{"id":28177,"date":"2026-10-07T06:49:55","date_gmt":"2026-10-07T04:49:55","guid":{"rendered":"https:\/\/delaguialuzon.com\/?p=28177"},"modified":"2026-10-07T07:20:58","modified_gmt":"2026-10-07T05:20:58","slug":"non-resident-income-tax-spain","status":"publish","type":"post","link":"https:\/\/delaguialuzon.com\/en\/blog\/non-resident-income-tax-spain\/","title":{"rendered":"Non-resident income tax in Spain: Modelo 210 for owners"},"content":{"rendered":"\n<div style=\"background-color:#f5f5f5;padding:24px;margin:0 0 32px 0;border-radius:6px\">\n<h2 style=\"margin-top:0\">Non-resident income tax in Spain: key points<\/h2>\n<ul style='margin:0;padding-left:22px;line-height:1.8;'>\n<li>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.<\/li>\n<li>UK and US residents pay <strong>24% on gross rent with no deductions<\/strong>, while residents of EU states, Iceland, Norway and Liechtenstein pay 19% on rent after deducting related expenses.<\/li>\n<li>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).<\/li>\n<li>Gains on a Spanish property are taxed at <strong>19% for every non-resident<\/strong>: the buyer withholds 3% of the price on account, and the seller files Modelo 210 within three months once one month has passed.<\/li>\n<li>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.<\/li>\n<li>Modelo 720 applies only to people and companies resident in Spain, so a non-resident individual owner does not file it.<\/li>\n<\/ul>\n<\/div>\n<h2>Own a flat in Valencia but live in the UK or the US? Spain still expects a return<\/h2>\n<p><strong>Non-resident income tax in Spain<\/strong> 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).<\/p>\n<p>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 <a href='https:\/\/delaguialuzon.com\/en\/blog\/buy-house-valencia-non-resident\/'>buying a house in Valencia as a non-resident<\/a>.<\/p>\n\n<blockquote style=\"border-left:4px solid #2e7d32;background:#f9f9f9;padding:15px 20px;margin:24px 0\">\n<p>UK and US residents pay <strong>24% on the gross rent<\/strong> from a Spanish property, with no deduction for expenses, while EU and EEA residents pay 19% after expenses [1].<\/p>\n<\/blockquote>\n<p>That gross-rent rule is the biggest difference in <strong>non-resident income tax in Spain<\/strong> between British or American owners and owners resident in the EU.<\/p>\n<h2>Who counts as a non-resident for Spanish income tax<\/h2>\n<p>The IRNR taxes individuals who are not resident in Spain and who obtain income there (<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2004-4527#a5\" target=\"_blank\" rel=\"dofollow noopener\">art. 5 of the IRNR law<\/a>). Under <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2006-20764#a9\" target=\"_blank\" rel=\"dofollow noopener\">art. 9 of the Personal Income Tax Act<\/a>, you are resident in Spain if either of these applies:<\/p>\n<ul>\n<li>you stay in Spain more than 183 days in the calendar year, counting sporadic absences unless you prove tax residence elsewhere;<\/li>\n<li>the main centre or base of your activities or economic interests is in Spain.<\/li>\n<\/ul>\n<p>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 <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2004-4527#a13\" target=\"_blank\" rel=\"dofollow noopener\">art. 13 of the IRNR law<\/a> 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 <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/uk-spain-double-taxation\/\">UK Spain double taxation guide<\/a> explains it. See also <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/fraud-by-false-non-residents\/\">how the AEAT detects false non-residents<\/a>.<\/p>\n<h2>Non-resident income tax on rental income<\/h2>\n<p>Rent from a Spanish property is Spanish-source income whatever your nationality. The rate and the deductions depend on where you are resident.<\/p>\n<div style='overflow-x:auto;margin:25px 0;'>\n<table style='width:100%;border-collapse:collapse;'>\n<thead>\n<tr>\n<th style=\"background-color:#6e7d65;color:#ffffff;padding:10px;text-align:left\">Country of residence<\/th>\n<th style=\"background-color:#6e7d65;color:#ffffff;padding:10px;text-align:left\">Rate on rent<\/th>\n<th style=\"background-color:#6e7d65;color:#ffffff;padding:10px;text-align:left\">Expenses<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"background:#f9f9f9\">\n<td style=\"padding:10px;border-bottom:1px solid #ddd\"><strong>UK, US and other non-EU\/EEA countries<\/strong><\/td>\n<td style=\"padding:10px;border-bottom:1px solid #ddd\">24%<\/td>\n<td style=\"padding:10px;border-bottom:1px solid #ddd\">None: tax on the gross rent<\/td>\n<\/tr>\n<tr style='background:#ffffff;'>\n<td style=\"padding:10px;border-bottom:1px solid #ddd\"><strong>EU states, Iceland, Norway and Liechtenstein<\/strong><\/td>\n<td style=\"padding:10px;border-bottom:1px solid #ddd\">19%<\/td>\n<td style=\"padding:10px;border-bottom:1px solid #ddd\">Expenses directly linked to the Spanish income are deductible<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>The rates come from <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2004-4527#a25\" target=\"_blank\" rel=\"dofollow noopener\">art. 25.1.a of the IRNR law<\/a>. The expense rule comes from <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2004-4527#a24\" target=\"_blank\" rel=\"dofollow noopener\">art. 24<\/a>: 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 <a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/no-residentes\/impuesto-sobre-renta-no-residentes-permanente\/consecuencias-brexit-irnr-sin-establecimiento-permanente.html\" target=\"_blank\" rel=\"dofollow noopener\">note on Brexit and the IRNR<\/a> that UK residents lost the 19% rate and the deduction for income accrued from 1 January 2021.