Modelo 210. File Your Rental Income Tax Online
Declare your Spanish rental income in minutes. Stay compliant, avoid penalties, and file easily with Agencia Tributaria.
Non-residents must declare rental income in Spain each year through the Modelo 210 form. IberianTax guides you step by step, ensuring accurate, stress-free filing with no Spanish paperwork or jargon.
4.9 (667 reviews) on Google
What Is Rental Income Tax?
If you rent out your Spanish property, the income must be declared annually through the Modelo 210 form. This applies whether the rental is short-term (holiday lets) or long-term.
Taxable income
The income received from tenants, minus deductible expenses (for EU/EEA residents).
All property types
Applies to apartments, commercial properties, garages, storage rooms, and any unit rented out.
National Tax
Levied by the Agencia Tributaria. Completely separate from local taxes like IBI or rubbish fees.
Mandatory filing
Missing the filing can result in penalties, surcharges, and interest.
Who must file Modelo 210?
Non-residents in Spain must file Rental Income Tax if they fall into any of these situations:
When is the deadline?
From the 2024 tax year onwards, rental income must be declared between 1 and 20 January of the following year.
Example: Rental income earned in 2025 must be declared before 20 January 2026.
How it is calculated
The tax is calculated with the following formula:
(Rental Income – Deductible Expenses) × Tax Rate
Rental Income
The total rent received from tenants.
Deductible expenses
Costs such as local taxes, insurance, utilities, repairs, and agency fees.
Tax Rate
19% for EU/EEA residents, 24% for non-EU residents
Ownership Share
Tax is calculated on the percentage of the property you own
Rented days
Most expenses are deductible in proportion to the rented period.
Examples
Case 1
EU Resident (Germany), Single Owner
| Rental Income: | 3.000€ |
| Rental Expenses: | 1,800€ (1,200€ deductible expenses) |
| Tax Rate: | 19% |
| Total | 342€ |
Tax calculation: (3000-1200) × 19% = 342€
Case 2
Non-EU Resident (UK), Joint Owners
| Rental Income: | 14.000€ |
| Rental Expenses: | 8,500€ (not deductible) |
| Tax Rate: | 24% |
| Total | 3.360€ |
Tax calculation: 14,000€ × 24% = 3,360€
Case 3
EU residents (Dutch), Joint Owners
| Rental Income: | 19.000€ |
| Rental Expenses: | 9,200€ (8,000€ deductible expenses) |
| Tax Rate: | 19% |
| Total | 2.090€ |
Tax calculation: (19,000−8,000) × 19% = 2090€
Pricing
Rental Income Tax for non-residents (Modelo 210)
Price per property. For 5+ owners, pricing is calculated in the checkout.
Why file with IberianTax?
Fast & simple
File your Modelo 210 in minutes, no Spanish paperwork or jargon.
Deadline reminders
Never miss a deadline. We notify you so you never risk late fees or penalties.
Rental tracking tool
Easily record your rental income and expenses during the year.
Accurate & affordable
Always compliant with Spanish tax law, with transparent fees far lower than gestorías.
All-in-one dashboard
Manage properties, owners, and filings from one secure dashboard
Reliable tax support
Quick answers in your language, whenever you need us.
What Our Clients Say
20,000+ Modelo 210 filings completed
4.9 (667 reviews) on GoogleFile your Modelo 210 today
Avoid penalties, save time, and let IberianTax handle the complexity for you.