Does a double taxation agreement prevent the non-resident tax?

As a general rule, no — at least not for property income. Most double taxation agreements that Spain has concluded expressly assign Spain the right to tax income from property located on its territory. This applies to the DTAs with Germany, Austria, Switzerland, the United Kingdom, the United States, the Netherlands, France, Sweden and virtually every other relevant country. The DTA does not prevent the Spanish tax — it prevents the same income being taxed twice. The usual mechanism is crediting or national relief: Spain taxes the property income via the Modelo 210. The owner additionally reports the income in their home-country tax return. The home country takes the Spanish tax into account — so no double payment, but both countries retain their filing requirements. A common misconception: owners believe that the DTA exempts them from filing the Modelo 210 in Spain because they pay tax in their home country. This is incorrect. The DTA governs allocation and credit — not exemption. The obligation to file and pay in Spain remains. A theoretical exception: a small number of DTAs use the exemption method rather than the credit method for certain income types. Under this method, the home country fully exempts the income. For property income, however, this is extremely rare — the vast majority of DTAs assign Spain the taxing right and provide for a credit in the home country. The practical position is clear: anyone who owns property in Spain and is not tax-resident there must file the Modelo 210 — regardless of whether a DTA exists. The DTA merely ensures that the Spanish tax is taken into account in the home country.