How is the Modelo 210 calculated for rental income?

The basis of assessment is generally the actual gross rental receipts for the tax year. For EU/EEA residents: expenses directly connected to the rental and attributable to the rental period are deductible. The 19% rate is applied to the net amount after deduction. Example: €20,000 rental receipts less €8,000 expenses = €12,000 tax base × 19% = €2,280 tax. For those resident outside the EU/EEA: under current legislation (Article 24 LIRNR), no expense deduction is permitted — 24% on gross receipts. On the same €20,000: 24% × €20,000 = €4,800. 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. Since tax year 2024, rental income is grouped annually. Filing deadline for tax year 2025: 1–20 January 2026. From tax year 2026 (Orden HAC/623/2026): 1–20 April of the following year (for grouped annual returns; a transitional rule applies for separate returns in 2026). Each co-owner declares their share separately.