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Non-residentsWhat non-resident owners declare in Spain, when to file, and what to do if the Tax Agency sends you a letter.
If you live outside Spain and own a home here, you pay Spanish non-resident income tax (IRNR) on it with form 210 (modelo 210). What you declare depends on how the property was used during the year.
You declare the rent you received. Rental income accrued from 2024 is declared once a year, and from the 2026 tax year the return is filed in the first 20 days of April of the following year. Residents of the EU, Iceland, Norway or Liechtenstein can deduct expenses directly linked to the rental, with a tax residence certificate from their country. Everyone else is taxed on the gross rent.
Spain taxes an imputed income: as a rule 2% of the cadastral value, or 1.1% if that value was revised in the last ten years, according to your ownership share and the days the home was at your disposal. No expenses can be deducted. For 2026, this return is filed between 1 April and 31 December 2027.
If the home was rented for part of the year, you declare the rent for the rented period and the imputed income only for the rest. A home rented all year has no imputed income.
In recent years the rate has been 19% for residents of the EU, Iceland, Norway and Liechtenstein, and 24% for everyone else.
The Tax Agency cross-checks the land registry (Catastro) with filed returns, so owners who never filed often receive a requirement covering several years. Look at the deadline in the letter first, because it can be short. Filing late on your own initiative carries surcharges; once a requirement has been issued, a penalty is also possible. Have your deeds, rental contracts and cadastral values to hand before replying.
We prepare form 210 every year, check earlier years you may have missed, and reply to Tax Agency letters, in English, French, Spanish or Catalan.
Sources: AEAT: modelo 210, plazos · AEAT: Orden HAC/623/2026 · TRLIRNR, BOE. Last reviewed: 26 October 2026.