Spanish rental tax compliance
Spanish Rental Tax Return (Modelo 210) for Non-Residents
If you own real estate in Spain and rent it out (whether holiday lets via Airbnb/Booking or long-term tenancy), you must declare your rental earnings to the Spanish Tax Agency (AEAT) using Modelo 210. At Asistenio we optimize your allowable expense deductions and submit your tax return on time.
Tax Rules Explained
How is rental income taxed for non-residents in Spain?
The Spanish Non-Resident Income Tax Act (IRNR) establishes distinct tax regimes depending strictly on your country of fiscal residency:
1. Tax residents in the European Union (EU) or EEA (Iceland, Norway)
Tax rate: 19% on net rental profit.
You are legally entitled to deduct all direct operating expenses proportionate to the rented days: Community of Owners fees, local property tax (IBI) and refuse collection, mortgage interest, utilities (electricity, water, broadband), booking platform commissions, landlord insurance, repairs and 3% annual tax depreciation of the building construction and furniture.
2. Tax residents in the rest of the world (UK, USA, Switzerland, Canada...)
Tax rate: 24% flat on gross rental receipts.
Under current Spanish tax legislation, non-EU residents (including British homeowners post-Brexit) cannot offset operating expenses against rental revenue. Tax applies directly to 100% of the gross income received.
Deadlines & Filing Rules
Official deadlines for filing rental Modelo 210
Following the enactment of Ministerial Order HAC/56/2024, non-resident landlords can choose between two filing regimes:
- Annual regrouping (Recommended): For returns with tax to pay, non-residents can now consolidate all rental income accrued throughout the calendar year and submit a single annual return between 1 and 20 January of the following year (direct debit available 1-15 January).
- Quarterly declarations: During the first 20 calendar days of April, July, October and January regarding the preceding quarter.
- Nil or refund returns: Must be filed between 1 and 20 January following the tax year.
Read our complete editorial guide to Modelo 210 deadlines and regulations on our blog.
Comprehensive Service
What our rental tax service includes
We handle the full accounting and filing workload so you never have to worry about tax audits or penalties.
Deductible Expense Audit
We audit all your receipts and invoices to maximise allowable deductions approved by the AEAT, ensuring your final tax bill is as low as legally possible.
Electronic Lodgement with AEAT
We complete and electronically submit Modelo 210 using authorised professional certificates and arrange direct debit or NRC payment processing.
Official CSV Receipt
We deliver your official PDF receipt issued by the Spanish Tax Agency featuring the Secure Verification Code (CSV) for your financial records.
Request your Spanish rental tax filing
Send us your property details and we will respond within 24 hours with an exact quotation and the required document checklist.