Rental taxes in Spain: rates, deductions, and Modelo 210
In 30 seconds
As a Czech or Polish tax resident, you pay 19 % on your Spanish rental income after allowable expenses. A non-EU/EEA resident pays 24 % of the gross amount, with no deductions at all. Both file the same form, Modelo 210.
Which tax rate applies to my rental income?
Modelo 210 is the Spanish tax form a non-resident owner files, and it is due even when the property is never rented out. Which rate you use is decided by your tax residence at the time the income arises.
Are you tax resident in the EU or EEA?
- Yes (Czech and Polish residents included)19 % on net rental income, after allowable expenses connected to the rental.
- No, resident elsewhere24 % on gross rental income, with no expense deduction at all.
| Where you are tax resident | Rate | Basis |
|---|---|---|
| EU, EEA, Iceland, Norway, Liechtenstein | 19 % | Net income, after allowable expenses connected to renting the property. |
| Any other country | 24 % | Gross income, with no expense deduction, "sin deducción de gasto alguno". |
Can I deduct expenses against the rent?
If you are taxed in the 19 % band, yes. This works under the same rules that Spanish personal or corporate income tax uses, as long as your country of residence has effective tax-information exchange with Spain. Every EU member state has this. If you are taxed in the 24 % band, the answer today is no. The tax is charged on the gross rent, with nothing taken off it.
- Mortgage interestYou can only deduct this against the specific rental period it funded, not for the whole year if the property was only rented for part of it.
- Management and rental-platform feesThe commission a manager or platform takes counts, as long as it is documented against the rental income it relates to.
- Maintenance and repairsGenuine upkeep connected to renting the property qualifies. Improvements that add value, rather than maintain it, are a different, non-deductible category.
- InsuranceThe policy covering the rented property counts for the period it was rented.
- Community fees and local taxesIBI and the comunidad fee are deductible in proportion to the time the property was really rented during the year.
A July 2025 ruling by the Audiencia Nacional reportedly extends the right to deduct expenses to non-EU residents too. This would matter a great deal to a British owner in particular. But it is under appeal to the Supreme Court, and it is not yet part of Agencia Tributaria’s own published position. Treat this as a development to watch, not as something to use in your filing today.
I am a Czech tax resident. Do I also declare this income at home?That is a question for a Czech tax adviser, not a Spanish guide. But it helps to know the general principle before you ask: the Czech-Spain double tax treaty exists exactly so the same income is not taxed twice. This usually works through a credit at home for the Spanish tax you already paid. The details of claiming that credit are a Czech filing matter, not a Spanish one.
Do I still owe tax when the property is empty?
Yes, for every period it is not rented out and not your own permanent home. Spain treats a second home that is not rented out as producing an imputed income, and no expense can be deducted from that imputed figure.
| Imputed income1,1 % of cadastral value | 1.650 € |
|---|---|
| Tax, EU/EEA resident19 % of the imputed income | 313,50 € |
| Tax, other residents24 % of the imputed income | 396 € |
| Cadastral value last revised | Imputed income | What that means in practice |
|---|---|---|
| With effect after 1 January 2012 | 1,1 % of the cadastral value | The lower, more common base for newer developments and municipalities with a recent cadastral revision. |
| Not revised since, or revised earlier | 2 % of the cadastral value | The higher default base, which still applies to a lot of older Costa del Sol town-centre stock. |
Who files this for you?
Not Arevont. We are not tax advisers, and reading about the filing is not the same as filing it. Three routes exist. Which one is worth paying for depends on how simple your filing really is.
- Option 1File it yourselfPossible for a single, simple property with no complications.
- Cost
- No professional fee
- Effort
- HighThe Spanish tax portal, in Spanish, every quarter.
- Risk
- HigherEasy to misclassify the EU/EEA band or a deductible expense.
- Option 2A gestorA routine filing service for a straightforward case.
- Cost
- Modest, per filing
- Effort
- LowYou supply the figures; they file the form.
- Risk
- LowerRoutine filings, not tax planning or treaty advice.
- Option 3RecommendedAn asesor fiscalA qualified tax adviser, for anything beyond the simplest case.
- Cost
- Higher, per filing
- Effort
- LowHandles the filing and the planning around it.
- Risk
- LowestAlso advises on the Czech-side treaty position at home.
The independent law firm Arevont normally recommends for the legal check also handles the annual non-resident and rental tax filings afterwards. This is one reason that recommendation covers more than just the purchase. If the property is rented through Arevont’s rental-management service, the monthly statement it produces already lists every booking, cost and commission in the form an asesor fiscal needs. So the figures your filing uses are the same document you already receive, not a separate reconstruction at tax time.
What to gather before each Modelo 210 filing
Four items, whether the filing covers rented months or empty ones.| Gather | Why it is needed | What a gap looks like |
|---|---|---|
| Your certificate of tax residence for the relevant year | It is what fixes you in the 19 % or 24 % band, not your nationality or where the property is. | Assuming residency rather than holding the certificate that proves it. |
| Every rental statement for the period | The 19 % base is net income. Without the underlying figures, there is nothing to deduct expenses from. | A single annual total with no month-by-month record behind it. |
| Receipts for deductible costs, if you are in the 19 % band | Community fees, insurance, management commission and maintenance all count, but only against evidence. | Expenses claimed with no invoice to support them. |
| The cadastral value and its last revision date | Decides whether the empty-period filing uses 1,1 % or 2 %. | Using the purchase price instead of the cadastral value. |
Tax residence changes the numbers, not just the paperwork
The same rental income, taxed two different ways depending on where you live. A Czech tax resident sits in the right-hand column.| Non-EU/EEA resident | EU/EEA resident (Czech residents included) | |
|---|---|---|
| Rate | 24 % | 19 % |
| Base | Gross, no deductions | Net, after allowable expenses |
| What that means on 12.000 € of annual rent with 3.000 € of costs | Tax on the full 12.000 €, at 24 % | Tax on 9.000 €, at 19 % |
| Empty-period imputed income | Taxed at 24 % of the imputed base | Taxed at 19 % of the same imputed base |
What only your asesor fiscal can tell you
This is general information about the IRNR rules as published by Agencia Tributaria on 17 August 2026. It is not tax advice on your own filing. Rates, thresholds and deduction rules change over time. A Czech tax resident’s home-country obligations under the double tax treaty are not covered here at all.The non-EU deduction question is genuinely still open. The position stated above is the one Agencia Tributaria publishes today. We flag the pending court case rather than picking a side. Anyone in the 24 % band should ask their asesor fiscal directly, rather than relying on either version from a web page.No number here tells you what a property is likely to earn. That is answered on the yields guide, and the tax rate applies to whatever the real figure turns out to be, not to a projection.
Frequently asked questions about rental taxes
- Does the 19 % rate apply automatically once I am an EU citizen?
- No, it depends on tax residence, not citizenship. A Czech citizen who has become tax resident outside the EU would fall into the 24 % band. The reverse is also true. What matters is where you are resident for tax purposes in the year the income arises.
- How often do I file Modelo 210?
- Every quarter, for the periods the property earned rental income. And separately, once a year, for the imputed income on any period it did not. A property rented for part of the year and empty for the rest needs both kinds of filing in the same tax year.
- Does renting the property short term instead of long term change the tax rate?
- No. The IRNR rate and the deduction rule depend on your residency, not on whether the rental is a VUT-registered short-term rental or a long-term tenancy under the LAU. What changes between the two is whether the income exists and how it is generated, not how it is taxed once it exists.
- Can Arevont file Modelo 210 for me?
- No, we are not tax advisers and do not file tax returns. The law firm we normally recommend for the legal check handles the annual non-resident and rental filings as part of its ongoing work. If the property is under our rental-management service, you receive the monthly figures in a form that is ready to hand to whoever files for you.
