Modelo 210 Guide
Modelo 210 for Rental Income: How Non-Residents Are Taxed on Spanish Rental Property
Renting out a property in Spain? Here's how non-residents declare rental income in Modelo 210 — with deadlines from 2026, EU/EEA expense deductions, Modelo 238 and a worked example.
Do you need to file Modelo 210?
Modelo 210 Rental Income — The Short Answer
If you rent out a property in Spain as a non-resident, you must declare the rental income in Spain via Modelo 210, the non-resident tax return under the Impuesto sobre la Renta de no Residentes (IRNR). Since tax year 2024, rental income can, under certain conditions, be declared on an annual grouped basis; alternatively, a separate declaration per period remains possible. What determines your tax burden: whether you are tax-resident in the EU/EEA or in a third country.
What Is Taxed?
You are taxed on actual rental income — not on notional income as with own-use properties. However, the taxable base differs significantly depending on the owner's tax residence:
| Tax residence | Taxable base |
|---|---|
| EU / EEA | Net rental income — income minus deductible expenses (e.g. repairs, interest, property management, proportional depreciation) |
| Third countries (UK, Switzerland, USA etc.) | Gross rental income — no expense deduction possible |
This difference is significant: EU-resident owners can deduct actual costs and often pay considerably less tax than third-country residents with identical income.
Tax Rates
| Tax residence | Tax rate |
|---|---|
| EU / EEA (e.g. Germany, Austria, Netherlands) | 19% |
| Third countries (e.g. UK, Switzerland, USA) | 24% |
What matters is tax residence — not nationality. A British citizen tax-resident in Germany pays 19% on a net basis. A German citizen tax-resident in Switzerland pays 24% on a gross basis.
More on the specifics for UK residents: Modelo 210 for UK property owners
Step-by-Step Calculation
For EU/EEA residents: Net rental income (income − deductible expenses) × 19% = Tax amount
For third-country residents: Gross rental income × 24% = Tax amount
Annual Grouping or Separate Declaration: Which Applies?
Since tax year 2024, rental income from properties can, under certain conditions, be declared on an annual grouped basis. Alternatively, a separate declaration per Devengo (accrual period) remains possible. Quarterly grouping is no longer the standard approach for this type of income since 2024.
Worked Example: Holiday Apartment in Dénia (Costa Blanca)
Situation: An Austrian couple rent out a holiday apartment in Dénia via a platform. Both are tax-resident in Austria and each hold a 50% share.
| Detail | Value |
|---|---|
| Gross rental income (year) | €18,000 |
| Deductible expenses | €4,500 (management, repairs, proportional depreciation) |
| Net rental income | €13,500 |
| Tax rate (EU residents) | 19% |
| Total tax | €2,565 |
| Ownership share per spouse | 50% |
| Tax per person | €1,282.50 |
In their respective declarations, each spouse generally declares their own share of income and expenses: €9,000 income, €2,250 expenses, €6,750 taxable income, €1,282.50 tax.
Each spouse files their own Modelo 210 declaration for their 50% share.
What Are the Deadlines?
Since tax year 2024, rental income from properties can, under certain conditions, be declared on an annual grouped basis. Alternatively, a separate declaration per Devengo remains possible.
Annual grouping:
| Tax year | Deadline |
|---|---|
| Up to and including tax year 2025 | generally 1–20 January of the following year |
| From tax year 2026 onwards | generally 1–20 April of the following year |
Separate declaration — transitional year 2026:
| Devengo / period | Deadline |
|---|---|
| Q1/2026 | 1–20 April 2026 |
| Q2/2026 | 1–20 July 2026 |
| Q3/2026 | 1–20 October 2026 |
| Q4/2026 | 1–20 April 2027 |
For payment by SEPA direct debit (Domiciliación), the window closes earlier. For rental income falling under the new April deadline, direct debit is generally available from 1–15 April.
Missed a deadline? Calculate your surcharge →
What Does This Mean in Practice?
- Every rental period is generally taxable — including short-term lets via Airbnb or Booking
- Through platform reporting under Modelo 238, the AEAT may hold relevant rental data — such as address, Referencia Catastral, number of days rented and amounts paid, to the extent the platform holds this information
- EU-resident owners should keep receipts for deductible expenses — these directly reduce the tax burden
- With mixed use (partly rented, partly for own use), both tax regimes apply — rental tax for rented days, Renta imputada for own-use days
More on mixed use: Modelo 210 for holiday properties in Spain
What We See in Practice
At Fiscaro, we regularly observe three patterns:
Confusion between annual and separate declarations: Many owners are unsure whether they can group rental income annually or must declare separately per period. This leads to periods being forgotten or incorrectly combined.
