Spanish tax on your home, explained
Short, plain answers to the questions owners ask most.
IRNR and Modelo 210: non-resident tax in Spain
IRNR is the Spanish income tax for people who own property in Spain but live elsewhere. Modelo 210 is the form on which you declare and pay it. If you own a home in Spain, you file every year, rented out or not.
Read moreModelo 210 deadlines: when to file
For tax year 2025, the own-use filing is due by 31 December 2026. From tax year 2026, rental filings with tax to pay are due from 1 to 20 April of the next year. Own-use filings are due from 1 April to 31 December. Paying by direct debit means filing a few days earlier.
Read moreRental vs own use: how Spain taxes your home
If you keep the home for yourself, Spain taxes a fixed imputed income based on the cadastral value, with no deductions. If you rent it out, Spain taxes the rent. Owners in the EU or EEA deduct costs first. Owners elsewhere pay 24% on the gross rent.
Read moreMissed Modelo 210 years: how to catch up
File the missed years yourself, before the Spanish tax office finds them. A late but voluntary filing costs a surcharge of 1% plus 1% for each full month late, and 15% plus interest after 12 months. If the tax office contacts you first, you usually pay a penalty of 50% or more.
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