Modelo 210 calculator
Estimate the Spanish non-resident income tax (IRNR) on a property in Spain for 2026: on the rent you received, and on the days it stood empty. It follows the rules in force on 9 November 2026 and shows where your case still depends on a decision that is pending.
The year the revised values (ponencia de valores) took effect in the municipality. The Catastro's website or your town hall can tell you. It only matters for the days the property is empty.
- Rent received
- €10,800.00
- Interest and repairs
- − €3,000.00
- IBI, community, insurance, fees and utilities
- − €2,454.00
- Building amortization (3%)
- − €2,700.00
- Furniture amortization (10%)
- − €500.00
- Taxable income, your 100.0% share
- €2,146.00
- Rent with tax to pay: 1 to 20 April 2027.
An estimate under the rules in force on 9 November 2026 for tax year 2026, not tax advice. It assumes one property, Spanish domestic rates and no tax withheld by the tenant. Check your own case with the Agencia Tributaria.
How to use it
- 1Choose where you are tax resident. It sets the rate, 19% or 24%, and whether you can deduct expenses.
- 2Enter the rent you received in 2026, the days the property was let and your share. If you live in the EU or the EEA, add the year's expenses.
- 3Read the tax on the rent and on the days the property was empty, and the deadline for each Modelo 210.
How to use the result
19% or 24%: what sets the rate
Your country of tax residence, not your nationality. Residents of another EU state, Iceland, Norway or Liechtenstein pay 19% and are taxed on rent minus expenses. Everyone else, including UK residents since Brexit, pays 24% on the gross rent. The 19% rate and the expenses need a tax residence certificate from your country.
Which expenses you can deduct
For EU and EEA residents: mortgage interest, repairs and upkeep, IBI and local fees, community fees, insurance, agency and management fees, legal costs and utilities you pay. Also 3% a year of the building, on the higher of its purchase cost or its cadastral value without the land, and 10% a year of furniture let with the flat. Interest plus repairs cannot exceed the rent; the rest carries forward 4 years.
When the property is empty
A property in Spain that is not let and not your main home is taxed on imputed income: 2% of its cadastral value, or 1.1% if the municipality's values were revised recently, pro rata for the days it was empty. No expenses can be deducted, and the rate is the same 19% or 24%. Year-long costs for those days are not deductible either, even if the flat was advertised.
One return per property and per owner
Each owner files their own Modelo 210 for their share, for each property. Rent from several tenants of the same property can go on one annual return. A negative result is filed at zero and is never refunded.
New deadlines for 2026
Order HAC/623/2026 moved the dates. For 2026 rent with tax to pay, you file from 1 to 20 April 2027. A zero return is filed from 1 to 20 January 2027, and the empty days from 1 April to 31 December 2027.
What this calculator leaves out
Tax treaties, which give Spain the right to tax the rent with no cap, so relief is claimed in your country. Tenants that are companies, which withhold the tax. Tourist lets with hotel-type services, which can be a business. And the court case on whether non-EU owners may deduct expenses.
Official sources
Rules checked against these sources on November 9, 2026.
- Texto refundido de la Ley del IRNR (RDLeg 5/2004), arts. 13, 24, 25, 27 y 31
- Ley 35/2006 del IRPF, arts. 23 y 85
- Reglamento del IRPF (RD 439/2007), arts. 13 y 14
- Orden HAC/623/2026: plazos de presentación del Modelo 210
- Agencia Tributaria: tipos de gravamen del IRNR
- Agencia Tributaria: novedades del Real Decreto-ley 29/2026
Guides and workflows for the result
Use the calculation as a starting point, then examine the assumptions and carry the result into the matching PropFlow workflow.
Questions
- Do I have to file a Modelo 210 if my property in Spain is empty?
- Yes, if it is an urban property you own as a non-resident and it was not let. You declare imputed income of 1.1% or 2% of the cadastral value for the days it was empty, taxed at 19% or 24%. For 2026 you file between 1 April and 31 December 2027.
- Can a UK resident deduct expenses from Spanish rental income?
- Not under current law. Since Brexit, UK residents pay 24% on the gross rent with no deductions. Spain's Supreme Court has agreed to hear a case on whether this breaches the free movement of capital, so it may change; until it rules, the gross rent is what is taxed.
- What if my expenses are higher than the rent?
- You file the Modelo 210 at zero. A loss is not refunded or set against other income. Interest and repairs above the rent can be carried forward and deducted over the next 4 years.
- My tenant is a company. Do I still file?
- A Spanish company or business tenant must withhold 19% or 24% of the gross rent and pay it to the tax office, so income with tax withheld usually needs no return of your own. If you live in the EU or the EEA and have deductible expenses, you can file a Modelo 210 to claim back the difference.
- Does the tax treaty with my country lower the rate?
- Usually not. Tax treaties let Spain tax rent from property in Spain without a limit, so the 19% or 24% rate applies. Relief from double taxation is claimed in your country of residence.
- Can I use the 50% or 60% reduction for long-term rentals?
- No. The reductions for renting out a home belong to the income tax for residents (IRPF). Non-resident tax allows EU and EEA residents to deduct expenses, but not those reductions.