Non-resident tax on rental of real estate: modelo 210

Who pays the rent tax and by what form

Income from real estate in Spain is subject to a tax on income of non-residents (Impuesto sobre la Renta de no Residentes, IRNR), if the owner is not a tax resident of Spain. [1][4]The person who became a tax resident pays IRPF, not IRN: about this review. Resident and non-resident taxes.

Form for non-resident modelo 210. A uniform form allows for the declaration of rental income, sales gains and imputed income from real estate [2]If the property is owned by spouses or more persons, each of them is a separate taxpayer and submits its declaration. [4]III. Brief review of the form: What is a modelo 210.

When you have to pay a modelo 210 and when the tax keeps the tenant

The law exempts non-residents from the declaration of the income from which the tax has already been withheld (art. 28.3 TRLIRNR). [1][3].

AEAT lists the cases in which the duty to pay remains: income paid to those who are not obliged to retain the tax (retenedor) (rent from an individual outside economic activity), imputed income, sale of real estate, refund of the tax that was too withheld [3]What's your case, depends on the contract and the tenant?

Tax amount: base and rate

The base is generally equal to gross income without deduction of expenses. [4]24% for taxpayers, residents of another EU State, Iceland, Norway and (since 11 July 2021) Liechtenstein, 19% is available and they can deduct expenditures directly related to Spanish income and are inextricably linked to it. [4][1]The rate is determined by the country of tax residence: a Russian or Kazakh citizen living as a tax resident in Germany falls into the EU category.

Ah, the examples for mechanics, not the prognosis:

• Resident outside the EU and EEA. The tenant pays 800 a month, 9,600 a year. The tax is 24% of the tax is 2,304. The cost is not deducted.
• EU resident, same income 9,600, confirmed related expenditure 700 . 8,900 , tax 19%, 1,691 .

Only deductions and deductions for donations under the IRPF Act can be deducted from the tax [4]If the dwelling has not been rented out all year, the rest of the days are treated as immuted income proportionally [4]If there is a full-time staff member in Spain on a lease, the business can be recognized through a permanent establishment and the tax is treated under other rules [4].

If the property is empty or you live in it:

Non-resident, a natural person who owns or leaves empty Spanish urban real estate, pays a conditional income tax (renta imputada) [5]It is considered to be under IRPF: percentage of cadastral value (valor catastral) as specified in IBI receipt. 2 per cent total: for real estate in municipalities where cadastral estimates have entered into force in the current or in the 10 previous tax periods, 1.1 per cent. For estimates in effect since 1 January 2012, the rate was 1.1% applied in 2023, 2024 and 2025. [5]The amount is counted for an entire year and reduced in proportion to the days when you did not own the property or it was surrendered. [5].

Example of mechanics: Cadastral value 90,000 a.m., percentage 1.1%: Contingent income 990 a.m., tax 24% is 237.60 a.m., with 2% a tax rate of 1 800 a.m.

What percentage is applied in 2026, as of 2 October 2026, is not officially confirmed: check the AEAT and BOE pages before being served.

Date of delivery of module 210 on lease and imputed income

Data as at 2 October 2026 on AEAT page [2]For rental from 2024, the group became an annual replacement for a quarterly [2]. AEAT cites the example of a non-resident from Norway with housing in Alicante, who rents it from July 2026 and submits it separately: income for July - September is filed in the first 20 days of October 2026, income for October - December from 1 to 20 April 2027 [2]For the year 2026, the deadline will begin on 1 April 2027 [2].

If the result is paid and the payment is online, the payment can be written off by way of a house in such windows: for rent for the annual grouping from 1 to 15 January (2024 and 2026) or from 1 to 15 April (2026), for imputed income from 1 January (2026 and earlier) or from 1 April (2026 and beyond) to 23 December [2][8]. Refund of excessively withheld tax is requested from February 1 of the next year and within four years [2].

How to pay and pay: Order

1. Determine the composition of income and rate: rent or impute income, country of your tax residence, your share of ownership.
2. Prepare the identifier. Need NIF. If it is not available, the predeclaración AEAT has a code that can be obtained by itself. Online delivery requires an electronic certificate and individuals can submit via Cl@ve [8].
3. Fill out the form on the AEAT website (Todas las gestiones, Impuesto sobre la Renta de no Residentes, Modelo 210) or on paper by predeclaración [8].
4. Pay for it. Options: Spanish partner bank with NRC, domicile (from AEAT partner banks and 1 February 2024 and from other banks in the SEAA zone), transfer from abroad to euro with payment identifier in effect for 30 days [8]I'll give you more details: How to pay the tax online through AEAT.
5. Give me the receipts and keep them. If you need to return the excess tax, attach a confirmation of the account. [9].

You can file through a representative with a power of attorney or a social partner with AEAT. [8]. Third country residents AEAT may require the appointment of a representative with a residence in Spain if this is required because of the size and nature of the income or because of the ownership of the Spanish real estate [10].

Double taxation instruments and treaties

If you apply the benefit of the contract or deduct costs as a resident of the EU or EEA, a certificate of tax residence from your country issued by its tax authority is required for one year. [9]The retention is supported by documents.

Spain's default conventions allow the state where the real estate is located to charge the income from it, whether it is rent or personal use [4][5]The Spanish and Russian Convention (art. 6) gives Spain the right to impose such income; the relationship between these rules and the suspension of articles of the Convention by Russia since 2023 is discussed in the article. Double taxation Russia and SpainWith the Spanish tax in your country of residence, it depends on its laws, consult separately.

Typical Errors

• Consider that the personal person is automatically taxed when renting. [7].
• Subtract costs from being a resident outside the EU and EEA: for them, the base is gross income [4].
• Use 19% of citizenship, not country of tax residence [4].
• Forget about immuted income for empty or personal property [5].
• Replace the time frame: for annual grouping and for imputed incom, they are different [2].
• One modelo 210 for family. [4].
• Paying from abroad not in euros or without payment identifier: translation will be returned, commissions will be paid at your expense [8].
• Continue to pay the modulo 210 after you became a tax resident of Spain: rules other, see. What is IRPF?.

When Individual Review Is Needed

If you're going to sell your property, you're going to use your apartment, if you're going to change your country of residence, or you're moving to Spain, if you're going to sell it, if you're going to sell it, the tax consultant gives you a tax report, and we're not offering tax schemes and ways to lower your income.

What can we help you with?

The NEXO team in Barcelona is helping to collect real estate and lease documents, identify who is delivering the module 210 and what time frame, and prepare questions for the tax consultant. First consultation: 30 minutes free, full consultation: 121 in 45 minutes. ConsultationIII. Service page: documents; if you plan to move to Spain and become a resident, look Residence permit in Barcelona.

Frequent issues

Related materials

The source is viewed on 02.10.2026 · NEXO · Drafting Draft · Sources do not replace individual legal advice.