Non-residents must declare rental income in Spain each year through the Modelo 210 form. MB Consulting guides you step by step, ensuring accurate, stress-free filing with no Spanish paperwork or jargon.
If you rent out your Spanish property, the income must be declared annually through the Modelo 210 form. This applies whether the rental is short-term (holiday lets) or long-term.
Non-residents who earn rental income from properties located in Spain must declare these earnings quarterly using Modelo 210. Tax rules vary significantly based on your country of residence.
For residents of the EU, Norway, and Iceland, the tax rate is 19%. Critically, EU/EEA residents are allowed to deduct expenses related to the property (such as community fees, IBI tax, insurance, utility bills, repairs, mortgage interest, and depreciation) for the rented periods. Non-EU residents (e.g. UK, Switzerland, USA) pay a flat 24% rate on the gross rental income and cannot deduct any expenses.
The income received from tenants, minus deductible expenses (for EU/EEA residents).
Applies to apartments, commercial properties, garages, storage rooms, and any unit rented out.
Levied by the Agencia Tributaria. Completely separate from local taxes like IBI or rubbish fees.
Missing the filing can result in penalties, surcharges, and interest.
Non-residents in Spain must file Rental Income Tax if they fall into any of these situations:
All rents from Spanish properties must be declared.
Each co-owner must declare their share of rental income and expenses separately.
Modelo 210 applies to both short-term holiday rentals (e.g. Airbnb, Booking) and long-term rental contracts.
If the property is rented out partially or fully, the unoccupied periods are still subject to Imputed Income Tax.
Rental income returns are filed on a quarterly basis after the end of each period.
Returns must be submitted between the 1st and 20th of April, July, October, and January (e.g., rental income earned in 2026 must be declared before January 20, 2027).
Every joint owner must submit their own individual return.
The tax is calculated with the following formula:
The total rent received from tenants.
Costs such as local taxes, insurance, utilities, repairs, and agency fees.
19% for EU/EEA residents, 24% for non-EU residents.
Tax is calculated on the percentage of the property you own.
Most expenses are deductible in proportion to the rented period.
Rental Income Tax for non-residents (Modelo 210)
Price per property. Garages and storage rooms are filed separately starting at €29.95. For 5+ owners or multiple properties, pricing is calculated in the checkout.
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You can deduct any expenses directly related to renting the property, including local property taxes (IBI), community fees, home insurance, management fees, advertising, legal fees, utility bills (water, electricity), maintenance and repairs, mortgage interest, and building depreciation.
If there was no rental income in a quarter, you do not file a rental return. Instead, the empty days are taxed under the annual imputed income return at the end of the following year.
Yes. Every joint owner listed on the title deeds must have a valid NIE number to declare property rental income to the Spanish tax agency.