Do I pay tax in Spain on rental income if I live abroad?

Yes. Rent from a Spanish property is Spanish-source income and is taxable in Spain under the Non-Resident Income Tax (IRNR), regardless of where you live. A double-tax treaty usually lets you credit the Spanish tax against your home-country bill so you are not taxed twice.

What is the non-resident rental income tax rate in Spain?

EU/EEA residents pay 19% on net rental income after allowable expenses. Non-EEA residents, including UK residents since Brexit, pay 24%. Both are flat national rates declared on Modelo 210.

When do I file Modelo 210 for rental income in Spain?

Annually. Since the 2024 tax year rental income is declared once a year on Modelo 210, within the first 20 calendar days of January following the tax year for 2024 and 2025 income. From the 2026 tax year Orden HAC/623/2026 moves the window to 1-20 April, so rent received in 2026 is declared between 1 and 20 April 2027 (direct-debit payers submit five days before the window closes). You report the year's rent received and allowable expenses and pay the tax due.

What is imputed income tax on a Spanish property?

For periods a property is not rented and is at your disposal, non-residents owe imputed income tax: a notional 1.1% of the cadastral value (2% if not revised in the last ten years), taxed at 19% or 24% and declared on a separate annual Modelo 210.

Which expenses can I deduct as an EU/EEA landlord in Spain?

Mortgage interest, IBI, community fees, insurance, repairs and maintenance, building depreciation of around 3% of construction value, landlord-paid utilities, and agency or management fees, all in proportion to the days the property was actually rented.

Non-Resident Rental Income Tax in Spain: Rates, Modelo 210 a

Editorial transparency and use of artificial intelligence

This article forms part of the CostaLuz Lawyers blog and is published for general informational and educational purposes only. It was prepared with the assistance of artificial intelligence tools and, before publication, was substantively reviewed and editorially approved by Maria de Castro, a Spanish-qualified lawyer registered with the Cádiz Bar Association under number 2745, founder of CostaLuz Lawyers and the person responsible for the editorial review of the published content.

This article does not constitute legal, tax, immigration, employment, estate-planning or investment advice and does not replace an individual assessment and the professional work of the appropriate CostaLuz Lawyers specialist. No action or omission should be based solely on this information.

Note: This article reflects 2026 rules and is undergoing final review by María Luisa de Castro (ICA Cádiz nº 2745). Specific figures and thresholds should be confirmed for your case — book a consultation or email marialuisa@costaluzlawyers.es.

If you own a property in Spain and rent it out while living abroad, that income is taxable in Spain — not only in your home country. Non-resident landlords are taxed under the Non-Resident Income Tax (Impuesto sobre la Renta de no Residentes, IRNR), at a flat rate that depends on whether you live inside or outside the EU/EEA. Getting the rate, the deductions and the Modelo 210 filing right keeps you compliant and, in many cases, lowers the bill. This guide sets out the 2026 rules.

Who Pays — and Why Living Abroad Does Not Exempt You

Spain taxes income at its source. Rent from a Spanish property is Spanish-source income, so it is taxable in Spain regardless of where you are tax-resident. Your home country may also tax the same income, but a double-tax treaty (Spain has them with the UK, Ireland, the US and most countries) normally lets you credit the Spanish tax against your domestic bill, so you are not taxed twice.

The obligation is the landlord’s, and it is active income: you must declare the rent you actually receive, period by period, on the Spanish non-resident form.

The Rates: 19% for EU/EEA, 24% for Non-EEA

There are two non-resident rates, set by Spanish national law:

EU/EEA residents pay 19% on net rental income — that is, after deducting allowable expenses.
Non-EEA residents — including UK residents since Brexit, plus US, Canadian, Swiss and other non-EEA landlords — pay 24%.

The headline difference is the rate; the bigger difference, historically, has been what you are allowed to deduct before the rate is applied. That is covered next.

What You Can Deduct — and the Non-EU Deduction Battle

If you are an EU/EEA resident, you may deduct the expenses directly linked to the rental, in proportion to the days the property was actually let. Typical deductible items include:

Mortgage interest on the property
IBI (council property tax)
Community of owners’ fees
Home insurance
Repairs and maintenance (not improvements)
Building depreciation (commonly around 3% of the construction value)
Utilities you pay as landlord, and letting-agency or management fees

If you are a non-EEA resident, the long-standing rule has been that you are taxed on the gross rent with no deductions — a materially heavier burden. That position is now contested — see the note below. We explain the current state of play in our note on the court ruling letting non-EU owners deduct expenses.

Non-EU residents and rental expenses — the current position. Although the Spanish Non-Resident Income Tax Act currently restricts the deduction of rental expenses to residents of the EU/EEA, the Spanish National Court (Audiencia Nacional) ruled on 28 July 2025 that this restriction is contrary to the principle of free movement of capital and may also infringe applicable double taxation treaties. As a result, non-EU residents may have grounds to claim a refund of tax previously paid on gross rental income by requesting a rectification of their Form 210 tax returns. This area of law is currently evolving and specialist advice should be obtained.

Modelo 210: How and When to File

Non-residents declare rental income on Modelo 210, the IRNR return. For rental income the return is filed annually, within the first 20 calendar days of January following the tax year for 2024 and 2025 income. From the 2026 tax year Orden HAC/623/2026 moves that window to 1–20 April, so rent received during 2026 is declared between 1 and 20 April 2027 (direct-debit payers submit five days before the window closes). You report the year’s rent received and allowable expenses and pay the tax due.

Keep every invoice and receipt: the deduction is only as good as your evidence, and the Tax Agency can request proof for the last four years.

Imputed Income Tax When the Property Sits Empty

Spain also taxes the potential use of a second home. For any period a property is not rented out and is at your disposal, non-residents owe imputed income tax: a notional income of 1.1% of the cadastral value (2% if the cadastral value has not been revised in the last ten years), taxed at the same 19% or 24% rate. This is declared on a separate annual Modelo 210. Many owners overlook it — and it is a common reason for a later Tax Agency demand.

A Worked Example Beats a Rule of Thumb

The rate is only half the story — the deductions decide what you actually pay. An EU/EEA landlord earning €12,000 a year in rent, with €4,000 of deductible expenses, is taxed at 19% on €8,000, not on €12,000. For a step-by-step calculation, including how to apportion expenses for partial-year lets, see our companion guide on how to calculate rental income tax in Spain. If you are buying with letting in mind, start with buying property in Spain to rent out.

How QuickLease Can Help

QuickLease is CostaLuz Lawyers’ rental-compliance check for property owners and buyers. While QuickLease focuses on whether a property can legally be let, our tax team works alongside it to confirm your non-resident filing position: the correct rate, the deductions you are entitled to, your Modelo 210 calendar, and — where you are a non-EU owner — whether to file a protective deduction claim. You get a clear picture of the real net return before and after purchase.

QuickLease is a compliance review and does not replace personalised tax advice on your own figures.

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This article provides general information about Spanish non-resident taxation and is not definitive legal or tax advice. Tax treatment depends on your personal circumstances and your country of residence; obtain advice on your own figures before filing.

Reviewed by María Luisa de Castro de Castro, Expert in Off-Plan Property Investment, CostaLuz Lawyers (Ilustre Colegio de Abogados de Cádiz no. 2745). CostaLuz Lawyers has supported the international community in Spain since 2006.

Non-Resident Rental Income Tax in Spain: Rates, Modelo 210 and Deductions (2026)