Modelo 210: the non-resident tax
If you live outside Spain and rent out a home here, you do not file IRPF: you file Modelo 210 for non-resident income tax. Rates, taxable base and the new deadlines that apply from 2026 income.
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.
New rental deadline: April
From 2026 income, rent is filed 1-20 April of the following year (until the 15th with direct debit). Anything outstanding for 2026 is filed 1-20 April 2027. 2025 income was filed 1-20 January 2026.
Months not rented: by 31 December
For the periods not rented you declare an imputed income (a percentage of the cadastral value). 2025's is due by 31 December 2026. From 2026's onwards, the window runs 1 April to 31 December of the following year.
Outside the EU: expenses in dispute
In 2025 the National High Court recognised a US resident's right to deduct expenses. The Supreme Court admitted the appeal in July 2026 and has not ruled yet; the form still does not accept them.
Deadlines reviewed in September 2026. Sources: the IRNR Law, Orden HAC/623/2026 (BOE of 23 June 2026) and the Spanish tax agency. Subject to legislative change and to double-taxation treaties.
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. The law only lets EU/EEA residents deduct expenses; for everyone else, see the question on the National High Court ruling.
When is Modelo 210 for rental income filed?
It depends on the year the income accrues. 2024 and 2025 income: 1-20 January of the following year if you group it into one annual return. 2026 income onwards: 1-20 April of the following year (Orden HAC/623/2026), so anything outstanding for 2026 is filed 1-20 April 2027. If you pay by direct debit, the window closes on the 15th. Confirm the schedule on the Spanish tax agency's website.
Until when can I declare imputed income for the months not rented?
2025 imputed income is filed during 2026, until 31 December. From 2026 onwards the window runs from 1 April to 31 December of the following year: 2026 imputed income is filed between 1 April and 31 December 2027.
I live outside the EU. Can I deduct expenses?
The law says no, but the National High Court (ruling of 28 July 2025) found it discriminatory to deny them to a US resident. The Supreme Court admitted the appeal in July 2026 and has not ruled yet. Meanwhile the tax agency's form still does not accept expenses for non-EU/EEA residents: if you want to claim them, assess it with an advisor.
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.
What software helps with Modelo 210 for rental income?
The Spanish tax agency offers the Modelo 210 form online for free, but it does not keep track of your income and expenses through the year. Many rental management programs are built for residents' IRPF, not for non-resident tax (IRNR), so check that the one you choose handles it. Keyio does: it flags the owner as non-resident, applies the 19% or 24% rate, computes pro-rated deductible expenses if you live in the EU/EEA and splits the result between owners. It works in English and Spanish. You or your advisor file the return.
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.
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