No expense deduction for EU residents: EU-resident owners frequently declare gross rental income without deducting expenses — paying more tax than necessary. Deductible costs include property management, repairs, insurance, proportional mortgage interest and depreciation.
Modelo 238 is underestimated: Since 2024, platforms such as Airbnb and Booking.com report certain rental data to the AEAT. Failing to declare risks an AEAT assessment — including surcharges and possible penalties.
Calculate Your Tax Now
The actual tax depends on rental income, deductible expenses, tax rate and ownership share. Our calculator gives you your individual figure in under a minute.
→ Calculate your Modelo 210 tax now
Comparison: Self-file, Gestoría or Fiscaro?
| Option | Cost | Effort | Risk |
|---|---|---|---|
| Self-file (AEAT portal) | €0 | High — Cl@ve, forms, Spanish language skills | Error risk, deadline risk |
| Gestoría / Tax adviser | strongly dependent on provider, number of owners and rental scope | Low | Low |
| Fiscaro | from €79.95 (1 owner, rental) | Low — online | Low — Colaborador Social, verified logic |
Common Mistakes with Rental Declarations
- Confusion between annual and separate declarations: periods forgotten or incorrectly combined
- No expense deduction: EU residents declare gross instead of net rental income
- Mixed use not separated: own-use and rental days not cleanly split
- Modelo 238 ignored: platform reporting underestimated
- Only one co-owner files: with couples and joint ownership, each owner must declare separately
FAQ
Do I need to declare short-term Airbnb rentals too? Yes. Every rental period is generally taxable — regardless of duration or platform. Airbnb has reported certain rental data to the AEAT via Modelo 238 since 2024.
Can I deduct expenses? Yes — but only if you are tax-resident in the EU or EEA. Deductible items include property management costs, repairs, insurance, proportional mortgage interest and depreciation. Third-country residents (UK, Switzerland etc.) pay on a gross basis with no expense deduction.
Do I have to declare quarterly? Not necessarily. Since tax year 2024, annual grouping is possible for rental income from properties under certain conditions. Alternatively, a separate declaration per period remains possible — in which case the deadline follows the relevant accrual period.
What happens if I miss a deadline? A surcharge under Art. 27 LGT applies: 1% base surcharge plus one additional percentage point per full month of delay. After 12 months: 15% plus interest. Voluntary late filing is possible at any time and avoids additional penalties.
Do I need a rental license? This is a regional legal question — separate from the tax obligation. In the Balearic Islands (Mallorca, Ibiza), strict requirements apply to holiday rental owners. The tax obligation exists regardless of whether a license is in place.
How long does filing with Fiscaro take? Typically 15–20 minutes per declaration. For annual grouping, income and expenses for the full tax year need to be fully prepared in advance.
Sources
- Real Decreto Legislativo 5/2004 (LIRNR — Non-Resident Income Tax Act)
- Orden HAC/623/2026 (deadlines from tax year 2026)
- AEAT: Modelo 210 — Instrucciones
- AEAT: Modelo 238 — Platform reporting obligation
- Ley 58/2003, Art. 27 (Ley General Tributaria — late surcharges)
Conclusion
Modelo 210 for rental income is more complex than the own-use declaration — but manageable with the right tool. What matters: don't miss deadlines, use expense deductions as an EU resident, and cleanly separate mixed use.
Fiscaro handles the entire process: enter income and expenses, review the calculation, file directly with the AEAT — annually grouped or separately per period.
Hanns-Christopher Deppe
Founder of Fiscaro · Real Estate Economist & Dipl. Industrial Engineer · Agent in Mallorca
Hanns-Christopher has lived in Mallorca for over 15 years and has guided hundreds of non-residents through their Spanish tax obligations. He founded Fiscaro to make the Modelo 210 process as simple as possible.
This article is for general information purposes only and does not constitute individual tax advice. For an assessment tailored to your specific circumstances, we recommend consulting a qualified tax adviser or Spanish gestoría.
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