How to Declare Rental Income in Spain as a Non-Resident

Updated on:

October 21, 2026

TL;DR

If you rent out a property in Spain while living abroad, you must declare that income. The rental income tax for non-residents is 19% (EU or EEA residents) or 24% (everyone else). File modelo 210 in the year after you earn the income: from 1 to 20 April if you have tax to pay or from 1 to 20 January if the result is zero. If the property is in the Basque Country or Navarra, you file with their foral tax authorities instead, under their own rules and deadlines. Also check the double taxation treaty with your country.

If you’re earning money by renting out property in Spain while living abroad, you’re required to declare that income to the Spanish tax authorities. But don’t worry—we’re here to guide you step by step through the Spanish tax on rental income, how to avoid double taxation, and how to declare your situation correctly if you live outside Spain.

Table of contents:

What is the tax on rental income in Spain for non-residents?

The rental income tax in Spain applies to anyone—resident or not—who earns money from renting out Spanish property. Yes, even if you live in another country, Spain will tax you on income generated within its borders.

🧾 For non-residents, rental income is taxed under the Non-Resident Income Tax (IRNR) scheme.

Key details:

Flat tax rate: 19% for residents in the EU/EEA, and 24% for others, as set out by the Spanish Tax Agency.
No deductions: Non-EU residents cannot deduct expenses unless there’s a tax treaty. By contrast, the Spanish Tax Agency allows residents of the EU and EEA to deduct expenses provided for in the Personal Income Tax Act, where they are directly linked to the income obtained in Spain.
Declaration frequency: For rental income accrued from 2024 onwards, it is grouped annually and filed in the first 20 calendar days of January of the following year, according to the Spanish Tax Agency.

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How do you file a Spanish rental income tax return?

You need to submit a Spanish property rental income tax return using Form 210 with the Spanish Tax Agency. For rental income accrued from 2024 onwards it is grouped annually and filed in the first 20 calendar days of January of the following year, rather than quarterly.

🛠 Here’s what you need:

Property details (address, cadastral value).
Rental contract and payment proofs.
Form 210, submitted online via the Spanish Tax Agency.

💡 Pro tip: If you’re in the EU or EEA, you might be able to deduct expenses like repairs, property management fees, and mortgage interest.

Your tax registration, form 030, from 35€

If you spend more than 183 days a year in Spain, you need it. We prepare it and file it for you.

What about Spanish property tax return obligations?

If you're a Spanish tax resident, Spain taxes your worldwide income—including rental income from foreign property.

The double taxation deduction

If you pay tax on rental income in another country, Spain may allow a deduction to avoid double taxation—but only if a tax treaty exists.

🧾 For example:

You rent a flat in Barcelona but live in Germany.
Germany taxes your rental income.
You can deduct what you’ve already paid in Germany when filing in Spain, up to the Spanish tax amount.

🔍 Always check the tax treaty between Spain and your country to understand what can be deducted.

Your passport does not decide

How long you live in Spain does.

Check if I file

How do you declare a situation of residing abroad, whether for a long or short stay?

Your tax residence depends on how long you stay in Spain:

More than 183 days/year → Spanish tax resident.
Less than 183 days and main income/life abroad → Non-resident.

🛂 Even a short move abroad (e.g. 6 months) can shift your tax obligations. Notify Spanish authorities if your residency status changes.

Steps to declare your non-resident status:

Fill out Form 030 to update your address.
Submit documentation proving your residence abroad (e.g. tax certificate, employment contract).
Use Form 210 for rental income while you’re abroad.

Real-life example: How much tax would you pay?

Let’s say you rent out a flat in Valencia for €1,200/month:

Annual income: €14,400
If you’re an EU resident: 19% tax = €2,736 (you can deduct expenses)
If you’re a non-EU resident: 24% tax = €3,456 (no deductions allowed)

💰 If you’re in the EU and spent €2,000 on maintenance, you could deduct that and pay tax only on €12,400 → €2,356.

Frequently asked questions

Do I have to declare rental income in Spain if I live in another country?

Yes. Even if you live abroad, you must declare to the Agencia Tributaria (Spanish Tax Agency) the income you earn from renting out a property located in Spain. As a non-resident, you'll pay Non-Resident Income Tax (IRNR) at a flat rate of 19% if you live in the EU or EEA; 24% in all other cases. The return is filed quarterly using modelo 210.

Can I deduct expenses such as repairs or mortgage interest?

It depends on where you're resident. If you're resident in the EU or EEA, you can deduct expenses linked to the rental, such as repairs, property management costs or mortgage interest. If you're resident outside the EU or EEA, you won't be able to apply these deductions, unless a double taxation treaty between Spain and your country expressly allows it.

How do I avoid paying tax twice on the same rental income?

Under double taxation treaties, rental income from a property located in Spain can be taxed in Spain. From the tax due in your Spanish non-resident return (modelo 210) you can only deduct donations and the withholdings made on that income, not the tax you pay in your country of residence. To see how your country treats this income, check its double taxation treaty with Spain.

Do I need a tax representative in Spain?

Not always. If you live outside the EU, you must appoint one in certain cases, such as when you operate through a permanent establishment or when the Agencia Tributaria requires it because of the amount and type of your income or because you own a property in Spain. It's also compulsory if your country has no effective exchange of tax information with Spain and you own property or rights here (other than listed securities). EU residents don't have this obligation. Neither do EEA residents whose country has mutual assistance with Spain on tax information and collection. They can still appoint one voluntarily.

Property abroad? