What is the IRNR tax?

IRNR stands for Impuesto sobre la Renta de No Residentes — the Spanish income tax for non-residents. The Modelo 210 is the form used to declare and pay this tax. The IRNR is not a punitive measure aimed at foreigners. It is Spain's answer to a basic principle of tax law: anyone who earns income or holds assets in a country without being tax-resident there should contribute to that country's treasury — limited to income with a Spanish connection. The legal framework is the LIRNR (Ley del Impuesto sobre la Renta de No Residentes), which sets out which income is taxable, at what rates, and how the tax is calculated. For property owners, two types of income dominate. First, actual rental income when the property is let. Second, imputed income — a notional amount that arises even when the property stands empty or is used only by the owner. The tax rate depends on where the owner is tax-resident. EU and EEA citizens pay 19%. Everyone else — including British nationals since Brexit, as well as US, Swiss, Canadian and Australian citizens — pays 24%. This is not a marginal difference. On rental income of €10,000, an EU owner pays €1,900 while a British owner pays €2,400. On imputed income the gap is proportionally the same. The IRNR is administered by the AEAT, Spain's national tax authority, headquartered in Madrid. The AEAT receives the Modelo 210 filings, processes payments, and handles refunds where the retention (retención) exceeds the final liability — a situation that commonly arises on property sales where 3% of the purchase price is withheld by the buyer under the Modelo 211 procedure. For British property owners, the post-Brexit reclassification from EU to third-country status was the single most consequential change in their Spanish tax position. The IRNR rate increased, the right to deduct expenses on rental income was removed under current law, and the overall compliance burden grew.