Renting out your Spanish home but you don’t live there? Then you declare your rental income via the Modelo 210. Many owners don’t know that — until the Hacienda comes knocking.
The Modelo 210 is the return for the Impuesto sobre la Renta de no Residentes (IRNR) — income tax for non-residents. If you rent out a property in Spain as a non-resident, that rental income is taxable in Spain, and you declare it on this form.
This is separate from your return in your home country. A tax treaty usually prevents you from paying twice, but the obligation to file in Spain remains.
EU/EEA residents: 19% on the net rent — you can deduct costs such as IBI, community fees, insurance, mortgage interest, depreciation and management fees. The amount due can therefore be low or even nil.
Residents outside the EU: 24% on the gross rent, with no deductions.
Filing is periodic. Your gestor determines the correct deadline and calculates the deductions for your situation.
Failing to file, or filing late, leads to penalties and interest. And when you sell the property, an unsettled tax history can still come back to bite you.
The Hacienda also receives ever more data automatically — via banks, platforms and registers. “It’ll be fine” is no longer a strategy.
At Pulse Property we make sure your letting is tax-correct. We work with a gestor who files your Modelo 210 and optimises the deductions, and we deliver the figures and supporting documents neatly. You receive your statement every month; the tax side is simply in order.
Yes. The filing obligation applies to the income, not only above a certain profit. EU residents may deduct costs, so the amount due can be low or nil — but the return itself remains mandatory.
For periods without letting, non-residents owe a separate tax on notional own use (imputación de rentas). Your gestor includes both in the return.
No. The Modelo 210 is income tax. For long-term and seasonal letting under the LAU, the tourist obligations (VT licence, tourist tax) do not apply.
Send us your current setup or contract. We’ll check whether the contract type, the deposit and the tax are right, and where the risk sits — with no obligation.
This explanation is informational, not tax advice. For your specific situation we bring in a gestor.