What tax rate applies for EU citizens under the Modelo 210?

What matters is not the passport but tax residency. Anyone tax-resident in an EU or EEA state (including Norway, Iceland, Liechtenstein) generally pays 19% on ongoing income from Spanish property — both imputed income for self-use and rental income. Capital gains are subject to different rules. A German national tax-resident in Switzerland is treated as resident outside the EU/EEA and pays 24%. Conversely, a British national resident in Germany pays 19%. For rental income, EU/EEA residents can generally deduct expenses directly connected to the rental and attributable to the rental period: IBI, community charges, insurance, mortgage interest, depreciation under applicable rules. The 19% rate is then applied to the net amount after deduction. Example for self-use: cadastral value €180,000, imputation rate 1.1%, EU/EEA resident, sole owner. Tax base: €180,000 × 1.1% = €1,980. Tax: €1,980 × 19% = €376.20.