<\/p>\n<p>The taxable amount is everything the tenant pays, excluding VAT (<a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/no-residentes\/irnr-sin-establecimiento-permanente\/cuestiones-especificas-sobre-tributacion-inmuebles\/rendimientos-inmuebles-arrendados.html\" target=\"_blank\" rel=\"dofollow noopener\">AEAT guidance on let property<\/a>). IBI, community charges, insurance, repairs and agent fees therefore do not reduce a UK or US owner&#8217;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.<\/p>\n<p>Two cases fall outside this regime. Where a business tenant withholds tax from the rent, you generally do not file Modelo 210 for it (<a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/no-residentes\/irnr-sin-establecimiento-permanente\/declaracion-irnr-sin-establecimiento-permanente\/obligacion-declarar.html\" target=\"_blank\" rel=\"dofollow noopener\">AEAT, obligation to file<\/a>). 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.<\/p>\n<div style=\"border-left:4px solid #2e7d32;background:#f1f8f1;padding:16px 20px;margin:24px 0\">\n<p>Owners who let to holidaymakers also need to check the licence and registration rules, covered in our guides to <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/short-term-rentals-in-spain\/\">short-term rentals in Spain<\/a> and <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/renting-property-in-spain\/\">renting out your property in Spain<\/a>.<\/p>\n<\/div>\n\n<h2>Imputed income on a property you do not let<\/h2>\n<p>An individual who owns an urban property in Spain that is used personally or left empty is taxed on imputed income (<a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/no-residentes\/irnr-sin-establecimiento-permanente\/cuestiones-especificas-sobre-tributacion-inmuebles\/renta-imputada-inmueble-urbano-uso-propio.html\" target=\"_blank\" rel=\"dofollow noopener\">AEAT guidance on imputed income<\/a>). The calculation follows <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2006-20764#a85\" target=\"_blank\" rel=\"dofollow noopener\">art. 85 of the Personal Income Tax Act<\/a>:<\/p>\n<ul>\n<li>the general percentage is 2% of the cadastral value, the figure on your IBI receipt;<\/li>\n<li>the percentage is 1.1% where the municipality&#8217;s cadastral values were revised or set by a general valuation that came into force in the tax year or the ten previous years;<\/li>\n<li>no income is imputed to a property under construction, one that cannot be used for urban-planning reasons, or land without a building.<\/li>\n<\/ul>\n<p>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.<\/p>\n\n<blockquote style=\"border-left:4px solid #2e7d32;background:#f9f9f9;padding:15px 20px;margin:24px 0\">\n<p>An empty Spanish home is taxed on imputed income of <strong>2% of its cadastral value<\/strong>, or 1.1% where the municipality&#8217;s values were revised in the last ten years [3].<\/p>\n<\/blockquote>\n<p>The AEAT page states that temporary rules extended the 1.1% percentage to 2023, 2024 and 2025. A decree-law of 29 September 2026 (<a href=\"https:\/\/www.boe.es\/buscar\/doc.php?id=BOE-A-2026-20266\" target=\"_blank\" rel=\"dofollow noopener\">Real Decreto-ley 26\/2026<\/a>) would have extended it to 2026 and changed the calculation from 2027, but Congress repealed it on 2 October 2026 (<a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2026-20526\" target=\"_blank\" rel=\"dofollow noopener\">BOE resolution<\/a>). 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.<\/p>\n<h2>Capital gains tax when you sell a Spanish property<\/h2>\n<p>A non-resident seller pays 19% on the gain, whatever the country of residence (<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2004-4527#a25\" target=\"_blank\" rel=\"dofollow noopener\">art. 25.1.f of the IRNR law<\/a>). The gain is the transfer value minus the acquisition value, which includes improvements and the costs and taxes of the purchase (<a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/no-residentes\/irnr-sin-establecimiento-permanente\/cuestiones-especificas-sobre-tributacion-inmuebles\/ganancia-patrimonial-derivada-transmision.html\" target=\"_blank\" rel=\"dofollow noopener\">AEAT guidance on gains<\/a>). For a let property, the AEAT states that the minimum depreciation is counted whether or not it was claimed as an expense.<\/p>\n<p>The buyer must withhold part of the price:<\/p>\n<blockquote style=\"border-left:4px solid #2e7d32;background:#f9f9f9;padding:15px 20px;margin:24px 0\">\n<p lang='es' style='margin:0;font-style:italic;color:#333333;line-height:1.7;'>\u2026el adquirente estar\u00e1 obligado a retener e ingresar el 3 por ciento, o a efectuar el ingreso a cuenta correspondiente, de la contraprestaci\u00f3n acordada, en concepto de pago a cuenta del impuesto correspondiente a aqu\u00e9llos.<\/p>\n<p style='margin:10px 0 0 0;font-size:0.88em;color:#555555;'>Art. 25.2 of the <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2004-4527#a25\" target=\"_blank\" rel=\"dofollow noopener\">IRNR law (Real Decreto Legislativo 5\/2004)<\/a>, 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&#8217;s tax.<\/p>\n<\/blockquote>\n<p>The buyer pays the 3% on Modelo 211 within one month of the transfer (<a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/todas-gestiones\/impuestos-tasas\/impuesto-sobre-renta-no-residentes\/modelo-211-irnr______es-no-residentes-permanente_\/instrucciones.html\" target=\"_blank\" rel=\"dofollow noopener\">AEAT instructions for Modelo 211<\/a>). 