Modelo 210 for non-residents: taxing your Spanish rental income correctly

You own a property in Spain and rent it out, but you live somewhere else. Spain's tax authority then expects you to declare that rental income there, through the Modelo 210, the non-resident income tax (IRNR). Here is who has to file it, by when, how much it costs and what you can deduct.

Who has to file the Modelo 210?

It is filed by anyone who is not a tax resident in Spain and earns income there. The most common case is yours: you live in the UK, Ireland, the Netherlands or another country and rent out a flat or a house in Spain. The obligation is the same for everyone, the amount of tax is not: it depends on whether your country belongs to the EU or the EEA. More on that below.

What matters is tax residency, not nationality. A Spaniard living in Germany who rents out a flat in Spain files the Modelo 210; a German living in Spain declares as a resident under IRPF instead. This guide covers the rental case. If the property sits empty, a different variant applies (an imputed income) that is declared separately.

Deadlines: since 2024 it is filed once a year

An important change here is still missing from much of the information online. For accrual periods from 2024 onwards, rental income is no longer declared quarter by quarter: it is grouped annually.

• Filing and payment: the first twenty calendar days of January of the following year (1 to 20 January).
• If you pay by direct debit: electronic filing runs from 1 to 15 January.

So a whole year of rent is declared together in January of the following year. You may choose to keep filing quarterly, but for most owners grouping it once a year is simpler.

How much you pay: 19% or 24%

The rate depends on where you live:

• 19% if you live in another EU country or in Iceland, Norway or Liechtenstein (the European Economic Area).
• 24% for all other countries outside the EU and the EEA. Most relevant for this guide: since Brexit the United Kingdom falls under the 24% rate, as do Switzerland and the United States.

Where you live changes the bill, not the paperwork

The filing obligation, the form and the January deadline are identical wherever you live. What changes is the rate and whether you may deduct costs, and the gap is wide:

• EU and EEA residents (Ireland, the Netherlands, Germany, Iceland, Norway, Liechtenstein and the rest): 19% on the profit. You may deduct the costs of renting out and are taxed only on what remains.
• Outside the EU and EEA, which since Brexit includes the United Kingdom, and also Switzerland and the United States: 24% on the gross rent, with no deduction at all. With the same rent and the same costs, a UK-resident owner therefore pays considerably more than an Irish one, well beyond the five-point difference in the rate.

Which costs are deductible (this is the trap)

Deductible costs are the difference that causes the most mistakes and can cost the most money:

• If you live in the EU, Iceland, Norway or Liechtenstein: you may deduct the costs set out in Spanish income tax law (IRPF), such as interest, IBI (the Spanish property tax), community fees and repairs, provided they relate directly to that rental income. To do so you must provide a certificate of tax residence from your country.
• If you live outside the EU and the EEA: you may not deduct any costs. You are taxed on the gross rent, with nothing subtracted. This affects owners resident in the United Kingdom, Switzerland and the United States, subject to the pending case noted above.

That is why the same rental can pay considerably more or considerably less depending on the owner's country of residence.

How to file it

The Modelo 210 is filed electronically through the Agencia Tributaria portal. You need to identify yourself (digital certificate, Cl@ve or another enabled method) and enter the details of the property, the owner and the income. Keep the cadastral reference to hand, along with the tenancy agreement and the breakdown of the year's income and costs.

1. Fill in the form. On the Agencia Tributaria (AEAT) portal, under Predeclaración, you will find the Modelo 210 form for tax years from 2018 onwards, together with the official instructions for every box.
2. Gather your details. Cadastral reference, tenancy agreement, the year's income and costs, plus your country's certificate of tax residence if you intend to deduct costs.
3. Identify yourself. To file online you need an electronic certificate, electronic DNI, Cl@ve or eIDAS.
4. Sign, submit and pay. Payment is a separate step, and it is where owners living abroad most often get stuck.

How to pay without a Spanish bank account

This is where people living abroad usually get stuck. There are three routes:

• Transfer from abroad: when you generate the predeclaración, the system gives you the Agencia Tributaria's account details and a payment identifier. That identifier must be the only thing in the transfer reference, and the amount goes in euros.
• Direct debit: since 1 February 2024 a Spanish account is no longer required, any SEPA account will do. In exchange the window is shorter: 1 to 15 January.
• NRC: if you pay through a Spanish partner bank, you receive a Número de Referencia Completo, which links the payment to your filing.

One thing to watch with the transfer: the payment identifier expires after thirty calendar days. If it lapses, simply generate a new one.

Common mistakes and surcharges

• Filing late or not at all: this brings surcharges and late-payment interest, plus a possible penalty if the tax authority spots it first.
• Deducting costs without living in the EU or the EEA, or without the certificate of tax residence.
• Continuing to file quarterly because the change to annual grouping went unnoticed.
• Applying the wrong rate (19% instead of 24% or the other way round) for your country of residence.

Frequently asked questions

In short

If you live outside Spain and rent out a property there, you declare that income with the Modelo 210. Since 2024 it is grouped once a year and filed in the first twenty days of January. The rate is 19% for residents of the EU and the EEA and 24% for everyone else, and only residents of the EU and the EEA may deduct costs, providing a certificate of tax residence.

This guide is general information to orient you, not legal, tax or other professional advice for your individual case. The content has been prepared to the best of our knowledge but is provided without warranty as to accuracy, completeness or how up to date it is. It creates no professional or advisory relationship and does not replace the advice of a lawyer, tax adviser or gestor for your particular situation. Rules change and may vary by comunidad autónoma; the version in force and the guidance of the competent authority always prevail. Liability for decisions you take on the basis of this information is excluded to the extent permitted by law. The content refers exclusively to Spanish law and Spanish procedures. The provider is a Spanish Sociedad Limitada and Spanish law applies to this service, without prejudice to the mandatory consumer protection rules of your country of residence. For your tax obligations at home, including relief under the relevant double taxation treaty, please consult an adviser qualified there. Last updated: August 2026. Full disclaimer and limitations.