Can I claim expense deductions on the Modelo 210?

That depends on the type of use and tax residency. For owner-occupied or vacant properties: no expense deduction is available as a rule — neither for EU/EEA residents nor for third-country residents. Imputed tax is calculated without deductions. For rental income, EU/EEA residents: expenses directly connected to the rental and attributable to the rental period on a time-apportioned basis can generally be deducted. These typically include: IBI, community charges, insurance, mortgage interest, repair costs and depreciation (under applicable calculation rules, with documentation). The 19% rate is applied to the net amount after deduction. For rental income, those resident outside the EU/EEA: under current legislation (Article 24 LIRNR), no deduction is permitted — 24% on gross receipts. The Audiencia Nacional ruled on 28 July 2025 (SAN 3630/2025) that this exclusion violates Article 63 TFEU. The ruling is not yet final and the Spanish Tax Agency continues to apply current legislation pending the Supreme Court's decision. Retain documentation of deductible expenses for at least four years.