What is Modelo 210 and who has to file it?
Modelo 210 is Spain's non-resident income tax return (IRNR). Anyone who is not tax resident in Spain but owns Spanish property must file it every year, even if the property is empty and earns nothing. Non-letting owners are taxed on imputed income of 1.1% or 2% of the cadastral value, at 19% for EU/EEA residents and 24% for everyone else, including UK owners.
- Filing is per person, per property — joint owners each declare their own share.
- Imputed-income returns for a calendar year are filed by 31 December of the following year.
- Rental income is declared once a year, between 1 and 20 January.
Key takeaways
- Modelo 210 is the Impuesto sobre la Renta de no Residentes (IRNR) return. Every non-resident owner of Spanish property files it.
- An empty or own-use property is taxed on imputed income: 1.1% or 2% of the cadastral value, depending on when that value was last revised.
- The rate is 19% for residents of the EU, Iceland and Norway, and 24% for everyone else — including UK owners since Brexit.
- Only EU/EEA residents may deduct expenses against rental income; non-EU owners are taxed on the gross rent.
- Imputed-income returns are due by 31 December of the following year; rental income is now declared annually, 1–20 January.
- Each co-owner files their own return for their share — a couple owning jointly files two.
Who has to file Modelo 210
You file Modelo 210 if you are not tax resident in Spain and you own — wholly or partly — a Spanish property. That is true whether the property is:
- empty all year;
- kept for your own use as a holiday home;
- let out for part or all of the year; or
- owned jointly, in which case each owner files for their own share.
Tax residence is generally decided by the 183-day rule, by where your main economic interests sit, or by where your spouse and dependent children live. If you spend more than 183 days a year in Spain you are likely Spanish tax resident and file the resident return (Modelo 100) instead — a very different, and usually more expensive, position.
Owning through a company does not remove the obligation; it changes the return. Non-resident companies holding Spanish property have their own IRNR filing, and in some structures a separate 3% special levy applies. Take Spanish tax advice before buying through a corporate vehicle.
Imputed income: tax on a property that earns nothing
This is the part international owners find hardest to believe. Spain deems an unlet property to produce a notional income for its owner, and taxes that. The base is a percentage of the valor catastral — the cadastral value on your IBI bill, not the market value:
| Situation | Percentage of cadastral value | Applies when |
|---|---|---|
| Value revised recently | 1.1% | Cadastral value revised in the previous ten tax years |
| Value not revised | 2% | Older cadastral values, or where no value has been assigned |
| Part-year ownership or letting | Pro-rated by days | Imputed income covers only the days the property was at your disposal |
Worked example. A UK-resident couple own a Costa del Sol apartment 50/50. The cadastral value is €180,000 and was last revised more than ten years ago, so the 2% rate applies. The imputed income is €3,600 for the year, split €1,800 each. At the 24% non-EU rate, each files a Modelo 210 showing €432.00 of tax — €864.00 for the household, on a property that earned nothing.
The same apartment owned by a German-resident couple would be taxed at 19%: €342.00 each, €684.00 for the household.
If you let the property
Rent received is taxed as Spanish-source income on the same Modelo 210. What separates a modest bill from a painful one is whether you can deduct costs:
| Owner's tax residence | Rate | Expenses deductible? |
|---|---|---|
| EU, Iceland, Norway, Liechtenstein | 19% | Yes — mortgage interest, IBI, community fees, insurance, repairs, agency fees and depreciation, apportioned to the let period |
| United Kingdom, United States, Middle East, rest of world | 24% | No — tax is charged on gross rent, with no deduction for costs or mortgage interest |
Worked example. A property lets for €20,000 a year with €7,000 of allowable costs. A French-resident owner is taxed at 19% on €13,000 — €2,470.00. A UK-resident owner is taxed at 24% on the full €20,000 — €4,800.00, almost double, on identical lettings.
For any period in the year when the property was not let, you still declare imputed income for those days. Most let properties therefore generate both types of entry across the year. Tax paid in Spain is normally creditable against tax on the same income at home under the relevant double tax treaty, so the total is rarely paid twice — but the Spanish return must still be filed.
Rates and how the two regimes compare
There are only two rates: 19% for residents of the EU, Iceland, Norway and Liechtenstein, and 24% for residents elsewhere. Since Brexit, UK owners sit in the 24% band and have lost the right to deduct expenses — the single biggest change to the running cost of a Spanish holiday home for British owners in the last decade. It does not affect your ability to borrow in Spain, but it does affect net rental yield, so build it into any letting projection you show a lender. Our guide to Spanish property taxes for non-residents covers the other annual charges — IBI, wealth tax and rubbish collection — that sit alongside this one.