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 (<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2004-4527#a26\" target=\"_blank\" rel=\"dofollow noopener\">art. 26.b<\/a>). See our guides to <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/selling-property-spain-non-resident\/\">selling property in Spain as a non-resident<\/a> and to <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/everything-know-capital-gains-tax-property-spain\/\">capital gains tax and inheritance tax on Spanish property<\/a>.<\/p>\n<p>The municipal plusval\u00eda is a separate local tax on the increase in urban land value, paid to the town hall (<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2004-4214#a104\" target=\"_blank\" rel=\"dofollow noopener\">art. 104 of the Local Finance Act<\/a>). The buyer is the substitute taxpayer if the seller is a non-resident individual (<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2004-4214#a106\" target=\"_blank\" rel=\"dofollow noopener\">art. 106<\/a>), and the filing period is 30 working days (<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2004-4214#a110\" target=\"_blank\" rel=\"dofollow noopener\">art. 110<\/a>).<\/p>\n<h2>Modelo 210 deadlines after Orden HAC\/623\/2026<\/h2>\n<p><a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2026-13573\" target=\"_blank\" rel=\"dofollow noopener\">Orden HAC\/623\/2026<\/a>, 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 <a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/no-residentes\/irnr-sin-establecimiento-permanente\/declaracion-irnr-sin-establecimiento-permanente\/modelo-plazo-declaracion.html\" target=\"_blank\" rel=\"dofollow noopener\">Modelo 210 form and filing period<\/a> as at 6 October 2026. It applies to returns with an amount to pay, the usual case for UK and US owners.<\/p>\n<div style='overflow-x:auto;margin:25px 0;'>\n<table style='width:100%;border-collapse:collapse;'>\n<thead>\n<tr>\n<th style=\"background-color:#6e7d65;color:#ffffff;padding:10px;text-align:left\">Income<\/th>\n<th style=\"background-color:#6e7d65;color:#ffffff;padding:10px;text-align:left\">Accrued<\/th>\n<th style=\"background-color:#6e7d65;color:#ffffff;padding:10px;text-align:left\">Filing window<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"background:#f9f9f9\">\n<td style=\"padding:10px;border-bottom:1px solid #ddd\"><strong>Rent, grouped annually<\/strong><\/td>\n<td style=\"padding:10px;border-bottom:1px solid #ddd\">2024 and 2025<\/td>\n<td style=\"padding:10px;border-bottom:1px solid #ddd\">1 to 20 January of the following year<\/td>\n<\/tr>\n<tr style='background:#ffffff;'>\n<td style=\"padding:10px;border-bottom:1px solid #ddd\"><strong>Rent, grouped annually<\/strong><\/td>\n<td style=\"padding:10px;border-bottom:1px solid #ddd\">2026 onwards<\/td>\n<td style=\"padding:10px;border-bottom:1px solid #ddd\">1 to 20 April of the following year<\/td>\n<\/tr>\n<tr style=\"background:#f9f9f9\">\n<td style=\"padding:10px;border-bottom:1px solid #ddd\"><strong>Rent, declared separately<\/strong><\/td>\n<td style=\"padding:10px;border-bottom:1px solid #ddd\">Up to September 2026<\/td>\n<td style=\"padding:10px;border-bottom:1px solid #ddd\">First 20 days of April, July, October and January, for the previous quarter<\/td>\n<\/tr>\n<tr style='background:#ffffff;'>\n<td style=\"padding:10px;border-bottom:1px solid #ddd\"><strong>Rent, declared separately<\/strong><\/td>\n<td style=\"padding:10px;border-bottom:1px solid #ddd\">From October 2026<\/td>\n<td style=\"padding:10px;border-bottom:1px solid #ddd\">1 to 20 April of the following year<\/td>\n<\/tr>\n<tr style=\"background:#f9f9f9\">\n<td style=\"padding:10px;border-bottom:1px solid #ddd\"><strong>Imputed income<\/strong><\/td>\n<td style=\"padding:10px;border-bottom:1px solid #ddd\">2025 and earlier<\/td>\n<td style=\"padding:10px;border-bottom:1px solid #ddd\">Within the following calendar year (1 January to 31 December 2026 for 2025)<\/td>\n<\/tr>\n<tr style='background:#ffffff;'>\n<td style=\"padding:10px;border-bottom:1px solid #ddd\"><strong>Imputed income<\/strong><\/td>\n<td style=\"padding:10px;border-bottom:1px solid #ddd\">2026 onwards<\/td>\n<td style=\"padding:10px;border-bottom:1px solid #ddd\">1 April to 31 December of the following year<\/td>\n<\/tr>\n<tr style=\"background:#f9f9f9\">\n<td style=\"padding:10px;border-bottom:1px solid #ddd\"><strong>Sale of a property<\/strong><\/td>\n<td style=\"padding:10px;border-bottom:1px solid #ddd\">Date of transfer<\/td>\n<td style=\"padding:10px;border-bottom:1px solid #ddd\">Within three months once one month has passed from the transfer<\/td>\n<\/tr>\n<tr style='background:#ffffff;'>\n<td style=\"padding:10px;border-bottom:1px solid #ddd\"><strong>Other income<\/strong><\/td>\n<td style=\"padding:10px;border-bottom:1px solid #ddd\">Quarterly<\/td>\n<td style=\"padding:10px;border-bottom:1px solid #ddd\">First 20 days of April, July, October and January, for the previous quarter<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>The <a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/todas-gestiones\/impuestos-tasas\/impuesto-sobre-renta-no-residentes\/modelo-210-irnr______a-no-residentes-permanente_\/nota-modificaciones-plazos-presentacion-modelo-210.html\" target=\"_blank\" rel=\"dofollow noopener\">AEAT note on the new deadlines<\/a> 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.<\/p>\n<p>These dates are the ones most often missed in <strong>non-resident income tax in Spain<\/strong>, because the rules changed for 2024 and again in 2026 [11][12].<\/p>\n<p>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 (<a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/no-residentes\/irnr-sin-establecimiento-permanente\/declaracion-irnr-sin-establecimiento-permanente\/formas-presentacion-modelo-210.html\" target=\"_blank\" rel=\"dofollow noopener\">AEAT, ways of filing and paying<\/a>).