Non-Resident Rental Income Tax

Non-Resident Rental Income Tax (Impuesto sobre la Renta de No Residentes - IRNR) is applicable to non-resident property owners who generate rental income from their Spanish property.

Until the 2023 tax year, the submission of this tax was done quarterly through the Spanish Tax Form Modelo 210 to the Agencia Tributaria (national tax authority). Recent legislative updates have modified the submission process for this tax, transitioning from quarterly to annual filings, starting from the 2024 tax year.

Multiple property owners

In Spain, joint owners are required to file their tax returns separately. Each co-owner must report their share of the property and file accordingly. The total tax amount will be split according to each person's percentage of ownership.

Calculation of Rental Income Tax

The Rental Income tax is calculated as follows: (Rental Income - Deductible Expenses*) x Tax Rate.

*EU, Iceland, Norway, and Liechtenstein residents are eligible to deduct expenses from their rental income. However, non-EU residents do not have the option to deduct expenses.

It's important to note that expenses can only be deducted if they are directly connected to the generation of rental income. These expenses may include maintenance costs, local taxes, property management fees, advertising expenses, and other costs incurred to generate rental income. However, most of these expenses are deductible proportionally based on the number of rental days during the quarter/year.

Our online platform streamlines the entire process of filing your Rental Income tax return. You can easily enter your rental income and deductible expenses for each quarter, and our system will automatically calculate your tax liability.

Non-Rented Days

If your property remains unrented for certain periods, you need to declare these non-rented days in the annual Imputed Income tax return.

Case studies

Here are some examples of how the imputed income tax is calculated.

Example One

EU resident, who owns a property in Mallorca - single owner

Tax year 2023
Quarter 1 (January to March)
Rental Income: 3000€
Rental Expenses: 1800€ (1200€ deductible expenses)
One owner: German
Tax rate EU: 19%
Tax calculation: (3000-1200) x 19% = 342€
Total to pay 342€

Example Two

UK residents who owns a property in Marbella - single owner

Tax year 2023
Quarter 3 (July to September)
Rental Income: 3000€
Rental Expenses: 1800€
Two owners: British
Tax rate non-EU: 24%
Tax calculation: 3000€ x 24% = 720€
Total to pay 720€

Example Three

EU resident, who owns a property in Tenerife, Spain - joint ownership

Tax year 2023
Quarter 2 (April to June)
Rental Income: 2400€
Rental Expenses: 1200€ (800€ deductible expenses)
Two owners: French
Tax rate EU: 19%
Tax calculation: (2400-800) x 19% = 304€
Total to pay 304€


Filing online with IberianTax is significantly cheaper than using an accountant.

Plus, it's simple to do and can be done from anywhere, anytime!













All you need to do is create an account, and complete the simple questionnaire with our step by step guidance. We will then calculate your tax for you. Then you simply choose how to pay from the 3 payment options available and we will submit your Modelo 210 directly to the AEAT. It's that easy!

File your Modelo 210 today.
Tax returns made simple


Check out what some of our customers think of our service.

As a property owner non resident of Spain , I utilised iberianTax software to complete my taxes and the service is 1st class. Highly Recommend. Ohh do...

Jason C.

I found IberianTax to be friendly, professional and highly supportive, with quick and detailed responses to questions I asked. I would definitely reco...

Matthew S.

IberianTax is cost effective and they provided me with a very fast efficient service. Thanks Iberian.

Brian M.

We experienced an excellent service, great savings and a streamlined process to file our tax returns.

Neville B.

I am very grateful for the help and service I have received from the people at Iberian Tax. I would highly recommend them and they have good prices.

Grete R.

Very professional service and approach. They do take that extra step towards your needs. Prompt response makes your questions answered within minutes....

Oleg T.

Very easy to use service, helpful support for the questions i had. Will use again next year. Recommended.

Rob W.

One of the best platforms to DIY your Spanish taxes. I used to pay double for a service that can be done in just a few minutes. And the consultants ar...

Florian P.

Check out more reviews on Google.