🏠 Non-Resident Property Owner Tax Checklist (Modelo 210)

If you are a non-resident in Spain but own property here (whether for personal use or rental), you are liable for the Non-Resident Income Tax (IRNR), filed via Modelo 210. This tax covers the income or imputed income your property generates.

If you’re unsure where to begin, check out our comprehensive tax obligation strategy. Taxes in Spain Guide 2026.

That is a critical point to address! The Modelo 210 obligation for property owners who are not tax residents in Spain is perhaps the most commonly misunderstood tax requirement, and failure to file frequently results in fines.

The key takeaway is that an unused second home in Spain is not tax-exempt; it generates Imputed Income that must be declared annually.

Here is the checklist for Non-Resident Rental Property Owners, focusing on the Modelo 210 and the severe consequences of non-compliance.

🔑 Phase 1: Determining the Type of Income

Your tax obligations depend on how you use the property during the year. The entire year must be covered by a declaration.

Property Status	Income Type	Form / Frequency
1. Personal Use / Vacant	Imputed Income (Renta Imputada)	Annual filing (The deadline is December 31st of the year following the tax year, e.g., you file for 2025 by 12/31/2026).
2. Rented Out	Rental Income (Rendimientos del Alquiler)	Quarterly filing (The first 20 days of April, July, October, and January).
3. Sold	Capital Gain (Ganancia Patrimonial)	Within 4 months of the property sale date.
4. Mixed Use	Both Imputed and Rental Income	You must file quarterly for the rental periods and a separate annual filing for the days the property was vacant/used personally.

💰 Phase 2: Calculating the Tax Due (Modelo 210)

The calculation methods and tax rates depend on your country of residence and the status of the property.

A. Imputed Income (When Not Rented)

This is a notional income based on the value of the property, not actual rent received.

Calculation Step	Rule	Applicable Rate
1. Base Calculation	Apply a percentage to the property’s Catastral Value (found on your IBI receipt).	1.1% if the Catastral Value has been revised in the last 10 years, or 2% otherwise.
2. Tax Rate (Non-EU)	The resulting amount is taxed at a flat rate of 24% (for residents outside the EU/EEA).	Tax Rate: 24%
3. Tax Rate (EU/EEA)	The resulting amount is taxed at a flat rate of 19% (for residents of the EU, Iceland, or Norway).	Tax Rate: 19%

Example: Property with a Catastral Value of €150,000 (revised in the last 10 years). Imputed Income is: €150,000 * 1.1% = €1,650. Tax for a non-EU resident: €1,650 * 24\% = €396 due annually.

B. Rental Income

Calculation Step	Rule	Key Difference (Deductions)
1. Gross Income	Total rent collected in the quarter.	NO DEDUCTIONS are allowed for non-EU/EEA residents (e.g., mortgage interest, IBI, repairs).
2. Net Income	DEDUCTIONS ARE ALLOWED for EU/EEA residents. Deductible expenses include IBI, community fees, property management, repairs, and amortization.	This is a major advantage for EU/EEA non-residents.
3. Tax Rate	Taxed at the rate of 19% (EU/EEA) or 24% (Non-EU/EEA) on the net/gross income.

🛑 Phase 3: Penalties and Other Obligations

Failing to declare Imputed Income or Rental Income is easily detectable by the AEAT and can lead to severe sanctions.

Obligation / Risk	Penalty Implication	Action to Mitigate Risk
Non-Filing (Modelo 210)	The AEAT can assess the tax owed for the previous four years, plus interest and fines ranging from 50% to 100% of the unpaid tax amount.	File voluntarily (out of deadline). The penalty is significantly reduced (e.g., 1% + 1% per month late) compared to being caught in an audit.
Local Property Tax	IBI (Impuesto sobre Bienes Inmuebles) is an annual municipal tax.	Mandatory. Must be paid to the local Town Hall (Ayuntamiento), usually via direct debit, or you face municipal surcharges.
Sale of Property	3% Retention: When a non-resident sells a property, the buyer must legally withhold 3% of the sale price and pay it to the AEAT via Modelo 211.	This is a pre-payment toward the seller’s final Capital Gains Tax (Modelo 210). The seller must file to claim a refund if the final tax owed is less than the 3%.