<\/p>\n<h2>Worked example: a UK owner letting a flat in Valencia<\/h2>\n<p>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 \u20ac80,000 and a 2% imputation percentage (it could be 1.1%). The flat is let for six months of 2026 at \u20ac900 a month and is empty for the other six. The EU or EEA column assumes \u20ac1,500 of deductible expenses.<\/p>\n<div style='overflow-x:auto;margin:25px 0;'>\n<table style='width:100%;border-collapse:collapse;'>\n<thead>\n<tr>\n<th style=\"background-color:#6e7d65;color:#ffffff;padding:10px;text-align:left\">Item (illustration, 2026)<\/th>\n<th style=\"background-color:#6e7d65;color:#ffffff;padding:10px;text-align:left\">UK or US resident<\/th>\n<th style=\"background-color:#6e7d65;color:#ffffff;padding:10px;text-align:left\">EU\/EEA resident<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"background:#f9f9f9\">\n<td style=\"padding:10px;border-bottom:1px solid #ddd\">Rent received (6 x \u20ac900)<\/td>\n<td style=\"padding:10px;border-bottom:1px solid #ddd\">\u20ac5,400<\/td>\n<td style=\"padding:10px;border-bottom:1px solid #ddd\">\u20ac5,400<\/td>\n<\/tr>\n<tr style='background:#ffffff;'>\n<td style=\"padding:10px;border-bottom:1px solid #ddd\">Deductible expenses<\/td>\n<td style=\"padding:10px;border-bottom:1px solid #ddd\">\u20ac0<\/td>\n<td style=\"padding:10px;border-bottom:1px solid #ddd\">\u20ac1,500 (assumed)<\/td>\n<\/tr>\n<tr style=\"background:#f9f9f9\">\n<td style=\"padding:10px;border-bottom:1px solid #ddd\">Tax on the rent<\/td>\n<td style=\"padding:10px;border-bottom:1px solid #ddd\">24% of \u20ac5,400 = \u20ac1,296<\/td>\n<td style=\"padding:10px;border-bottom:1px solid #ddd\">19% of \u20ac3,900 = \u20ac741<\/td>\n<\/tr>\n<tr style='background:#ffffff;'>\n<td style=\"padding:10px;border-bottom:1px solid #ddd\">Imputed income for the six months not let (2% of \u20ac80,000 x 6\/12)<\/td>\n<td style=\"padding:10px;border-bottom:1px solid #ddd\">\u20ac800<\/td>\n<td style=\"padding:10px;border-bottom:1px solid #ddd\">\u20ac800<\/td>\n<\/tr>\n<tr style=\"background:#f9f9f9\">\n<td style=\"padding:10px;border-bottom:1px solid #ddd\">Tax on the imputed income<\/td>\n<td style=\"padding:10px;border-bottom:1px solid #ddd\">24% of \u20ac800 = \u20ac192<\/td>\n<td style=\"padding:10px;border-bottom:1px solid #ddd\">19% of \u20ac800 = \u20ac152<\/td>\n<\/tr>\n<tr style='background:#ffffff;'>\n<td style=\"padding:10px;border-bottom:1px solid #ddd\"><strong>Total Spanish tax for 2026<\/strong><\/td>\n<td style=\"padding:10px;border-bottom:1px solid #ddd\"><strong>\u20ac1,488<\/strong><\/td>\n<td style=\"padding:10px;border-bottom:1px solid #ddd\"><strong>\u20ac893<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>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 \u20ac220,000 with a taxable gain of \u20ac50,000. The tax is 19%, or \u20ac9,500. The buyer has paid 3% of the price, or \u20ac6,600, so the seller pays the \u20ac2,900 balance with Modelo 210. If the gain were \u20ac20,000, the tax would be \u20ac3,800 and the \u20ac2,800 difference would be claimed back.<\/p>\n<p>The example shows how <strong>non-resident income tax in Spain<\/strong> can cost a UK or US owner noticeably more than an EU owner on the same flat.<\/p>\n<p>The example leaves out plusval\u00eda, IBI, treaty credits and home-country tax, which are for your home-country adviser.<\/p>\n<h2>Who files, and who can act for you<\/h2>\n<p>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 (<a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/no-residentes\/irnr-sin-establecimiento-permanente\/declaracion-irnr-sin-establecimiento-permanente\/obligacion-declarar.html\" target=\"_blank\" rel=\"dofollow noopener\">AEAT, obligation to file<\/a>).<\/p>\n<p>Under <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2004-4527#a10\" target=\"_blank\" rel=\"dofollow noopener\">art. 10.1 of the IRNR law<\/a>, 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 \u20ac2,000 (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.<\/p>\n<p>An authorised adviser can therefore handle all your <strong>non-resident income tax in Spain<\/strong> filings each year [6].<\/p>\n<div style=\"border-left:4px solid #2e7d32;background:#f1f8f1;padding:16px 20px;margin:24px 0\">\n<p>If you prefer someone in Spain to deal with the AEAT for you, our guide to a <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/power-of-attorney-spain\/\">Spanish power of attorney for non-residents<\/a> explains how to set one up.<\/p>\n<\/div>\n\n<h2>Penalties for late or missing returns<\/h2>\n<p>Under <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2003-23186#a27\" target=\"_blank\" rel=\"dofollow noopener\">art. 27 of the General Tax Act (LGT)<\/a>, 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.<\/p>\n\n<blockquote style=\"border-left:4px solid #2e7d32;background:#f9f9f9;padding:15px 20px;margin:24px 0\">\n<p>A Modelo 210 filed more than 12 months late, without a prior AEAT request, carries a <strong>15% surcharge<\/strong> plus late-payment interest [5].<\/p>\n<\/blockquote>\n<p>If the AEAT acts first, not paying the tax due on a self-assessment is an infringement under <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2003-23186#a191\" target=\"_blank\" rel=\"dofollow noopener\">art. 191 LGT<\/a>, penalised on the amount unpaid, and <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2003-23186#a26\" target=\"_blank\" rel=\"dofollow noopener\">art. 26<\/a> 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.