Note

Tax on rental income for non-resident owners in Spain

§ 1The rule

A non-resident who lets Spanish property declares the rent on model 210 and pays the non-resident income tax on it. The chapter on the whole subject is a closer look at non-resident taxes. Rent is taxed for the months it is let, and imputed income covers the months the home is empty.

§ 2The rates

Residents of the EU, Iceland, Norway and, since July 2021, Liechtenstein pay 19% on the rent. All other non-residents pay 24%. The list of countries is the agency's, so a resident of the United Kingdom or the United States is in the second group. Check which category your country of residence falls in, since the difference is visible in the bill.

§ 3The base

In general the base is the gross rent, which means that no expense is subtracted. That is the starting rule for everyone. An exception exists for residents of other EU or EEA states with effective exchange of information, who can deduct expenses that relate directly to the income earned in Spain if they prove it. For individuals, the deductible expenses follow the personal income tax rules. Because the exception turns on proof, keep invoices that show the property, the date and the amount.

§ 4Part of the year

A property that is let for some months and empty for others produces two incomes. The rent covers the let months, and imputed income covers the unlet months. The agency applies a proportional part of the imputed income for the months the property was not rented. The tax on the imputed part is calculated as in the imputed income page.

§ 5Deadlines

The filing windows changed. From 2026 accruals, the annual grouped declaration is filed from 1 to 20 April of the year after accrual. For separate declarations, income accrued from October 2026 follows the same window. Separate declarations for income accrued up to September 2026 follow the older pattern, filed in the first twenty days of April, July, October and January. Confirm the dates for your period before you file.

§ 6Holiday lets and platforms

Platforms that advertise a home do not change the tax. The rent is the same income, and the return is the same. Local rules on tourist licences are separate from the tax and are outside this section, but a let without a required licence can bring penalties that no tax relief covers, so ask the town hall before you advertise.

§ 7What to keep

Keep the contract or the booking records, proof of the rent received, the invoices for expenses if you qualify to deduct them, and the receipts of every return. A new owner or an inspector may ask for them.

§ 8Two cautions

First, a home let by a company, or let as part of an activity with premises and staff, has different rules. Second, owners resident in the EU or EEA can in some cases opt to be taxed under the personal income tax rules, which is a decision to take with an adviser before the first return.

§ 9Related pages

Modelo 210 explained explains how the form itself works, and imputed income explained explains how imputed income is calculated.

How wealth tax works explains how wealth tax applies, and how the solidarity tax works explains how the solidarity tax works.

How tax return deadlines work explains when each return falls due, and how EU and EEA deductions work explains which expenses an EU or EEA resident can deduct.

Tax note. Rates depend on the region, the type of property and the buyer, and they change. Figures here are dated and sourced; examples are illustrative and show their assumptions. Confirm yours with the regional tax agency or a tax adviser.