Rental income in Spain for non-residents: Modelo 210, expenses and the 2027 deadline change
Renting out a Spanish property while living abroad creates a different tax position from keeping it for personal use. Non-resident rental income is Spanish-source income and Modelo 210 is commonly used to declare it.
Rental income is a separate tax category
For a non-resident owner, rent from Spanish real estate is subject to the Non-Resident Income Tax rules. The return should reflect the rental situation rather than the imputed-income treatment used for days when the property is simply available to the owner.
Expenses depend on tax residence and evidence
The Tax Agency states that qualifying individuals resident in the EU, Iceland, Norway and Liechtenstein may deduct certain directly related expenses when the legal conditions and evidence requirements are met. Other taxpayers can be subject to different rules, so residence matters.
2026 reform: annual filing for rental income from 2027
Order HAC/623/2026 changes the filing calendar. For rental income, the new general rule for returns filed from 2027 moves payment to the first 20 calendar days of April of the year after accrual. Transitional rules still apply to some 2026 rental income, so the period being declared must be identified before filing.
Keep a clean property file
A useful compliance file includes ownership documents, NIE/NIF details, rental contracts, rent records, invoices and evidence for costs, plus bank records where relevant. Good records make later sales or enquiries much easier to handle.
FAQ
Can rental expenses always be deducted?
No. The rules depend on the taxpayer’s residence and whether each expense meets the statutory connection and evidence requirements.
Is the tax rate always the same?
No. The general IRNR rates differ according to residence. The Tax Agency currently lists 19% for residents of the EU, Iceland, Norway and Liechtenstein and 24% for other taxpayers, subject to the specific income and applicable law.
What if the property is rented only part of the year?
The rented period and the owner-use or vacant period can create different tax treatments. The days and ownership share need to be allocated correctly.
Official sources
- AEAT — Modelo 210 and filing rules
- AEAT — 2026 changes to Modelo 210
- AEAT — Property income for non-residents
- AEAT — 3% withholding on sale by a non-resident
- AEAT — General IRNR tax rates
Official rules and forms can change. Sources checked for this edition on 30 October 2026.