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

What matters is tax residency, not nationality. Anyone tax-resident outside the EU and EEA — that is, in Switzerland, the United Kingdom, the United States, Canada, Australia, Mexico, Argentina or other third countries — generally pays 24% on ongoing income from Spanish property. Capital gains are subject to different rules. For rental income, the difference is particularly pronounced: under current legislation (Article 24 LIRNR), those resident outside the EU/EEA cannot deduct expenses — the 24% rate applies to gross rental receipts. EU/EEA residents, by contrast, pay 19% on the net amount after deduction. 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. Comparison for self-use at €200,000 cadastral value, 1.1%: EU/EEA resident pays €2,200 × 19% = €418. Third-country resident pays €2,200 × 24% = €528. For rental with €15,000 receipts and €6,000 costs: EU/EEA resident pays 19% on €9,000 = €1,710. Third-country resident pays 24% on €15,000 = €3,600.