What's in this guide
- What Modelo 210 actually is
- Who must file — six common cases
- The two types of income
- Tax rates and deductions
- Filing deadlines and frequency
- How to calculate deemed rental income
- How to calculate actual rental income
- How to file Modelo 210 step-by-step
- Six mistakes that cost expats money
- Penalties for non-filing and late returns
- How insurance fits in — and why it matters
- Frequently asked questions
1. What Modelo 210 actually is
Modelo 210 is the Spanish tax return for the Impuesto sobre la Renta de no Residentes (IRNR) — Non-Resident Income Tax — filed with the Agencia Tributaria (AEAT). For most expats the form has one purpose: declaring income from Spanish property. That splits into two flavours — money you actually receive in rent, and the notional rent Spain charges you on a property you keep empty. Both go on Modelo 210, with different codes, deadlines and calculation bases.
The legal basis is the Texto Refundido de la Ley del IRNR (R.D.Leg. 5/2004) — consolidated text on the BOE. AEAT's non-resident portal is at sede.agenciatributaria.gob.es.
Modelo 210 at a glance
Who Must File
Any non-resident who owns Spanish property — even if it sits empty all year. Joint owners each file separately for their share.
Two Types of Income
Deemed (imputed) rental income when the property is empty, plus actual rental income when it is let. Let part-year and you owe both, pro-rated.
Tax Rates
19% for EU/EEA residents (incl. Norway, Iceland). 24% for everyone else — UK (post-Brexit), US, Australia, Canada, Switzerland. Flat rate.
Filing Deadlines
Deemed income: annual, by 31 December of the year after the tax year. Actual rental: quarterly (20 Apr / Jul / Oct / Jan) or aggregated annually by 20 January.
Spanish Bank Account
A Spanish current account is needed for direct debit — the most reliable payment route. SEPA transfers from abroad work but require a digital certificate.
Penalties for Non-Filing
Voluntary late: 5–20% surcharge plus interest. AEAT-initiated: 50–150% fine. Four-year statute of limitations — they can always claim the last four years.
2. Who must file — typical expat situations
If you are not tax resident in Spain (less than 183 days a year, centre of economic interest elsewhere, spouse and children not in Spain) and you own or part-own a Spanish property in your own name, you owe Modelo 210. The form does not care whether you visit or earn rent — it cares whether your name is on the escritura. The eight situations below cover most enquiries:
You almost certainly owe Modelo 210 if you are…
- A UK second-home owner with a flat in Mallorca, Alicante or the Costa Blanca — post-Brexit you pay the 24% non-EU rate with no expense deductions.
- A US citizen who bought in Madrid, Barcelona or Marbella — file Modelo 210 in Spain first, then credit it against US tax on Form 1116.
- An Irish holiday-let owner in Nerja, Estepona or Benidorm — EU resident, 19% rate and full expense deductions.
- A French villa owner in Catalonia or the Costa Brava — 19% rate and full deductions, credited against French impôt sur le revenu.
- A Dutch retiree (non-resident) with a place in Calpe or Javea but less than 183 days a year in Spain — file in Spain for the property, Dutch return picks up the rest.
- A German let owner in the Balearics or Costa del Sol renting through Airbnb or Booking — 19% on net rent, regional tourist licence required.
- A regular swimmer at Costa del Sol — the British or Swiss couple with a winter-sun place in Fuengirola, Mijas or Estepona. Empty most of the year, but annual deemed income is still owed.
- A Costa Brava landlord living in Belgium and letting in Begur, Cadaqués or Roses for the summer — quarterly Modelo 210 for the let months plus annual deemed income for the rest.
The theme: ownership creates the duty, not occupation. The only legal exits are to sell, or to become a Spanish tax resident — which brings its own (heavier) return, the Modelo 100 / IRPF.
3. The two types of income on Modelo 210
Same form, same property, same owner — but two completely different tax events.
Deemed (imputed) rental income — renta imputada
If your property is not let for part or all of the year, Spain assumes a notional rent anyway. It's calculated as a percentage of the valor catastral (cadastral value) shown on your IBI bill: 1.1% if your municipality's cadastral values have been revised within the last ten years, otherwise 2%. Look up your valor catastral at sedecatastro.gob.es. Because cadastral values are well below market value, deemed tax is rarely more than €200–€600 per year for a typical second home.
