Rental Income Tax calculator

What is Rental Income Tax in Spain?

Rental income is taxed under the Spanish Non-Resident Income Tax (IRNR) when earned by non-residents from property located in Spain.

You are considered a non-resident for Spanish tax purposes if you spend less than 183 days in Spain during the calendar year. Even so, any rental income obtained from Spanish property is taxable in Spain and must be declared using Modelo 210.

What is the tax rate for Rental Income Tax in Spain?

The applicable tax rate depends on your country of tax residence:

• 19% for tax residents of the EU, Norway, Iceland and Liechtenstein
• 24% for tax residents of non-EU countries

Is the estimate provided by the Rental Income Tax Calculator accurate?

The final tax amount may vary depending on factors such as ownership shares, eligible expenses, and specific circumstances of the rental activity. For an exact calculation and correct filing, we recommend submitting your Rental Income Tax return through our platform.

Was the property only rented for part of the year?

If your property was not rented for the full year, two different taxes may apply:

• Rental income taxation applies only to the days the property was rented.
• For the remaining days, you must declare Imputed Income Tax, even if the property was empty or only available for rent

This usually means filing two Modelo 210 tax returns for the same year: one for the rental period and one for the non-rented period.