1% or 2% of cadastral value	Annual property taxes guide

The three are separate filings. A landlord who sells mid-year files a rental Modelo 210 for the rent received up to the sale date and a capital gains Modelo 210 for the sale. A landlord whose property sits empty for part of the year and is rented for the rest files one return for the rental period and one for the imputed income period.

What are the penalties for not filing Modelo 210?

Late or missing Modelo 210 filings fall under the general sanction regime of the Ley General Tributaria (Ley 58/2003). The Agencia Tributaria can demand the unpaid tax plus late-payment interest (intereses de demora, currently at the statutory rate set annually) and sanctions that range from 50% to 150% of the unpaid amount, depending on whether the omission is classified as a minor, serious or very serious infringement. The four-year statute of limitations runs from the end of the voluntary filing period.

For non-EU landlords who have been paying 24% on gross income and now wish to claim expense deductions under the Audiencia Nacional ruling, the refund window for non-prescribed years is open. Filing a rectification (solicitud de rectificacion de autoliquidacion) for the four years preceding the current filing can recover overpaid tax, provided the court’s reasoning is applied. This should be done with a Spanish tax advisor, not unilaterally.

This guide is general information, not legal or tax advice. Rules change and individual circumstances differ. Verify current requirements with an independent lawyer (abogado) or tax advisor (gestor/asesor fiscal) before acting.