What do I need to declare for the Modelo 210 with rental income?

For rental income, the actual gross rental receipts for the tax year are generally the basis of assessment. For those tax-resident in the EU or EEA, an expense deduction is generally available: IBI, community charges, insurance premiums, mortgage interest and depreciation can as a rule be deducted from gross receipts. The 19% tax rate is then applied to the net amount. For third-country nationals, current legislation (Article 24 LIRNR) denies the expense deduction — the 24% rate is applied to gross rental 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. The filing deadline is 1 to 20 January of the following year (tax year 2025; from tax year 2026, changed deadlines apply per Orden HAC/623/2026). Since tax year 2024, rental income is declared annually — no longer quarterly. Each co-owner declares their share of the rental income separately. Individual listing of tenants is generally not required in the Modelo 210 — the total rental receipts for the declaration period are reported. Rental contracts, payment records and supporting documentation for deductible expenses should, however, be retained for at least four years in case of an AEAT audit.