María
Lawyer · Estepona, Spain
- 184 cases handled
- 8+ years in practice
- Speaks: Spanish, English
- Law, University Granada
-
4.60(5 reviews)
Non-Resident Rental Income Tax in Spain
Lawyers and tax advisers who help owners living abroad declare the rental income of a Spanish property on the non-resident return.
About Non-Resident Rental Income Tax in Spain
An owner who lives outside Spain and rents out a property there is taxed in Spain on the rental income. This page covers non-resident rental income tax, tax on rental income for non-residents, Modelo 210 for rental income and the rental income tax return, including the IRNR (the non-resident income tax). It is for owners who let a home long term. English-speaking registered lawyers and tax advisers prepare and file the return.
What it is and what it is not
The tax is on income from renting. It is different from the yearly tax on owning a home that is not rented out, see non-resident property tax, from tax on holiday lets, see tourist rental income tax, and from tax on a sale, see capital gains tax.
What the filing involves
- collecting the rental contract and records of the income received;
- gathering receipts for the costs that can be deducted, where the owner's country of residence allows it;
- preparing and filing the return, and keeping the confirmation;
- an NIE for the owner, see NIE application.
Home-country tax on the same income may also apply, and tax paid in Spain can often be taken into account there. A fiscal representative or a lawyer with a power of attorney can act for the owner. Related: renting out your property and tax services.
Questions and answers
Do non-residents pay tax on rental income in Spain?
Yes, income from a Spanish property is taxable in Spain even when the owner lives abroad.
Can costs be deducted?
It depends on where the owner lives. Owners resident in the EU or EEA generally have wider deductions than others.
How often is the return filed?
Filing dates and frequency have changed over time, so a tax adviser confirms the current ones.
Is this the same as the tax on owning a property?
No. Owning a home that is not rented out is taxed separately.
Will I also be taxed at home?
Possibly. Double tax relief rules vary by country.
Spain Property Tax for Non-Residents
Open the full tool →Estimate the taxes a non-resident pays on a Spanish home — when buying it, every year while owning it, and when selling it.
How it works
Using the calculator
- Choose what you want to work out: buying, owning or selling.
- Pick the region the home is in and where you are tax resident — the EU/EEA or elsewhere (the UK, the US …).
- Enter the figures the form asks for: the price; or the cadastral value from the IBI bill; or the sale and purchase prices and the land value.
Each tax and cost appears on its own line with how it is worked out, and the total below. The figures update as you type.
Buying
A resale home pays the transfer tax (ITP) of the region it is in — from 6% in Madrid and Navarre to 10% and more in Catalonia, with progressive scales in several regions — on the higher of the price and the Catastro's reference value. A new home bought from the developer pays VAT at 10% (IGIC at 7% in the Canary Islands) plus the region's stamp duty (AJD). Add the notary, the land registry, a gestoría and your lawyer: in total, plan for about 10–15% on top of the price. You need an NIE to buy, and if the seller is not resident in Spain you must withhold 3% of the price for the tax office.
Owning
Every year a non-resident owner files Modelo 210. An empty or holiday home is taxed on an imputed income of 1.1% or 2% of its cadastral value, at 19% for residents of the EU and EEA and 24% for everyone else. Rent is taxed at the same rates; only EU and EEA residents may deduct expenses, a point the Supreme Court is now reviewing for owners from outside the EU. The town hall charges IBI, 0.4% to 1.1% of the cadastral value.
Selling
A non-resident pays 19% on the gain — the sale price less the purchase price, its costs and improvements. The buyer withholds 3% of the price and pays it to the tax office; you then file Modelo 210 within about four months to pay the rest or claim the difference back. The town hall's plusvalía municipal taxes the rise in the value of the land; the calculator shows the most it can be.
Several rules are changing: a decree of October 2026 (not yet confirmed by Parliament) brings new plusvalía coefficients from December 2026 and a new imputed-income scale from 2027. A lawyer or tax adviser checks the figures for your property before you sign or file.
1Your details
On the yearly IBI bill (valor catastral)
EU/EEA residents only
2Your result
| Tax on the home's imputed income1.1% of the cadastral value for the days not let × 24% | €213 |
| Tax on the rentRent × 24% — no expenses deducted outside the EU/EEA | €2,880 |
| IBI (local property tax)Set by the town hall: 0.4%–1.1% of the cadastral value (up to 1.3% in some towns). Paid separately. | €480–€1,320 |
| Non-resident income tax for the year (Modelo 210) | €3,093 |
- For 2026, the return on the imputed income is filed between 1 April and 31 December 2027.
- Rent is declared once a year: the 2026 rent between 1 and 20 April 2027.
- Courts have accepted expenses for non-EU owners; the Supreme Court has not ruled yet — ask a lawyer before filing.
- The 1.1% rate needs the town's cadastral values to have been revised; check the rule for your year with an adviser.
