Non-resident income tax in Spain: Modelo 210 for owners

October 7, 2026

Non-resident income tax in Spain: key points

Spain taxes an owner who is not tax resident only on Spanish-source income (rent, imputed income and sale gains) through non-resident income tax (IRNR), declared on Modelo 210.
UK and US residents pay 24% on gross rent with no deductions, while residents of EU states, Iceland, Norway and Liechtenstein pay 19% on rent after deducting related expenses.
An individual who keeps an urban property for personal use or empty is taxed on imputed income of 2% of the cadastral value (1.1% where recently revised values apply).
Gains on a Spanish property are taxed at 19% for every non-resident: the buyer withholds 3% of the price on account, and the seller files Modelo 210 within three months once one month has passed.
Under Orden HAC/623/2026, rent accrued from 2026 is filed from 1 to 20 April of the following year, and imputed income accrued from 2026 from 1 April to 31 December of the following year.
Modelo 720 applies only to people and companies resident in Spain, so a non-resident individual owner does not file it.

Own a flat in Valencia but live in the UK or the US? Spain still expects a return

Non-resident income tax in Spain applies to anyone who owns Spanish property without being tax resident, even when nobody lives in it. The tax is the Impuesto sobre la Renta de no Residentes (IRNR), filed on Modelo 210 with the Agencia Tributaria (AEAT).

This guide is for UK, US and other non-EU owners. It covers Spanish law and the Valencian angle only, so coordinate your US or UK filing with your home-country adviser. If you have not yet bought, start with our guide to buying a house in Valencia as a non-resident.

UK and US residents pay 24% on the gross rent from a Spanish property, with no deduction for expenses, while EU and EEA residents pay 19% after expenses [1].

That gross-rent rule is the biggest difference in non-resident income tax in Spain between British or American owners and owners resident in the EU.

Who counts as a non-resident for Spanish income tax

The IRNR taxes individuals who are not resident in Spain and who obtain income there (art. 5 of the IRNR law). Under art. 9 of the Personal Income Tax Act, you are resident in Spain if either of these applies:

you stay in Spain more than 183 days in the calendar year, counting sporadic absences unless you prove tax residence elsewhere;
the main centre or base of your activities or economic interests is in Spain.

Residence is also presumed, unless you prove otherwise, when your spouse and dependent minor children habitually live in Spain. If none of this applies, Spain taxes only your Spanish-source income, which art. 13 of the IRNR law defines to include income from Spanish real estate, imputed income and gains on Spanish property. If you also meet a UK or US residence test, the treaty tie-breaker applies. Our UK Spain double taxation guide explains it. See also how the AEAT detects false non-residents.

Non-resident income tax on rental income

Rent from a Spanish property is Spanish-source income whatever your nationality. The rate and the deductions depend on where you are resident.

Country of residence	Rate on rent	Expenses
UK, US and other non-EU/EEA countries	24%	None: tax on the gross rent
EU states, Iceland, Norway and Liechtenstein	19%	Expenses directly linked to the Spanish income are deductible

The rates come from art. 25.1.a of the IRNR law. The expense rule comes from art. 24: the tax base is the gross amount, and only residents of another EU or qualifying EEA state may deduct expenses. The AEAT confirms in its note on Brexit and the IRNR that UK residents lost the 19% rate and the deduction for income accrued from 1 January 2021.

The taxable amount is everything the tenant pays, excluding VAT (AEAT guidance on let property). IBI, community charges, insurance, repairs and agent fees therefore do not reduce a UK or US owner’s tax. If the property is let for part of the year, you declare the rent for those months and imputed income for the others.

Two cases fall outside this regime. Where a business tenant withholds tax from the rent, you generally do not file Modelo 210 for it (AEAT, obligation to file). Where you keep a full-time employee in Spain to run the lettings, the AEAT says the activity may count as carried on through a permanent establishment, with other rules. Contact us if either may apply.

Owners who let to holidaymakers also need to check the licence and registration rules, covered in our guides to short-term rentals in Spain and renting out your property in Spain.