<\/p>\n<h2>Double taxation relief for UK and US owners<\/h2>\n<p>Under both treaties, Spain keeps the right to tax income from Spanish property, and the UK-Spain convention says so in these words:<\/p>\n<blockquote style=\"border-left:4px solid #2e7d32;background:#f9f9f9;padding:15px 20px;margin:24px 0\">\n<p style='margin:0;font-style:italic;color:#333333;line-height:1.7;'>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.<\/p>\n<p style='margin:10px 0 0 0;font-size:0.88em;color:#555555;'>Article 6(1) of the <a href=\"https:\/\/www.gov.uk\/government\/publications\/spain-tax-treaties\/synthesised-text-of-the-multilateral-instrument-and-the-2013-uk-spain-double-taxation-convention-in-force\" target=\"_blank\" rel=\"nofollow noopener\">2013 UK-Spain Double Taxation Convention, synthesised text published by HMRC<\/a>. Article 13(1) gives the same right over gains.<\/p>\n<\/blockquote>\n<p>On the UK side, art. 22(2)(a) provides that Spanish tax payable in accordance with the convention &quot;shall be allowed as a credit against any United Kingdom tax computed by reference to the same profits, income or chargeable gains&quot;, subject to UK law on foreign tax credits.<\/p>\n<p>The <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1990-30940#a6\" target=\"_blank\" rel=\"dofollow noopener\">US-Spain convention<\/a> also lets Spain tax income from Spanish real estate (art. 6) and gains on its sale (art. 13). Under <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1990-30940#a24\" target=\"_blank\" rel=\"dofollow noopener\">art. 24(2)<\/a>, 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 <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1990-30940#a1\" target=\"_blank\" rel=\"dofollow noopener\">art. 1(3)<\/a> 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.<\/p>\n<p>Keep your Modelo 210 receipts, because the <strong>non-resident income tax in Spain<\/strong> you pay is the figure your UK or US adviser will need for the credit [17][18].<\/p>\n<h2>Modelo 720 and other taxes on a Valencian property<\/h2>\n<p><strong>Modelo 720.<\/strong> The duty to report foreign assets falls on individuals and companies resident in Spain, and on permanent establishments of non-residents (<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2007-15984#a42bis\" target=\"_blank\" rel=\"dofollow noopener\">art. 42 bis of the tax-management regulation<\/a>). A non-resident individual with no Spanish business does not file it. It matters if you later become resident: see our guide to <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/modelo-720-spain\/\">Modelo 720 for Spanish tax residents<\/a>.<\/p>\n<p><strong>IBI.<\/strong> The annual IBI is a separate municipal tax. See <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/spain-regional-property-taxes\/\">Spain&#8217;s regional property taxes<\/a> for how state, regional and municipal taxes fit together.<\/p>\n<p><strong>Wealth tax.<\/strong> A non-resident is taxed on assets located in Spain, and <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1991-14392#a28\" target=\"_blank\" rel=\"dofollow noopener\">art. 28 of the Wealth Tax Act<\/a> applies the state exempt minimum of \u20ac700,000 to non-residents. The Valencian minimum of \u20ac2,000,000 in <a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2026-19331\" target=\"_blank\" rel=\"dofollow noopener\">Ley 5\/2026<\/a> is written for taxpayers who &quot;residan habitualmente en la Comunitat Valenciana&quot;, and the <a href=\"https:\/\/atv.gva.es\/es\/ipatrimoni\" target=\"_blank\" rel=\"nofollow noopener\">Valencian tax agency<\/a> states the same condition. Whether a non-resident can combine regional rules with the state minimum is a point we confirm case by case.<\/p>\n<div style=\"background-color:#f5f5f5;padding:24px;margin:32px 0;border-radius:6px\">\n<h2 style=\"margin-top:0\">Speak to Delagu\u00eda y Luz\u00f3n about your Modelo 210<\/h2>\n<p>Since 1960, <a href=\"https:\/\/delaguialuzon.com\/en\/tax-law-and-accounting\/\">Delagu\u00eda y Luz\u00f3n<\/a> 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.<\/p>\n<p>Some points depend on your facts, such as the imputed-income percentage for 2026, a possible permanent establishment or the wealth-tax position. Contact F\u00e9lix Delagu\u00eda to confirm what applies to your case, or use our <a href=\"https:\/\/delaguialuzon.com\/en\/contact\/\">contact page<\/a>.<\/p>\n<p><strong>Email:<\/strong> <a href=\"mailto:felix.delaguia@delaguialuzon.com\">felix.delaguia@delaguialuzon.com<\/a><br>\n<strong>Phone:<\/strong> <a href=\"tel:+34963741657\">+34 963 74 16 57<\/a><br>\n<strong>Office:<\/strong> Avinguda Regne de Val\u00e8ncia, 6, 1\u00ba-2\u00ba, 46005 Valencia<\/p>\n<\/div>\n<h2>Frequently asked questions about non-resident income tax in Spain<\/h2>\n<div style='margin:20px 0;'>\n<div style=\"border:1px solid #dddddd;border-radius:6px;margin-bottom:12px;padding:18px 22px;background:#f9f9f9\">\n<h3 style=\"margin:0 0 10px 0;font-size:1.05em\">Do I file Modelo 210 if my Spanish property is empty?<\/h3>\n<p style='margin:0;line-height:1.7;'>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.<\/p>\n<\/div>\n<div style=\"border:1px solid #dddddd;border-radius:6px;margin-bottom:12px;padding:18px 22px;background:#f9f9f9\">\n<h3 style=\"margin:0 0 10px 0;font-size:1.05em\">Can a UK or US resident deduct expenses from Spanish rent?<\/h3>\n<p style='margin:0;line-height:1.7;'>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).<\/p>\n<\/div>\n<div style=\"border:1px solid #dddddd;border-radius:6px;margin-bottom:12px;padding:18px 22px;background:#f9f9f9\">\n<h3 style=\"margin:0 0 10px 0;font-size:1.05em\">Is the 3% withheld by the buyer my final tax?