Deadlines and how to file
| Type of income | Filing window | Frequency |
|---|---|---|
| Imputed income (empty or own use) | 1 January – 31 December of the following year | Annual |
| Rental income | 1 – 20 January of the following year | Annual, grouping the whole year's rent per property |
| Gain on sale (plus 3% buyer retention) | Within four months of the sale | One-off; the buyer withholds 3% and pays it over on Modelo 211 |
Returns are submitted electronically to the Agencia Tributaria. You will need a Spanish NIE and, for self-filing, a digital certificate or Cl@ve credentials; most non-residents instead appoint a Spanish gestor or tax adviser, who files on their behalf for a modest annual fee. Payment is usually taken by direct debit from a Spanish account, or by transfer through a collaborating bank.
Late filing attracts surcharges that increase with delay, plus interest, and the tax office can and does chase non-resident owners using cadastral and utility records. If you have never filed, the usual route is to file voluntarily for the open years before the tax office writes to you — the surcharge is considerably lower than the penalty for a return demanded after an enquiry.
Why this matters when you are arranging finance
Spanish lenders assess affordability on net income and total commitments, and IRNR is one of the recurring costs of ownership they expect you to have understood. Where a mortgage application is supported by projected rental income, the 24% gross-rent charge on non-EU owners can materially reduce the net figure a lender will credit. Model the cost alongside the purchase taxes in our regional transfer tax tables, check the full purchase budget in the cost of buying guide, and size the borrowing itself with the Spanish mortgage calculator.
Scope of this guide
This is general information about the Spanish non-resident income tax return as it stands in September 2026, written for international buyers arranging property finance. Clifton Global Property Finance arranges finance; we are not tax advisers and this is not tax advice. Rates, percentages and deadlines are set by Spanish law and can change; your own position depends on your residence, ownership share, treaty position and how the property is used. Confirm the detail with a Spanish gestor or tax adviser before you file.
Frequently asked
Questions from readers
Do I have to file Modelo 210 if my Spanish property is empty?
Yes. Non-resident owners are taxed on imputed income even when the property is empty and earns nothing. The base is 1.1% of the cadastral value if that value has been revised in the last ten years, otherwise 2%, taxed at 19% for EU/EEA residents and 24% for everyone else.
What is the Modelo 210 deadline?
Imputed-income returns for a calendar year can be filed at any point in the following year and are due by 31 December of that year. Rental income is declared annually between 1 and 20 January following the year it was received. A gain on sale is declared within four months of the transaction.
How much tax do UK owners pay on a Spanish holiday home?
UK residents pay 24% since Brexit, with no deduction for expenses. On a property with a cadastral value of €180,000 that has not been revised recently, the imputed income is €3,600 and the tax is €864 a year, split between the owners according to their shares.
Can I deduct mortgage interest against Spanish rental income?
Only if you are tax resident in the EU, Iceland, Norway or Liechtenstein. Those owners deduct mortgage interest, IBI, community fees, insurance, repairs, agency fees and depreciation, apportioned to the let period, and pay 19% on the net. Non-EU owners, including UK residents, pay 24% on gross rent with no deductions.
Do joint owners file one Modelo 210 or two?
Two. The return is per person, per property. A couple owning 50/50 each file their own return declaring half of the imputed or rental income, even if only one of them uses the property.
What happens if I have never filed Modelo 210?
The tax office can go back over the open years and apply surcharges and interest, and it cross-checks cadastral, utility and rental-platform data. Filing voluntarily for the outstanding years before you are contacted attracts a lower surcharge than a return demanded after an enquiry has started.
Does the 3% retention on sale relate to Modelo 210?
Yes. When a non-resident sells, the buyer withholds 3% of the price and pays it to the tax office on Modelo 211 as a payment on account of the seller's capital gains tax. The seller then files Modelo 210 within four months to settle the actual gain, and reclaims the excess if the 3% exceeds the tax due.
Does paying Spanish non-resident tax mean I pay twice?
Usually not. Spain's double tax treaties normally allow tax paid in Spain on Spanish property income to be credited against tax on the same income in your country of residence. You still have to file in both places; the treaty prevents the same income being taxed twice, it does not remove the Spanish return.