Imputed income on a property you do not let

An individual who owns an urban property in Spain that is used personally or left empty is taxed on imputed income (AEAT guidance on imputed income). The calculation follows art. 85 of the Personal Income Tax Act:

the general percentage is 2% of the cadastral value, the figure on your IBI receipt;
the percentage is 1.1% where the municipality’s cadastral values were revised or set by a general valuation that came into force in the tax year or the ten previous years;
no income is imputed to a property under construction, one that cannot be used for urban-planning reasons, or land without a building.

The result is reduced pro rata to the days you owned the property or the days it was let, and no expense is deducted. The rate is 24% for UK and US residents and 19% for residents of the EU, Iceland, Norway and Liechtenstein.

An empty Spanish home is taxed on imputed income of 2% of its cadastral value, or 1.1% where the municipality’s values were revised in the last ten years [3].

The AEAT page states that temporary rules extended the 1.1% percentage to 2023, 2024 and 2025. A decree-law of 29 September 2026 (Real Decreto-ley 26/2026) would have extended it to 2026 and changed the calculation from 2027, but Congress repealed it on 2 October 2026 (BOE resolution). As at 6 October 2026, the percentage for the 2026 imputed income, declared from 1 April 2027, therefore needs confirming for your municipality. Send us your cadastral reference to check it.

Capital gains tax when you sell a Spanish property

A non-resident seller pays 19% on the gain, whatever the country of residence (art. 25.1.f of the IRNR law). The gain is the transfer value minus the acquisition value, which includes improvements and the costs and taxes of the purchase (AEAT guidance on gains). For a let property, the AEAT states that the minimum depreciation is counted whether or not it was claimed as an expense.

The buyer must withhold part of the price:

…el adquirente estará obligado a retener e ingresar el 3 por ciento, o a efectuar el ingreso a cuenta correspondiente, de la contraprestación acordada, en concepto de pago a cuenta del impuesto correspondiente a aquéllos.

Art. 25.2 of the IRNR law (Real Decreto Legislativo 5/2004), extract in the original Spanish: the buyer, when a non-resident sells without a permanent establishment, withholds 3% of the agreed price on account of the seller’s tax.

The buyer pays the 3% on Modelo 211 within one month of the transfer (AEAT instructions for Modelo 211). It is an advance, not the final tax. The seller files Modelo 210 within three months once one month has passed from the transfer, and the retention is deducted from the tax due (art. 26.b). See our guides to selling property in Spain as a non-resident and to capital gains tax and inheritance tax on Spanish property.

The municipal plusvalía is a separate local tax on the increase in urban land value, paid to the town hall (art. 104 of the Local Finance Act). The buyer is the substitute taxpayer if the seller is a non-resident individual (art. 106), and the filing period is 30 working days (art. 110).

Modelo 210 deadlines after Orden HAC/623/2026

Orden HAC/623/2026, published in the BOE on 23 June 2026, did not create an annual return: the AEAT says rents accrued since 2024 are already grouped annually instead of quarterly. The table follows the AEAT page on the Modelo 210 form and filing period as at 6 October 2026. It applies to returns with an amount to pay, the usual case for UK and US owners.

Income	Accrued	Filing window
Rent, grouped annually	2024 and 2025	1 to 20 January of the following year
Rent, grouped annually	2026 onwards	1 to 20 April of the following year
Rent, declared separately	Up to September 2026	First 20 days of April, July, October and January, for the previous quarter
Rent, declared separately	From October 2026	1 to 20 April of the following year
Imputed income	2025 and earlier	Within the following calendar year (1 January to 31 December 2026 for 2025)
Imputed income	2026 onwards	1 April to 31 December of the following year
Sale of a property	Date of transfer	Within three months once one month has passed from the transfer
Other income	Quarterly	First 20 days of April, July, October and January, for the previous quarter

The AEAT note on the new deadlines adds that a new annex breaking down deductible expenses, and new boxes for the number of days and the ownership share, apply to every return filed from 1 January 2027, whatever the accrual date.

These dates are the ones most often missed in non-resident income tax in Spain, because the rules changed for 2024 and again in 2026 [11][12].