<\/h3>\n<p style='margin:0;line-height:1.7;'>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.<\/p>\n<\/div>\n<div style=\"border:1px solid #dddddd;border-radius:6px;margin-bottom:12px;padding:18px 22px;background:#f9f9f9\">\n<h3 style=\"margin:0 0 10px 0;font-size:1.05em\">How often do I file Modelo 210 for rent?<\/h3>\n<p style='margin:0;line-height:1.7;'>You can group a calendar year&#8217;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.<\/p>\n<\/div>\n<div style=\"border:1px solid #dddddd;border-radius:6px;margin-bottom:12px;padding:18px 22px;background:#f9f9f9\">\n<h3 style=\"margin:0 0 10px 0;font-size:1.05em\">Does a non-resident owner file Modelo 720?<\/h3>\n<p style='margin:0;line-height:1.7;'>No. The reporting duty falls on individuals and companies resident in Spain, and on permanent establishments of non-residents. It concerns assets held abroad.<\/p>\n<\/div>\n<div style=\"border:1px solid #dddddd;border-radius:6px;margin-bottom:12px;padding:18px 22px;background:#f9f9f9\">\n<h3 style=\"margin:0 0 10px 0;font-size:1.05em\">Do I need a tax representative in Spain?<\/h3>\n<p style='margin:0;line-height:1.7;'>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.<\/p>\n<\/div>\n<div style=\"border:1px solid #dddddd;border-radius:6px;margin-bottom:12px;padding:18px 22px;background:#f9f9f9\">\n<h3 style=\"margin:0 0 10px 0;font-size:1.05em\">What rate of non-resident income tax in Spain do UK owners pay?<\/h3>\n<p style=\"margin:0;line-height:1.7\">UK owners pay <strong>non-resident income tax in Spain<\/strong> 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.<\/p>\n<\/div>\n<div style=\"border:1px solid #dddddd;border-radius:6px;margin-bottom:12px;padding:18px 22px;background:#f9f9f9\">\n<h3 style=\"margin:0 0 10px 0;font-size:1.05em\">When is rent from 2026 declared?<\/h3>\n<p style=\"margin:0;line-height:1.7\">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.<\/p>\n<\/div>\n<div style=\"border:1px solid #dddddd;border-radius:6px;margin-bottom:12px;padding:18px 22px;background:#f9f9f9\">\n<h3 style=\"margin:0 0 10px 0;font-size:1.05em\">What happens if I have never filed Modelo 210?<\/h3>\n<p style=\"margin:0;line-height:1.7\">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 <strong>non-resident income tax in Spain<\/strong>.<\/p>\n<\/div>\n<div style=\"border:1px solid #dddddd;border-radius:6px;margin-bottom:12px;padding:18px 22px;background:#f9f9f9\">\n<h3 style=\"margin:0 0 10px 0;font-size:1.05em\">Do I still pay non-resident income tax if I move to Spain?<\/h3>\n<p style=\"margin:0;line-height:1.7\">No. Once you are a Spanish tax resident you file the annual personal income tax return instead, and <strong>non-resident income tax in Spain<\/strong> no longer applies to your income. Modelo 720 may then apply to assets you hold abroad.<\/p>\n<\/div>\n<\/div>\n<h2>References<\/h2>\n<ol>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2004-4527\" target=\"_blank\" rel=\"dofollow noopener\">Royal Legislative Decree 5\/2004, Non-Resident Income Tax Law, Articles 5, 10, 13, 24, 25 and 26 (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/no-residentes\/impuesto-sobre-renta-no-residentes-permanente\/consecuencias-brexit-irnr-sin-establecimiento-permanente.html\" target=\"_blank\" rel=\"dofollow noopener\">AEAT: consequences of Brexit for non-resident income tax<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2006-20764\" target=\"_blank\" rel=\"dofollow noopener\">Law 35\/2006 on Personal Income Tax, Articles 9 and 85 (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/no-residentes\/irnr-sin-establecimiento-permanente\/cuestiones-especificas-sobre-tributacion-inmuebles\/rendimientos-inmuebles-arrendados.html\" target=\"_blank\" rel=\"dofollow noopener\">AEAT: income from let property<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2003-23186\" target=\"_blank\" rel=\"dofollow noopener\">Law 58\/2003, General Tax Law, Articles 26, 27 and 191 (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/no-residentes\/irnr-sin-establecimiento-permanente\/declaracion-irnr-sin-establecimiento-permanente\/obligacion-declarar.html\" target=\"_blank\" rel=\"dofollow noopener\">AEAT: obligation to file non-resident income tax<\/a><\/li>\n<li><a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/no-residentes\/irnr-sin-establecimiento-permanente\/cuestiones-especificas-sobre-tributacion-inmuebles\/renta-imputada-inmueble-urbano-uso-propio.html\" target=\"_blank\" rel=\"dofollow noopener\">AEAT: imputed income from urban property<\/a><\/li>\n<li><a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/no-residentes\/irnr-sin-establecimiento-permanente\/cuestiones-especificas-sobre-tributacion-inmuebles\/ganancia-patrimonial-derivada-transmision.html\" target=\"_blank\" rel=\"dofollow noopener\">AEAT: capital gains on the sale of property<\/a><\/li>\n<li><a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/todas-gestiones\/impuestos-tasas\/impuesto-sobre-renta-no-residentes\/modelo-211-irnr______es-no-residentes-permanente_\/instrucciones.html\" target=\"_blank\" rel=\"dofollow noopener\">AEAT: Modelo 211 instructions<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2004-4214\" target=\"_blank\" rel=\"dofollow noopener\">Royal Legislative Decree 2\/2004, Local Finance Law, Articles 104 to 110 (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2026-13573\" target=\"_blank\" rel=\"dofollow noopener\">Orden HAC\/623\/2026 (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/no-residentes\/irnr-sin-establecimiento-permanente\/declaracion-irnr-sin-establecimiento-permanente\/modelo-plazo-declaracion.html\" target=\"_blank\" rel=\"dofollow