Non-resident tax
TL;DR
- Non-residents who own property or earn income in Spain pay Non-Resident Income Tax (IRNR) through form Modelo 210.
- The rate is 19% for residents of the EU, Iceland and Norway (and Liechtenstein since 11 July 2021) and 24% for everyone else — including the UK since Brexit.
- An empty, non-rented property still generates tax: "imputed income" of 1.1% or 2% of the cadastral value, taxed every single year.
- Orden HAC/623/2026 moved the deadlines: from the 2026 tax year, imputed-income returns are filed 1 April – 31 December of the following year.
- Rental income is now declared annually, not quarterly — in the first 20 days of January (of April from the 2026 tax year).
Facts verified 10 August 2026 against the Agencia Tributaria (sede.agenciatributaria.gob.es) and the BOE. This is not tax advice.
If you own a Spanish property or receive Spanish income without living in Spain, you are taxed under the Impuesto sobre la Renta de no Residentes (IRNR), and the form that carries almost all of it is Modelo 210. It is the tax non-residents most often discover years late, when a notary surfaces the arrears at the moment they sell. This page — part of our guide to taxes in Spain — covers who files, at which rate, and the filing calendar that changed in June 2026.
Updated 10 August 2026
Key facts
| Tax | IRNR — Impuesto sobre la Renta de no Residentes |
|---|---|
| Form | Modelo 210 |
| Rate — EU, Iceland, Norway, Liechtenstein | 19% |
| Rate — all other countries, incl. the UK | 24%, on gross income, no expense deductions |
| Empty property | Taxed on imputed income: 1.1% or 2% of cadastral value |
| Imputed income, tax year 2026 onwards | Filed 1 April – 31 December of the following year (Orden HAC/623/2026) |
| Rental income, tax year 2024 onwards | One annual return instead of quarterly returns |
Who has to file Modelo 210
You file Modelo 210 if you are not a Spanish tax resident and you have Spanish-source income — most commonly one of these three situations:
- You own a property in Spain and do not rent it out. You still owe tax on a notional "imputed income" (more below). This is the case most owners miss.
- You rent out a Spanish property. The rent is Spanish-source income taxed through Modelo 210.
- You receive other Spanish-source income without a permanent establishment — certain interest, dividends or fees.
Residency is the switch. Once you become a Spanish tax resident, IRNR stops applying and you move into the resident system — including, if you hold assets abroad, declaring foreign assets with Modelo 720.
The two rates: 19% or 24%
The IRNR rate depends on where you are tax resident, not on your passport:
- 19% — residents of an EU member state, Iceland and Norway, and, since 11 July 2021, Liechtenstein. These taxpayers may also deduct expenses connected with the income (for rentals: repairs, insurance, community fees, mortgage interest and so on), under the same rules as residents.
- 24% — residents of every other country. The United Kingdom sits here since Brexit: UK residents pay 24%, and they pay it on gross income, with no expense deductions. A UK landlord who collects €12,000 in rent and spends €4,000 running the flat is taxed on the full €12,000.
That double hit — higher rate, no deductions — cannot be contracted around. Whether the same income is also taxed in the UK is a separate question, governed by the UK–Spain double taxation convention.
The empty-flat tax: imputed income
This is the rule that catches the most people: a Spanish property owes tax even when it produces no income at all. For any urban property that is not your habitual residence and is not rented out, Spanish law imputes a notional income to you:
- 2% of the cadastral value — the general case; or
- 1.1% of the cadastral value — if the cadastral value has been revised in the last ten tax periods (or the property has no cadastral value yet).
The cadastral value (valor catastral) appears on your IBI (local property tax) receipt and is normally far below market value. The imputed income accrues on 31 December each year and is then taxed at your IRNR rate — 19% or 24%. There is no minimum threshold: ownership alone triggers the tax, prorated for part-year or shared ownership.
The deadlines changed in June 2026
Most guides in the search results still describe the old calendar. Orden HAC/623/2026, de 12 de junio (published in the BOE on 23 June 2026) rewrote the Modelo 210 deadlines, and the Agencia Tributaria has confirmed the new windows:
| Income | Tax year (devengo) | Filing window |
|---|---|---|
| Imputed income (empty property) | up to and including 2025 | The whole following calendar year (1 Jan – 31 Dec) |
| Imputed income (empty property) | 2026 onwards | 1 April – 31 December of the following year — first filings from 1 April 2027 |
| Rental income | 2024 and 2025 | One annual return, first 20 calendar days of January of the following year |
| Rental income | 2026 onwards | One annual return, first 20 calendar days of April of the following year |
Two changes sit behind the table: quarterly grouping for rental income was replaced by a single annual return from the 2024 tax year, and from the 2026 tax year both windows shift towards April (from 2027 the rental return also gains an expenses annex with per-property "days rented" and "ownership %" fields). If a guide tells you to file quarterly, it predates the Orden.
⚠ Scams and bad advice to avoid
- "The flat is empty, so there is nothing to declare." False — imputed income exists precisely for empty properties. Years of unfiled Modelo 210 typically surface, with interest, when you sell.
- "We can get you the 19% EU rate." The rate follows your country of tax residence by law. No agent can file a UK resident at 19%.
- "Urgent! Your quarterly deadline is this week." Quarterly filing for rentals ended with the 2024 tax year. Pressure built on the old calendar is a sales tactic, not a legal deadline.
FAQ
Do I have to file Modelo 210 if my Spanish flat is empty and earns nothing?
Yes. Spanish law imputes a notional income of 1.1% or 2% of the cadastral value to any urban property that is not rented out and is not your habitual residence, and taxes it at 19% or 24% every year you own it.
What rate do UK residents pay after Brexit?
24%, on gross income, with no expense deductions. The 19% rate with deductions is reserved for residents of the EU, Iceland, Norway and Liechtenstein.
When do I file Modelo 210 for imputed income?
For the 2025 tax year: any time during 2026. From the 2026 tax year onwards, the window is 1 April to 31 December of the following year under Orden HAC/623/2026 — so 2026 income is filed between 1 April and 31 December 2027.
Is rental income still declared quarterly?
No. From the 2024 tax year, rental income is grouped into one annual return, filed in the first 20 calendar days of January — moving to the first 20 calendar days of April from the 2026 tax year.
Sources:
Agencia Tributaria — IRNR, "Renta imputada de inmuebles urbanos" and the informational notes on the Modelo 210 filing-deadline changes; Orden HAC/623/2026, de 12 de junio (BOE 23 June 2026). Retrieved 10 August 2026.
Reviewed by the Happy Residence S.L. team. Every figure on this page is checked against the official source on the date shown above.
This is not tax advice. For a binding answer on your case, consult the Agencia Tributaria or a qualified tax adviser.
We are an administrative assistance service, not a public administration.