If you own a property in Spain and earned rental income as a non-resident during 2025, this income is now declared annually, not quarterly. The deadline to declare rental income from 2025 was January 20, 2026. From 2027, a regulatory change will apply: rental income earned in 2026 must be declared by April 20, 2027. This guide explains what non-resident property owners need to know and how to avoid penalties.
Who Needs to File Modelo 210 for Rental Income?
Any non-resident who owns a property in Spain and earns rental income — whether from long-term tenants, short-term holiday lets, or platforms like Airbnb or Booking.com — is legally required to declare that income quarterly via Modelo 210.
This applies regardless of whether you are an EU citizen or not, and regardless of whether you paid tax on that income in your home country.
How Much Tax Will I Pay?
The tax rate depends on your country of residence:
- EU / EEA residents: 19% on net rental income (after allowable deductions)
- Non-EU residents: 24% on gross rental income (no deductions allowed)
What Can EU Residents Deduct?
If you are an EU or EEA resident, you can deduct expenses directly related to generating the rental income, including:
- Property management fees
- Repair and maintenance costs incurred during the rental period
- Mortgage interest (proportional to rental period)
- Community fees (comunidad) and IBI (local property tax), pro-rated
- Depreciation of furniture and appliances
Keep all invoices and receipts — the Agencia Tributaria may request supporting documentation.
Step-by-Step: What Information Do You Need to File?
To complete your Modelo 210, you will need:
- Your Spanish NIE number (Número de Identificación de Extranjero)
- The cadastral reference of your property (referencia catastral)
- Total gross rental income received between January and March
- Receipts for deductible expenses (EU residents only)
- Your bank account details (for payment or refund)
What If I Rented Through Airbnb or a Rental Platform?
Income from short-term holiday rentals is treated the same as traditional rental income for Modelo 210 purposes. Note that in addition to Modelo 210, rental platforms operating in Spain are now required to report income data directly to the Agencia Tributaria — meaning the tax authority already knows what you earned. Filing accurately and on time is more important than ever.
File Your Modelo 210 Online in Minutes
Taxadora handles Modelo 210 filings for non-resident property owners across Spain — fully online, reviewed by a qualified tax specialist, and submitted directly to the Agencia Tributaria on your behalf. The process takes less than five minutes to start.
This article is for informational purposes only. Tax rules may change; always consult a qualified advisor for your specific situation.
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