noopener\">AEAT: Modelo 210 form and filing period<\/a><\/li>\n<li><a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/todas-gestiones\/impuestos-tasas\/impuesto-sobre-renta-no-residentes\/modelo-210-irnr______a-no-residentes-permanente_\/nota-modificaciones-plazos-presentacion-modelo-210.html\" target=\"_blank\" rel=\"dofollow noopener\">AEAT: note on the new Modelo 210 deadlines<\/a><\/li>\n<li><a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/no-residentes\/irnr-sin-establecimiento-permanente\/declaracion-irnr-sin-establecimiento-permanente\/formas-presentacion-modelo-210.html\" target=\"_blank\" rel=\"dofollow noopener\">AEAT: ways of filing and paying Modelo 210<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/doc.php?id=BOE-A-2026-20266\" target=\"_blank\" rel=\"dofollow noopener\">Royal Decree-law 26\/2026 (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2026-20526\" target=\"_blank\" rel=\"dofollow noopener\">Resolution repealing Royal Decree-law 26\/2026 (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/www.gov.uk\/government\/publications\/spain-tax-treaties\/synthesised-text-of-the-multilateral-instrument-and-the-2013-uk-spain-double-taxation-convention-in-force\" target=\"_blank\" rel=\"nofollow noopener\">HMRC: 2013 UK-Spain Double Taxation Convention, synthesised text<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1990-30940\" target=\"_blank\" rel=\"dofollow noopener\">Convention between Spain and the United States, 1990 (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2007-15984\" target=\"_blank\" rel=\"dofollow noopener\">Royal Decree 1065\/2007, tax management regulation, Article 42 bis (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1991-14392\" target=\"_blank\" rel=\"dofollow noopener\">Law 19\/1991 on Wealth Tax, Article 28 (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2026-19331\" target=\"_blank\" rel=\"dofollow noopener\">Valencian Law 5\/2026 (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/atv.gva.es\/es\/ipatrimoni\" target=\"_blank\" rel=\"nofollow noopener\">Valencian Tax Agency: wealth tax<\/a><\/li>\n<\/ol>\n\n<style>\r\n.lwrp.link-whisper-related-posts{\r\n            \r\n            margin-top: 40px;\nmargin-bottom: 30px;\r\n        }\r\n        .lwrp .lwrp-title{\r\n            \r\n            \r\n        }.lwrp .lwrp-description{\r\n            \r\n            \r\n\r\n        }\r\n        .lwrp .lwrp-list-container{\r\n        }\r\n        .lwrp .lwrp-list-multi-container{\r\n            display: flex;\r\n        }\r\n        .lwrp .lwrp-list-double{\r\n            width: 48%;\r\n        }\r\n        .lwrp .lwrp-list-triple{\r\n            width: 32%;\r\n        }\r\n        .lwrp .lwrp-list-row-container{\r\n            display: flex;\r\n            justify-content: space-between;\r\n        }\r\n        .lwrp .lwrp-list-row-container .lwrp-list-item{\r\n            width: calc(16% - 20px);\r\n        }\r\n        .lwrp .lwrp-list-item:not(.lwrp-no-posts-message-item){\r\n            \r\n            max-width: 150px;list-style: none;\r\n        }\r\n        .lwrp .lwrp-list-item img{\r\n            max-width: 100%;\r\n            height: auto;\r\n            object-fit: cover;\r\n            aspect-ratio: 1 \/ 1;\r\n        }\r\n        .lwrp .lwrp-list-item.lwrp-empty-list-item{\r\n            background: initial !important;\r\n        }\r\n        .lwrp .lwrp-list-item .lwrp-list-link .lwrp-list-link-title-text,\r\n        .lwrp .lwrp-list-item .lwrp-list-no-posts-message{\r\n            \r\n            \r\n            \r\n            font-style: normal;\r\n        }@media screen and (max-width: 480px) {\r\n            .lwrp.link-whisper-related-posts{\r\n                \r\n                \r\n            }\r\n            .lwrp .lwrp-title{\r\n                \r\n                \r\n            }.lwrp .lwrp-description{\r\n                \r\n                \r\n            }\r\n            .lwrp .lwrp-list-multi-container{\r\n                flex-direction: column;\r\n            }\r\n            .lwrp .lwrp-list-multi-container ul.lwrp-list{\r\n                margin-top: 0px;\r\n                margin-bottom: 0px;\r\n                padding-top: 0px;\r\n                padding-bottom: 0px;\r\n            }\r\n            .lwrp .lwrp-list-double,\r\n            .lwrp .lwrp-list-triple{\r\n                width: 100%;\r\n            }\r\n            .lwrp .lwrp-list-row-container{\r\n                justify-content: initial;\r\n                flex-direction: column;\r\n            }\r\n            .lwrp .lwrp-list-row-container .lwrp-list-item{\r\n                width: 100%;\r\n            }\r\n            .lwrp .lwrp-list-item:not(.lwrp-no-posts-message-item){\r\n                \r\n                max-width: initial;\r\n            }\r\n            .lwrp .lwrp-list-item .lwrp-list-link .lwrp-list-link-title-text,\r\n            .lwrp .lwrp-list-item .lwrp-list-no-posts-message{\r\n                \r\n                \r\n                \r\n                \r\n            };\r\n        }<\/style>\r\n<div id=\"link-whisper-related-posts-widget\" class=\"link-whisper-related-posts lwrp\">\r\n    \r\n        <div class=\"lwrp-list-container\">\r\n                                <div class=\"lwrp-list lwrp-list-row-container lwrp-list-single-row\">\r\n                <div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/en\/blog\/children-born-spain-to-foreign-parents\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"270\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/06\/Children-Born-in-Spain-to-Foreign-Parents.