Non-Resident Tax Spain (Modelo 210 / IRNR)
Modelo 210 is the tax return for Spain's non-resident income tax (IRNR) — mandatory for every foreign property owner, whether the property is rented out or not.
Non resident property tax Spain — two cases: personal use/vacant vs. actual rental income
For personal use or vacancy, Spain assumes a deemed income (renta imputada), based on the cadastral value taxed at a statutory percentage. For actual rentals, real rental income is taxed instead. Both cases use the same form but follow different rules and deadlines.
Tax rate
EU/EEA residents pay 19% on rental income and may deduct genuine expenses. Non-EU residents pay 24% on gross income, with no deductions allowed — a meaningful difference that should factor into net-yield calculations.
Deadlines — subject to change
Deadlines have shifted more than once: rental income is now declared annually rather than quarterly, and from the 2026 income year the filing window for rental income moves to 1–20 April of the following year (previously 1–20 January). For deemed income from personal use or vacancy, the deadline remains 31 December of the following year. Because these dates can change by regulation, always verify the current deadline before filing rather than relying on a previously learned date.
Why this is often overlooked
A common and costly assumption: 'I don't rent it out, so I don't need to declare anything.' That's incorrect — personal use or vacancy still triggers a filing obligation via the deemed rental income. IBI is usually collected automatically and feels 'done'; IRNR, by contrast, must be actively calculated and filed — nobody does it for you.
Related glossary terms
Property Tax Spain (IBI)
The IBI (Impuesto sobre Bienes Inmuebles) is the annual Spanish property tax. It is based on the cadastral value (valor catastral) and is levied by the municipality.
Non-Resident Mortgage Spain (Hipoteca no residente)
A Hipoteca no residente is a Spanish property loan for buyers without tax residence in Spain. Banks assess foreign income, employment and country of origin and tend to apply stricter conditions than for residents.
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