You can file online with an electronic certificate or, for individuals, with Cl@ve. The AEAT accepts direct debit from Spanish accounts and, since 1 February 2024, from SEPA-area accounts (it lists the UK as included), and euro transfers from abroad (AEAT, ways of filing and paying).

Worked example: a UK owner letting a flat in Valencia

This is an illustration with round numbers, not a calculation for your case. A UK-resident individual owns 100% of a Valencian flat with a cadastral value of €80,000 and a 2% imputation percentage (it could be 1.1%). The flat is let for six months of 2026 at €900 a month and is empty for the other six. The EU or EEA column assumes €1,500 of deductible expenses.

Item (illustration, 2026)	UK or US resident	EU/EEA resident
Rent received (6 x €900)	€5,400	€5,400
Deductible expenses	€0	€1,500 (assumed)
Tax on the rent	24% of €5,400 = €1,296	19% of €3,900 = €741
Imputed income for the six months not let (2% of €80,000 x 6/12)	€800	€800
Tax on the imputed income	24% of €800 = €192	19% of €800 = €152
Total Spanish tax for 2026	€1,488	€893

The 2026 rent is declared from 1 to 20 April 2027 and the imputed income from 1 April to 31 December 2027. Now assume the owner sells the flat for €220,000 with a taxable gain of €50,000. The tax is 19%, or €9,500. The buyer has paid 3% of the price, or €6,600, so the seller pays the €2,900 balance with Modelo 210. If the gain were €20,000, the tax would be €3,800 and the €2,800 difference would be claimed back.

The example shows how non-resident income tax in Spain can cost a UK or US owner noticeably more than an EU owner on the same flat.

The example leaves out plusvalía, IBI, treaty credits and home-country tax, which are for your home-country adviser.

Who files, and who can act for you

The AEAT states that a non-resident must still file for imputed income (individuals only), for rent paid by someone who is not a withholding agent, such as a private tenant, and for a property transfer (AEAT, obligation to file).

Under art. 10.1 of the IRNR law, taxpayers who are not resident in another EU state must appoint a representative resident in Spain when, because of the amount and nature of the income or the ownership of a Spanish property, the tax office requires it. UK and US residents are in that group. The appointment must be notified within two months, and failing to appoint is a serious infringement with a fixed fine of €2,000 (art. 10.4). You do not need a representative to file: an authorised person or entity can file for you as a social collaborator or under a power of attorney delivered at an AEAT office.

An authorised adviser can therefore handle all your non-resident income tax in Spain filings each year [6].

If you prefer someone in Spain to deal with the AEAT for you, our guide to a Spanish power of attorney for non-residents explains how to set one up.

Penalties for late or missing returns

Under art. 27 of the General Tax Act (LGT), a return filed late without a prior request carries a surcharge of 1% plus 1% per full month of delay, and 15% plus late-payment interest after 12 months. The surcharge is reduced by 25% if the amounts are paid within the periods the article sets.

A Modelo 210 filed more than 12 months late, without a prior AEAT request, carries a 15% surcharge plus late-payment interest [5].

If the AEAT acts first, not paying the tax due on a self-assessment is an infringement under art. 191 LGT, penalised on the amount unpaid, and art. 26 adds late-payment interest. The result depends on the dates, the amounts and whether the AEAT has already contacted you. If you have missed a deadline, contact us before you file so that we can assess your position.

Double taxation relief for UK and US owners

Under both treaties, Spain keeps the right to tax income from Spanish property, and the UK-Spain convention says so in these words:

Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State.

Article 6(1) of the 2013 UK-Spain Double Taxation Convention, synthesised text published by HMRC. Article 13(1) gives the same right over gains.

On the UK side, art. 22(2)(a) provides that Spanish tax payable in accordance with the convention "shall be allowed as a credit against any United Kingdom tax computed by reference to the same profits, income or chargeable gains", subject to UK law on foreign tax credits.