Actual rental income — rendimientos del capital inmobiliario
Real rent — long lets, summer lets, holiday lets, room rentals — is taxed separately. EU/EEA residents deduct legitimate expenses (mortgage interest, community fees, IBI, insurance, agent commission, repairs, depreciation, supplies) pro-rated to the rental period. Non-EU residents (UK, US, etc.) cannot deduct — they pay tax on the gross rent.
4. Tax rates and deductions — 2026
| Country of tax residence | Rate | Can deduct expenses? | Typical owners |
|---|---|---|---|
| EU member state (e.g. Ireland, France, Germany, Netherlands, Belgium, Italy) | 19% | Yes — all legitimate property expenses, pro-rated | Irish, French, German, Dutch, Belgian owners |
| EEA (Norway, Iceland, Liechtenstein) with tax info exchange | 19% | Yes — same as EU | Norwegian, Icelandic owners |
| United Kingdom (post-Brexit, 2021 onwards) | 24% | No — gross rent taxed | British second-home and holiday-let owners |
| United States, Canada, Australia, Switzerland | 24% | No | American, Canadian, Australian, Swiss owners |
| Other (Russia, China, UAE, India, etc.) | 24% | No | Anyone outside the EU/EEA |
Joint owners file separately. A married British couple who jointly own a flat in Estepona file two Modelo 210 returns, each declaring 50% of the deemed or actual income and 50% of deductible expenses where applicable. This quirk catches almost everyone first time.
5. Deadlines and filing frequency
Deemed rental income (empty property)
Filed annually, by 31 December of the year following the tax year. The 2025 deemed return is due by 31 December 2026. Most expats file in October or November once the IBI bill is in hand.
Actual rental income (let property)
Filed quarterly, within the first 20 days after each quarter end:
- Q1 (Jan–Mar): by 20 April
- Q2 (Apr–Jun): by 20 July
- Q3 (Jul–Sep): by 20 October
- Q4 (Oct–Dec): by 20 January the following year
From 2024 onwards, AEAT allows an optional annual aggregated return for rental income from the same tenant, filed 1–20 January. Holiday-let landlords with multiple guests typically still file quarterly.
6. How to calculate deemed rental income
Three numbers, all on your IBI receipt: valor catastral, the applicable percentage (1.1% if revised in the last ten years, otherwise 2%), and days of ownership not let.
Example A — UK couple, never let. Cadastral value €120,000, revised 2018, empty all year. Deemed income = €120,000 × 1.1% = €1,320. UK non-EU rate 24%. Tax = €316.80. Split 50/50 between joint owners: €158.40 each on separate Modelo 210s.
Example B — Irish couple, same property. Same €1,320 deemed income, EU rate 19%. Tax = €250.80.
7. How to calculate actual rental income
Start with gross rent received in the quarter. EU/EEA residents deduct allowable expenses pro-rated to the rental days; non-EU residents pay tax on the gross.
Allowable expenses (EU/EEA only): mortgage interest, IBI, community fees, insurance premiums, agent commission, repairs, supplies, local rubbish tax (basura), legal fees, and 3% annual depreciation on the construction value.
Example C — Dutch landlord. 90 days let in Q3, €6,000 rent, €4,800 annual expenses. Pro-rated expenses €4,800 × 90/365 = €1,183. Net rent €4,817 × 19% = €915.23.
Example D — British landlord, same scenario. Gross €6,000 × 24% = €1,440. The Brexit effect: the British landlord pays €525 more on the same property.
8. How to file Modelo 210 — step by step
Option 1 — Use a gestor or fiscal adviser
Cheapest and most reliable for most expats. A gestor typically charges €60–€120 per deemed-income return, €100–€180 per quarterly rental return. They handle the portal, form, direct debit and supporting calculations.
Option 2 — File yourself with a digital certificate
You need: an NIE; a digital certificate (FNMT or Cl@ve PIN) — free but requires in-person verification; and a Spanish bank account for direct debit (or an NRC reference from any SEPA bank). Then go to the AEAT non-residents portal (sede.agenciatributaria.gob.es), select Modelo 210, choose the income-type code (02 actual rental, 01 deemed) and complete the form. The system calculates the tax; you submit, generate the NRC and pay.
Option 3 — Paper filing
Still technically allowed, almost never used. The form is downloaded, completed offline and presented at a Spanish bank that handles AEAT collections. Slow and error-prone.
Protect the property your tax return is paying for.
Modelo 210 keeps you on the right side of AEAT. Holiday home or main residence insurance keeps you on the right side of a burst pipe in February. We arrange both in English, in minutes.
