Non-resident income tax (IRNR) taxes income obtained in Spain by those who are not tax residents here. Renting out a property located in Spain is one such income, declared with Modelo 210.
The key difference from a resident: the rate is flat and only those resident in the EU or EEA can subtract expenses. Everyone else is taxed on gross income.
What you need to know
Tax rate
19% if you reside in the EU, Iceland, Norway or Liechtenstein; 24% for all other countries.
Taxable base
EU/EEA residents: income minus rental-related deductible expenses (pro-rated to the days rented). Others: gross income, with nothing deducted.
Filing frequency
Usually quarterly, within the first 20 calendar days of April, July, October and January. An annual grouping option exists in certain cases.
Months not rented
For the periods when the property is not rented, the non-resident also declares an imputed income (a percentage of the cadastral value), filed annually.
General rules subject to legislative change and to double-taxation treaties. Source: the IRNR Law and the Spanish tax agency.
What Keyio does for a non-resident
- Flags the owner as non-resident with their country of residence, and applies the relevant 19% or 24% rate.
- For EU/EEA residents, computes deductible expenses and their pro-rating by days rented; for the rest, starts from gross income.
- Splits the result by ownership percentage when the property has several owners.
- Leaves the estimated base and tax due per property, ready for you or your advisor to file Modelo 210. Keyio does not submit the return.
This is not tax advice
This page explains general rules that change over time and does not account for your specific situation. Always check the figures with a qualified advisor and the official guidance before filing. Spanish tax agency (AEAT) website.
Frequently asked questions
What tax rate applies on Modelo 210 for rental income?
19% for taxpayers resident in another EU or EEA state with information exchange, and 24% for everyone else. Only EU/EEA residents can deduct rental-related expenses; the rest are taxed on gross income.
How often is Modelo 210 filed?
For rental income, filing is usually quarterly (within the first 20 calendar days of April, July, October and January for the previous quarter). An annual grouping option exists in certain cases. Confirm the current schedule on the Spanish tax agency's website.
Am I a non-resident if I spend part of the year in Spain?
In general you are a Spanish tax resident if you stay more than 183 days in the calendar year or if your main base of activities or economic interests is here. If you do not meet those criteria, you are taxed as a non-resident. It is a question of fact: assess it with an advisor.
Does Keyio file Modelo 210?
No. Keyio computes the base per property and per owner (income, and deductible expenses if you reside in the EU/EEA), applies the relevant rate and leaves the result ready for you or your advisor to file. Keyio does not submit returns and is not a substitute for a tax advisor.