IRNR and Modelo 210: non-resident tax in Spain
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In short
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.
What is IRNR and what is Modelo 210?
IRNR is the tax. It stands for Impuesto sobre la Renta de No Residentes: income tax for non-residents.
Modelo 210 is the form. You use it to declare that tax and pay it to the Spanish tax office (the Agencia Tributaria).
Spain may tax income from a home in Spain, even if you also pay tax at home. Tax treaties do not change that. Relief for double taxation happens in your home country.
Who has to file a Modelo 210?
You file if you own a home in Spain and you live elsewhere for tax purposes. Your nationality does not matter.
- You rent it out: you pay tax on the rent.
- You use it yourself: you pay tax on imputed income (also called deemed income).
- It is empty: you still file. Owning it is enough.
- You own it with your partner: each of you files for your own share. A couple who own 50/50 make two filings.
- You own two homes: each home has its own filing.
What is the IRNR tax rate?
The rate depends on where you live. Where you live also decides whether you may deduct costs from the rent.
| Where you live | Rate | Rental costs deductible? |
|---|---|---|
| EU or EEA | 19% | Yes |
| Anywhere else, including the UK since 1 January 2021 | 24% | No, tax on the gross rent |
What is the difference between renting out and own use?
Spain taxes the two in different ways. Many homes have some of both in one year.
| Rental | Own use | |
|---|---|---|
| What is taxed | The rent you received | A fixed share of the cadastral value |
| Costs | EU or EEA: deductible, including depreciation. Elsewhere: none | Never deductible |
| Rate | 19% or 24% | 19% or 24% |
| Deadline from tax year 2026 | 1 to 20 April of the next year | 1 April to 31 December of the next year |
How is the tax on own use calculated? An example
Say the cadastral value of your property (valor catastral) is €120,000. Your town revised that value recently. You own the whole home and did not rent it out.
- Imputed income: 1.1% of €120,000 = €1,320.
- Tax at 19%, because you live in the EU: €1,320 × 19% = €250.80.
- That is for a full year at 100% ownership. Own half each? Then you each file for €125.40.
- Live outside the EU or EEA? Then the rate is 24%: €316.80.
- If the value was not revised recently, the 1.1% becomes 2%. For recent tax years, recently means a revision that took effect in 2012 or later.
Which terms will you come across?
A short glossary of the words you will see most.
- NIE: your Spanish tax identification number. You need it to file.
- IBI: the local property tax you pay to your town. It is a separate bill and is not paid with the Modelo 210.
- Valor catastral: the official value of your property in the land registry. Your IBI receipt shows it.
- Gestor: a Spanish tax adviser. With ModeloTax you upload your documents, we help you prepare the filing and a gestor checks it before it goes to the Spanish tax office.
Questions about this
- Do I need to file if I never rent out my Spanish home?
- Yes. Own use is taxed too, on imputed income. An empty home counts as own use.
- Is IBI paid with the Modelo 210?
- No. IBI is a separate local tax that your town collects. If you rent out, IBI can be a deductible cost on your filing.
- Do I pay tax twice, in Spain and at home?
- Spain taxes the income from the home first. Your home country then applies its own rules to avoid double taxation.
- Can my partner and I file one Modelo 210 together?
- No. Each owner files for their own share. Spain has no joint filing for this tax.