Non-Resident Tax Spain: Rate, Modelo 210 & Deadlines (2026)

Non-residents can owe Impuesto sobre la Renta de no Residentes (IRNR) on Spanish property income. Rental income is taxed when the property is let. A non-resident natural person can also owe imputed income on qualifying urban property that is not used in an economic activity, subject to statutory exclusions and time apportionment. This guide sets the rate, the Modelo 210 deadlines and what it costs to have it filed for you.

What is non-resident tax in Spain?

Non-resident property owners pay Impuesto sobre la Renta de no Residentes (IRNR), a national flat-rate tax under Real Decreto Legislativo 5/2004, filed via Modelo 210. It applies whether the property sits empty, as imputed income, or is let out, as rental income.

You count as a non-resident for this tax unless you meet Spain’s residency test. Under article 9 of Ley 35/2006, a person becomes a Spanish tax resident by spending more than 183 days in Spanish territory during the calendar year, or by basing the main nucleus of their economic activities or interests in Spain, directly or indirectly. A non-legally-separated spouse and dependent minor children living habitually in Spain also create a rebuttable presumption of residence for the other spouse. If Spain and another country both treat the person as resident, any applicable treaty tie-breaker adds a separate facts analysis. Nationality, a US home or any other single fact does not decide the result by itself.

What rate do you pay, and does it change by nationality?

The general IRNR rate is 24%, and it drops to 19% for tax residents of another EU member state, or of an EEA state with an effective tax-information exchange, according to article 25.1.a of Real Decreto Legislativo 5/2004.

That EEA carve-out is conditional: it applies only where an effective information-exchange arrangement exists between Spain and the taxpayer’s own EEA state. UK nationals sat inside the 19% rate before Brexit and moved to the 24% rate for income accrued from 1 January 2021 onward, once the transition period ended, according to Agencia Tributaria’s own guidance on the consequences of Brexit for IRNR. This rate is the same across Spain: IRNR carries no regional variation, unlike Spanish inheritance or wealth tax.

Do you pay tax on a property that sits empty?

A non-resident natural person can owe imputed income, renta imputada, on qualifying urban property that is not used in an economic activity. The statute contains exclusions, and the amount is apportioned for the part of the year during which the property meets the rule. Within that scope, article 85 of Ley 35/2006 sets taxable imputed income at 2% of the property’s cadastral value. That drops to 1.1% if the cadastral value has been revised, modified or set through a general collective valuation that took effect in the current tax period or in any of the ten years before it, confirmed by Agencia Tributaria’s own Modelo 210 instructions. If the property carries no cadastral value, or none has been notified to you, the base is instead 1.1% of half of whichever is greater: the administratively verified value or the acquisition price. That base is then taxed at the 19% or 24% rate set above.

What if you rent the property out instead?

Renting the property out replaces the imputed-income calculation with the actual rental income for the months it’s let, and any months it sits empty still carry imputed income of their own. What you can deduct from rental income depends entirely on residency. Under article 24.6 of Real Decreto Legislativo 5/2004, a resident of another EU member state, or, from 1 January 2015, of an EEA state with an effective tax-information exchange, can deduct the expenses IRPF law allows, provided the taxpayer proves they connect directly to the Spain-sourced income. A non-EU/EEA landlord gets none of that: the taxable base is the full amount received from the tenant, with no expenses deducted, confirmed by Agencia Tributaria’s own guidance on non-resident rental taxation. Before you let a property out, getting a tourist licence is usually the first requirement, separate from the tax mechanics here.

Check what you actually owe on your property

The rate table above gives the percentage. It doesn’t give your figure, because that depends on your property’s cadastral value, how many months it sat empty against how many it was let, and which deductions your residency allows. A specialist reads those inputs against your actual situation, works out whether the imputed-income calculation or the rental calculation applies to each part of the tax year, and calculates the return before it’s filed.

How do you file Modelo 210, and when is it due?

You file Modelo 210 by submitting it to Agencia Tributaria, with a separate return for each income type and tax period. The deadline depends on what you’re declaring, and Agencia Tributaria’s own Modelo 210 instructions set five separate windows:

1. Imputed income on an empty property. The calendar year following the year it accrues, ending 31 December. Online filers can set up direct debit for the amount due any time from 1 January to 23 December.
2. Rental income with tax due. The first twenty days of April, July, October and January, covering the previous calendar quarter. For income accrued from 1 January 2024 onward, you can instead group the year’s rental income and file once, in the first twenty days of the following January.
3. A nil-result return. 1 to 20 January of the year after the income accrues.
4. A refund-result return. From 1 February of the year after the income accrues, within four years.
5. Gains from selling the property. Within three months, once one month has passed from the transfer date.

No single “Modelo 210 deadline” covers every case; the deadline is set by the income type you’re declaring.

What documents do you need to file?

The documents depend on the income type and filing channel. A preparation list can include your tax identifier, the property’s referencia catastral for an imputed-income return, the value evidence needed for the applicable calculation, rental records for a rental-income return, and transaction documents for a gain. This list is not exhaustive, and the same set does not apply to every Modelo 210 case.

What happens if you file late or don’t file at all?

Filing late still costs less than being caught unfiled. Under article 27 of Ley 58/2003, a return filed late on your own initiative, before Agencia Tributaria acts, carries a recargo of 1% plus a further 1% for each complete month of delay, calculated on the amount due and excluding any penalty. Past twelve months, the recargo becomes a flat 15%, plus default interest for the period after that twelve-month mark. Paying the recargo and the underlying debt in full within the payment window that follows cuts it by a further 25%.

Article 191 of the same law applies instead once Agencia Tributaria has issued a formal requerimiento previo before you file: the mildest infringement carries a proportional fine of 50% of the unpaid amount, rising for more serious cases. Unpaid non-resident tax can also complicate selling the property later, where a separate 3% retention applies at completion.

Can you file Modelo 210 yourself, or do you need an advisor?

Yes, you can. Modelo 210 can be filed through Agencia Tributaria’s electronic site in the taxpayer and representative scenarios its instructions allow. Confirm the accepted identification and submission method for your own case before the deadline. The return also needs the correct calculation for each property and income type, including the split between let and qualifying imputed-income periods where both occur in one tax year.

What does it cost to have an advisor file it for you?

What you’re quoted moves with the case: a single annual return for an empty property is a different job from an ongoing return for a let property with quarterly or grouped-annual filings.

You get a quote in writing for your own property before you commit.

Does this replace or add to other Spanish property taxes?

No. IRNR is separate from other Spanish property taxes. IBI, the Impuesto sobre Bienes Inmuebles, is an annual municipal ownership tax. A resale acquisition can attract ITP. A new-build acquisition generally involves VAT and may also involve AJD where the qualifying notarial instrument and transaction conditions are met. AJD is a tax on qualifying documented acts, not a tax category confined to new builds. The full picture on Spanish property tax covers the taxes together.

Get Modelo 210 filed by a Spain-qualified advisor

Advisors in Spain handles Modelo 210 filing for non-resident property owners across Spain. The specialist handling your case reads your situation, works out the rate, the imputed-income or rental calculation, and the deadline that applies, then gives you a quote in writing before filing starts.