An estimate for planning, not legal or tax advice. Figures checked 26 Oct 2026. Sources: ITP and AJD law (TRLITPAJD), Regional taxes 2025–2026 — Ministry of Finance, Non-residents' income tax (TRLIRNR), Local taxes — IBI and plusvalía (TRLRHL), AEAT — the buyer's 3% withholding.
Ask a lawyer about your case2 lawyers who provide Non-Resident Rental Income Tax in Spain
Sorted by experience in this service. Write to any of them — the reply comes from the lawyer, without obligation.
-
-
Ramon
Lawyer · Almeria, Spain
- 13+ years in practice
- Speaks: English, Spanish
- Law, Almeria University
Contact form · a chat with a lawyer
Talk to a lawyer about Non-Resident Rental Income Tax
2 registered lawyers provide this service in Spain. Describe your situation in a short chat — what happened, where, and how to reach you. Your enquiry is reviewed and passed to a lawyer who handles exactly this kind of case, with no obligation.
We are not just a place to list a profile: we work with every lawyer individually. Each one is registered with a bar association, and their experience, languages and client reviews are shown openly on their card.
Enquiries are answered by lawyers of AdvocateAbroad. This site provides legal information, not legal advice.
- Clausula Suelo (Mortgage Floor Clause Claim)
- Co-ownership Disputes & Termination
- Tenant & Squatter Eviction
- NRA Registration Number
- Renting Out Your Property
- Lease & Rental Contract Review and Drafting
- Property Purchase
- Property Rights & Disputes
- Property Sale
- Property Title Transfer
- Reclaim 3% Withholding on Property Sale
- Rental Deposit Recovery
- Renting a Home Abroad
- Landlord & Tenant Disputes
- Timeshare Disputes & Claims
- Tourist Rental License & Registration
- Off-Plan Property Claim
What our clients say about our service in Spain
-
The lawyer helped me a great deal, and I am very thankful.
— Siamak26 Feb 2022Non-Resident Rental Income Tax, Portugal -
After my first communication with the lawyer, I was confident that he would be an ideal agent to represent my tax and accounting needs here in Portugal. What I like most about him, and what really stands out, is his listening: he put me first as a person and not just an accounting book. He comes across as very knowledgeable and professionally attentive, getting things sorted without an ulterior motive, and his English is perfect. What more would one need?
— Ricardo22 Apr 2020Non-Resident Rental Income Tax, Portugal -
I am more than happy with the service the accountant gave me. He was prompt, responsive and helpful, and I am very grateful to him. I would certainly use his accountancy services again, and his English was perfect. Thank you!
— Jacqueline08 Jan 2019Non-Resident Rental Income Tax -
My experience overall was positive, and yes, it was good value for the money. I think the lawyer is very knowledgeable and professional, able not just to grasp the situation but also to propose different approaches and tailor-made solutions for unusual, non-standard cases, as mine was. I am glad and thankful to have worked with her, and I wish her all the best for the future.
— Maya31 Jul 2017Non-Resident Rental Income Tax -
The lawyer was very kind, patient and helpful. Before we had even agreed to work together, he took a lot of time to explain the situation to me. One suggestion for improvement: it would be good to add web links explaining Portuguese law and other useful information for customers.
— Siamak10 Dec 2019Non-Resident Rental Income Tax, Portugal -
The lawyer was so amazingly helpful, assisting me remotely while I was in Haiti and in person when I visited Spain. She has a fantastic personal manner and is super approachable, her English is flawless, and I would 100% use her again for future legal advice in Spain.
— Matt11 Sep 2026 -
He was very responsive and went through the details in depth.
— Jiby24 Mar 2026 -
Outstanding service and a very responsive lawyer.
— Emmanouil01 Oct 2025 -
We had a very good collaboration. The lawyer was very supportive and told me each time a step of the process was completed. Her English is very good, so I could communicate with her very well. I would recommend her at any time.
— Albu30 Sep 2023 -
I only wanted advice from a Spanish legal expert who knows Spanish law on selling property in Spain, where I was a part owner, and on applying for an NIF. The lawyer gave that advice fluently in English, on time and in a professional manner. The advice was accurate and I could not have asked for anything more. She is a true professional in every sense, and I hope she keeps giving expert advice to all the clients she meets through this service.
— Cesar16 Jun 2023 -
I cannot thank this lawyer enough and am so grateful I found her. She answered my emails extremely quickly and dealt sympathetically with all my concerns in a highly stressful situation. I feel she was excellent value for money, and she handled a complex issue in a calm and professional way that reassured me. When something was unclear she took the time to explain it, patiently and clearly, and recommended the most appropriate course of action. I would not hesitate to recommend her.
— Alex21 Apr 2023 -
The service was very helpful and simple to use. What removed my fear of hiring a legal service was how open, transparent and fairly priced it was, and I would recommend it.
— Derry02 Nov 2022