- Who pays: anyone who owns Spanish property and is not tax resident in Spain.
- Not rented: tax on an imputed income of 1.1% of the valor catastral (if revised since 2012) or 2% (otherwise).
- Rates: 19% for EU, Iceland and Norway residents; 24% for everyone else, including the UK and US.
- Rented: tax on the rent. EU/EEA residents can deduct costs; others, on the tax agency's view, cannot.
- Form: Modelo 210. Imputed income is due by 31 December of the next year; rental income by 20 April of the next year (new rules from 2026).
What non-resident tax is
Spain taxes non-residents on income that comes from Spain. For property owners this is the Impuesto sobre la Renta de No Residentes (IRNR). It is separate from your home country's tax, and you pay it even if the property makes no money. You need an NIE number to file.
Being "non-resident" is about tax residence, not nationality. As a rule, you are tax resident in Spain if you spend more than 183 days a year there or your main business or economic interests are there. If you live in Spain most of the year, you file the normal Spanish income tax return instead.
Imputed income: the tax on a home you use yourself
If your Spanish home is empty or used only by you and your family, Spain assumes it gives you an income. That "imputed income" is:
- 1.1% of the valor catastral if the town's cadastral values were revised in a procedure that took effect from 1 January 2012; or
- 2% of the valor catastral in all other cases.
The tax is that figure times 19% or 24%. It is pro-rated by the days you owned the property and the days it was not rented. You cannot deduct any costs against imputed income. Your IBI receipt shows the valor catastral. You can also look it up with the referencia catastral.
Worked example
A UK resident owns an apartment with a valor catastral of €120,000, revised after 2012. Imputed income is €120,000 × 1.1% = €1,320. Tax at 24% is €316.80 for a full year. An Irish or German owner of the same flat would pay 19%, or €250.80. Couples who own jointly each file their own Form 210 on their share.
Rates: EU/EEA versus the rest, and the UK after Brexit
| Where you live | Rate on imputed and rental income | Can deduct rental costs? | Capital gains rate |
|---|---|---|---|
| EU, Iceland, Norway | 19% | Yes | 19% |
| UK (since 1 January 2021) | 24% | No, on the tax agency's position | 19% |
| US and other countries | 24% | No, on the tax agency's position | 19% |
The Agencia Tributaria confirms that since Brexit, UK residents pay 24% and can no longer deduct costs from rental income. This rule has been challenged. A July 2025 judgment of the Audiencia Nacional reportedly found the difference in treatment unjustified for non-EU residents, which could allow claims for past years. The tax agency's own guidance had not changed at the time of writing. Ask your adviser whether a claim makes sense for you.
Rental income
If you let the property, you pay tax on the rent for the days it was let and imputed income for the rest of the year. EU/EEA residents can deduct costs linked to the letting, such as:
- IBI and rubbish tax, pro-rated to the letting period;
- community fees, insurance and utilities you pay;
- repairs and maintenance;
- mortgage interest;
- agency and management fees;
- depreciation of 3% a year on the building value (not the land).
Holiday lets also need a tourist licence from the region and, in many towns, registration with the new national rental register. Those rules differ by region and town.
Filing deadlines
An order published in June 2026 (Orden HAC/623/2026) changed the dates:
- Imputed income for 2025: file any time in 2026, by 31 December 2026.
- Imputed income for 2026 onwards: file between 1 April and 31 December of the following year. So the 2026 return opens on 1 April 2027.
- Rental income: since 2024, rent is grouped by year rather than by quarter. For returns with tax to pay, the deadline is now the first 20 days of April of the following year. Direct debit runs from 1 to 15 April. Separate returns for the second and third quarters of 2026 keep the old October date.
- Capital gains on a sale: within three months after the month-long window the buyer has to pay the 3% retention.
Check the current dates on the Agencia Tributaria's Form 210 page before filing, as they have changed twice in three years.
How to file Form 210
- Get your NIE and your valor catastral (from the IBI bill).
- Go to the Agencia Tributaria's online Modelo 210 form. It works without a digital certificate for simple returns.
- Enter the income type: code 02 for imputed income, 01 for rent.
- Pay by debit from a Spanish bank account, or print the form and pay at a Spanish bank.
- Keep copies. Late returns attract surcharges and interest.
Many owners appoint a fiscal representative or gestor, which is a good idea if you rent out. Non-residents outside the EU/EEA who let property may need to name a tax representative in some cases.
Selling as a non-resident
When you sell, the buyer holds back 3% of the price and pays it to the tax agency. You then file Form 210 on the gain at 19%. If 3% is more than your tax, you claim the difference back. See our guide to selling property in Spain and the overview of property taxes in Spain.
Before you buy
The valor catastral affects this tax and IBI, so it is worth knowing before you commit. If you'd like a second look at a property, enter the address or referencia catastral on our free property check and we'll get back to you by email.
Questions
Do I pay non-resident tax if I don't rent my Spanish property?
Yes. Spain taxes an imputed income of 1.1% or 2% of the valor catastral for the days the home was not let, at 19% or 24%. The bill is usually modest but it is due every year.
What is the non-resident tax rate for UK residents?
Since 1 January 2021, UK residents pay the general rate of 24% and, on the Agencia Tributaria's current position, cannot deduct expenses from rental income. Capital gains are taxed at 19% for all non-residents.
When is Modelo 210 due?
For imputed income, by 31 December of the following year (from the 2026 tax year the window opens on 1 April). For rental income, rules changed in 2026: annual returns are due in the first 20 days of April of the following year.
Can I file Modelo 210 myself?
Yes. The Agencia Tributaria has an online form that non-residents can use, and you can pay by debit from a Spanish account. Many owners use a fiscal representative or gestor instead.