Spanish Non-Resident Taxes Explained
If you own property in Spain but don’t live here full-time, you must file Non-Resident Income Tax (NRIT) using Modelo 210.
✔ If you rent out your property → declare rental income (quarterly).
✔ If you don’t rent → you still must declare “deemed” rental income (annually).
Tax rates: 19% for EU/EEA residents, 24% for others.
Late filing = fines — so don’t ignore it.
What Is Non-Resident Income Tax?
Non-Resident Income Tax (NRIT) applies to anyone who owns property or earns income in Spain but is not a Spanish tax resident. Residents pay tax on worldwide income; non-residents only pay tax on income generated in Spain.
If you have a holiday home, rental property, or Spanish-source income, you likely need to file.
Who Is Considered a Non-Resident?
You are a non-resident if you:
- Spend fewer than 183 days a year in Spain
- Do not have your economic centre of interests in Spain
- Have your main home and financial ties abroad
If that’s you and you own Spanish property NRIT applies.
How Is Non-Resident Tax Calculated?
1. If You Rent Out Your Property
You must declare your rental income every quarter.
- EU/EEA residents: 19% tax
- Non-EU residents: 24% tax
- EU residents can deduct eligible expenses (mortgage interest, community fees, repairs, etc.)
- Non-EU residents cannot deduct costs
2. If You Use Your Property as a Second Home
Even if you never rent it, Spain taxes you on “deemed rental income.”
How it works:
- Taxable amount = 1.1% of the cadastral value
(or 2% if not updated in 10+ years)
Example:
Cadastral value €100,000 → 1.1% = €1,100 taxable
- EU resident pays €209
- Non-EU resident pays €264
When Do You File Modelo 210?
- If NOT rented:
File once a year → by 31 December for the previous year - If rented:
File quarterly → every April, July, October, January
Missing the deadline leads to penalties and interest.
Common Mistakes (to Avoid)
- Not declaring when the property isn’t rented
- Missing quarterly deadlines
- Claiming deductions you’re not entitled to
- Incorrect cadastral value use
- Thinking “the tax office will never know”
Spain’s tax system is automatic and connected, they know.
Let Us Handle Your Non-Resident Tax
Filing Modelo 210 can be confusing, especially if you don’t speak Spanish or don’t live here. We handle:
✓ Calculations
✓ Correct tax rate and deductions
✓ Preparing and submitting Modelo 210
✓ Reminders for annual/quarterly deadlines
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