IRNR and Form 210: a guide for non-residents with property or rentals in Spain

If you’re a foreign national who owns a home in Spain, rents out an apartment through a holiday platform, or simply owns a place on the coast without living there full-time, chances are you need to file the Non-Resident Income Tax (IRNR). This is a separate tax from the IRPF that Spanish tax residents pay, and it’s declared through a form called Modelo 210 (Form 210). It’s administered by Spain’s Tax Agency (AEAT, the equivalent of your home country’s tax authority), and it applies to anyone without Spanish tax residency who earns any kind of income here — rent, a profit on a sale, or simply owning a property that generates no income at all.

An empty property is still taxable: imputed income

One of the things that catches foreign property owners off guard is that you don’t need to earn any money from a property to owe tax on it. If your home is simply available to you — not rented out, and not your main residence since you don’t live in Spain — the tax authorities consider that you obtain an implicit benefit just from owning it, known as “imputed income.” It’s calculated by applying a small percentage to the property’s cadastral value — an administrative value shown on the IBI bill (the local property tax), which is different from the market price. This is filed annually, typically during the year following the tax year in question, and the deadline usually falls at the end of the year — though it’s worth checking the AEAT’s official calendar each year, since exact dates can shift.

If you rent out your property: a different case, a different deadline

When the property generates rental income, the mechanics change. In that case, you don’t declare imputed income but the actual income earned from the rental, and filing becomes quarterly rather than annual: income for each quarter must be declared within the first twenty calendar days of the month following that quarter. This is where a key difference emerges between residents of the European Union (or the European Economic Area) and everyone else: EU/EEA residents can deduct the expenses necessary to generate the rental income — community fees, IBI, insurance, repairs, mortgage interest, property depreciation — much like a Spanish resident would. Those residing outside the EU/EEA, by contrast, generally pay tax on gross income, without being able to deduct those expenses, unless a double taxation treaty says otherwise.

Tax rates: not everyone pays the same

The applicable rate also depends on where the taxpayer resides. Residents of the European Union, Iceland, and Norway benefit from a reduced rate on both rental income and imputed income, while residents of other countries — the UK post-Brexit, the United States, Latin American countries, and so on — face a higher general rate. Spain also has double taxation treaties with many countries, which can affect rates, deadlines, or even the filing obligation itself, so it’s worth checking before submitting any return. A common mistake is applying the wrong rate simply because it’s unclear whether the country of residence falls into this favorable group — which can lead to an incorrect filing and, down the line, a notice from the tax authorities.

One thing worth keeping a close eye on is deadlines: the AEAT has been digitizing and adjusting Form 210 procedures in recent years, including online filing and some changes to installment payment deadlines for certain cases. Since these details can change from year to year, the safest approach is always to confirm the current tax calendar at filing time, rather than relying on what applied the previous year.

At Zythos Business, we help self-employed professionals and small businesses navigate obligations like these every day — whether they’re residents or not — with the same approach: review each case carefully, apply current regulations without assuming anything, and avoid surprises with the tax authorities. If you have a property, a rental, or business activity in Spain from abroad, we can help you identify which form applies to you, when to file it, and how to make the most of every deduction you’re entitled to.