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"Children Born in Spain to Foreign Parents\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/06\/Children-Born-in-Spain-to-Foreign-Parents.jpg 795w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/06\/Children-Born-in-Spain-to-Foreign-Parents-300x169.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/06\/Children-Born-in-Spain-to-Foreign-Parents-768x432.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">Children born in Spain to foreign parents: How Spanish nationality works<\/span><\/a><\/div><div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/en\/blog\/spain-startup-visa\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"328\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/10\/spain-startup-visa.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"Spain startup visa\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/10\/spain-startup-visa.jpg 795w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/10\/spain-startup-visa-300x205.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/10\/spain-startup-visa-768x526.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">Spain\u2019s startups and entrepreneur visa law<\/span><\/a><\/div><div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/en\/blog\/spain-corporate-tax-deductions\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"270\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/06\/Spain-corporate-tax-deductions.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"how to protect yourself against Hacienda\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/06\/Spain-corporate-tax-deductions.jpg 795w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/06\/Spain-corporate-tax-deductions-300x169.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/06\/Spain-corporate-tax-deductions-768x432.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">Spain corporate tax deductions and allowances 2026<\/span><\/a><\/div><div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/en\/blog\/spanish-non-lucrative-visa\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"350\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/12\/spanish-non-lucrative-visa-application.png\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"Spanish non-lucrative visa application\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/12\/spanish-non-lucrative-visa-application.png 1184w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/12\/spanish-non-lucrative-visa-application-300x219.png 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/12\/spanish-non-lucrative-visa-application-1024x747.png 1024w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/12\/spanish-non-lucrative-visa-application-768x560.png 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">Get your Spanish non-lucrative visa approved<\/span><\/a><\/div><div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/en\/blog\/becoming-self-employed-in-spain\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"270\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/04\/becoming-self-employed-in-spain.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"becoming self-employed in spain\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/04\/becoming-self-employed-in-spain.jpg 795w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/04\/becoming-self-employed-in-spain-300x169.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/04\/becoming-self-employed-in-spain-768x432.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">Becoming self-employed in Spain 2026: aut\u00f3nomo guide for foreigners<\/span><\/a><\/div><div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/en\/blog\/possible-elimination-golden-visa-spain\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"270\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/04\/spain-golden-visa-alternatives.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"Spain golden visa alternatives\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/04\/spain-golden-visa-alternatives.jpg 795w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/04\/spain-golden-visa-alternatives-300x169.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/04\/spain-golden-visa-alternatives-768x432.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">Golden Visa in Spain is no longer available: Alternatives for residency<\/span><\/a><\/div>                <\/div>\r\n                <\/div>\r\n<\/div>","protected":false},"excerpt":{"rendered":"<p>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.<\/p>\n","protected":false},"author":5,"featured_media":28355,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mbp_gutenberg_autopost":false,"_joinchat":[],"footnotes":""},"categories":[47,53],"tags":[],"class_list":["post-28177","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-law","category-housing-and-urban-planning"],"permalink_manager":null,"_links":{"self":[{"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/posts\/28177","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/comments?post=28177"}],"version-history":[{"count":28,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/posts\/28177\/revisions"}],"predecessor-version":[{"id":28364,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/posts\/28177\/revisions\/28364"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/media\/28355"}],"wp:attachment":[{"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/media?parent=28177"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/categories?post=28177"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/tags?post=28177"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}