
Non-resident income tax in Spain: Modelo 210 for owners
Non-resident income tax in Spain applies to UK, US and other owners of Spanish property who are not tax resident. This guide explains the 24% tax on gross rent, imputed income on empty homes, the 19% tax and 3% retention on sales, the Modelo 210 deadlines after 2026 and a worked example for a Valencian flat. Contact our tax team in Valencia.