The US-Spain convention also lets Spain tax income from Spanish real estate (art. 6) and gains on its sale (art. 13). Under art. 24(2), the United States allows its residents and citizens relief for income tax paid in Spain, within the limits of US law. The savings clause in art. 1(3) lets the United States tax its citizens as if the convention had not entered into force. These rules do not replace Modelo 210, and how the credit works on your UK or US return is for your home-country adviser.

Keep your Modelo 210 receipts, because the non-resident income tax in Spain you pay is the figure your UK or US adviser will need for the credit [17][18].

Modelo 720 and other taxes on a Valencian property

Modelo 720. The duty to report foreign assets falls on individuals and companies resident in Spain, and on permanent establishments of non-residents (art. 42 bis of the tax-management regulation). A non-resident individual with no Spanish business does not file it. It matters if you later become resident: see our guide to Modelo 720 for Spanish tax residents.

IBI. The annual IBI is a separate municipal tax. See Spain’s regional property taxes for how state, regional and municipal taxes fit together.

Wealth tax. A non-resident is taxed on assets located in Spain, and art. 28 of the Wealth Tax Act applies the state exempt minimum of €700,000 to non-residents. The Valencian minimum of €2,000,000 in Ley 5/2026 is written for taxpayers who "residan habitualmente en la Comunitat Valenciana", and the Valencian tax agency states the same condition. Whether a non-resident can combine regional rules with the state minimum is a point we confirm case by case.

Speak to Delaguía y Luzón about your Modelo 210

Since 1960, Delaguía y Luzón has advised international owners and investors from its office in Valencia. We can check your residence position, prepare and file your Modelo 210 and review a sale before the notary.

Some points depend on your facts, such as the imputed-income percentage for 2026, a possible permanent establishment or the wealth-tax position. Contact Félix Delaguía to confirm what applies to your case, or use our contact page.

Email: felix.delaguia@delaguialuzon.com
Phone: +34 963 74 16 57
Office: Avinguda Regne de València, 6, 1º-2º, 46005 Valencia

Frequently asked questions about non-resident income tax in Spain

Do I file Modelo 210 if my Spanish property is empty?

Yes, if you are an individual and the property is urban and not used for an economic activity: the AEAT states that imputed income is declared on Modelo 210.

Can a UK or US resident deduct expenses from Spanish rent?

No. The tax base is the gross rent, and only residents of another EU or qualifying EEA state may deduct expenses (art. 24 of the IRNR law).

Is the 3% withheld by the buyer my final tax?

No, it is a payment on account. The final tax is 19% of the actual gain, declared on Modelo 210, and the retention is deducted from it. Any excess is claimed back through the return.

How often do I file Modelo 210 for rent?

You can group a calendar year’s rent in one return, which applies to income accrued since 2024. From 2026 accruals it is filed from 1 to 20 April of the following year. Separate returns follow the April deadline from October 2026 accruals.

Does a non-resident owner file Modelo 720?

No. The reporting duty falls on individuals and companies resident in Spain, and on permanent establishments of non-residents. It concerns assets held abroad.

Do I need a tax representative in Spain?

Only if the tax office requires one: art. 10.1 of the IRNR law lets it ask non-EU residents for a representative resident in Spain. Contact us to check your case.

What rate of non-resident income tax in Spain do UK owners pay?

UK owners pay non-resident income tax in Spain at 24% on gross rent and on imputed income, and 19% on gains from a sale. Residents of the EU, Iceland, Norway and Liechtenstein pay 19% on rent after expenses.

When is rent from 2026 declared?

Rent accrued in 2026 and grouped in an annual return is declared from 1 to 20 April 2027, under the deadlines in Orden HAC/623/2026.

What happens if I have never filed Modelo 210?

Filing late before the AEAT contacts you carries a surcharge of 1% plus 1% per full month, or 15% plus interest after 12 months, rather than a penalty. Contact us to regularise past years of non-resident income tax in Spain.

Do I still pay non-resident income tax if I move to Spain?

No. Once you are a Spanish tax resident you file the annual personal income tax return instead, and non-resident income tax in Spain no longer applies to your income. Modelo 720 may then apply to assets you hold abroad.