Home Insurance Quote Holiday Home Insurance9. Six mistakes that cost expats money
From years of conversations with British, Irish, American and northern-European clients, these errors come up over and over.
1. "I don't rent it out, so I don't owe anything."
The single most common misconception. Spain's renta imputada charges you a notional annual rent because you own the place. Empty all year still means a Modelo 210 by 31 December the following year. We've seen British owners discover this only on selling, after a decade of unfiled returns.
2. Not declaring rental income because "it's only a few weeks a summer".
If you take money for someone to stay in your Spanish property — Airbnb, Booking, a local agent, a friend-of-a-friend — that is taxable rental income. Airbnb and Booking now share host data with AEAT under the EU's DAC7 directive. Hiding it is no longer realistic.
3. Using the wrong currency conversion for rental income.
Rent in GBP, USD or any non-euro currency must be converted using the ECB reference rate on the date the rent is received — not when it lands in your home account, and not the rate at quarter-end. Even small errors trigger AEAT reconciliation requests.
4. Missing the quarterly deadline because you "let it out for a week".
A single week of paid rent triggers a quarterly Modelo 210 with a 20-day filing window. €600 for a friend's stay in August and no return by 20 October puts you in late-filing territory with surcharges and interest.
5. No Spanish bank account — relying on a foreign card.
AEAT's direct debit only works from a Spanish IBAN. Without one you rely on NRC payment references and SEPA transfers — workable but fiddly. Open a non-resident account when you buy the property; the annual fee is trivial against the convenience.
6. Not filing for years and only finding out at sale.
On sale, the buyer's notary withholds 3% of the sale price under the IRNR retención. To settle CGT and reclaim any excess you file a final Modelo 210 — at which point AEAT compares your filing history against ownership and asks where the previous returns are. Voluntary disclosure now is dramatically cheaper than forced regularisation later.
10. Penalties for non-filing and late returns
AEAT applies a sliding scale depending on whether you come forward voluntarily or get caught first.
Voluntary late filing (you file before AEAT chases)
- Up to 3 months late: 5% surcharge, no interest
- 3–6 months: 10%
- 6–12 months: 15%
- Over 12 months: 20% plus late-payment interest
AEAT-initiated regularisation (they spotted you first)
- Minor fault: 50% of unpaid tax
- Serious: 100%
- Very serious (concealment): up to 150%
Statute of limitations
Four years, counted from the day after each year's filing deadline. In 2026, AEAT can still claim Modelo 210 for tax years 2021–2024.
11. How insurance fits in — and why it matters
The tax return is what you owe the state; the insurance is what protects the asset that creates the tax obligation. There are two direct overlaps.
Insurance premiums are deductible (EU/EEA landlords)
If you let the property and are EU/EEA tax resident, annual building, contents and public liability premiums are allowable expenses against rental income on Modelo 210. Keep the schedule and the receipt; your gestor will ask for both.
Holiday home insurance is non-negotiable for unattended properties
An empty property is a risky one: burst pipes in February, leaks from upstairs in November, summer storm surges. Standard home insurance often excludes claims if the property is unoccupied for more than 30 or 60 consecutive days — which is exactly the second-home profile. Holiday home insurance is written for this, with 90–180 day unoccupancy windows and rental cover bolted on.
Holiday-let insurance matters more than ever under DAC7
Once you let, your insurer needs to know — letting without disclosure usually voids the policy. AEAT now knows about your letting income via DAC7 platform data-sharing. Insure correctly, file correctly, sleep better.
Holiday home or main home — get covered in English, today.
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Holiday Home Quote Main Home QuoteRelated guides and official sources
Internal — keep reading
Official sources
Frequently asked questions
Do I have to file Modelo 210 if I never rent out my Spanish property?
What's the difference between deemed and actual rental income on Modelo 210?
What rate do non-residents pay on Spanish property income?
When is Modelo 210 due?
Do I need a Spanish bank account to file Modelo 210?
What happens if I never filed Modelo 210 and have owned my Spanish home for years?
Insure the property. We'll keep it simple.
247 Expat Insurance arranges home and holiday home cover for non-resident owners across mainland Spain and the islands. DGSFP-registered, English-speaking, independent — quote in two minutes.
Get a Quote Talk to a PersonThis guide is general information based on Spanish IRNR law as at June 2026. It is not personal tax advice. Your circumstances may produce a different answer — always consult a registered gestor, fiscal adviser or asesor fiscal before filing. 247 Expat Insurance is registered with the DGSFP under Spain's insurance distribution framework; we are insurance specialists, not tax advisers.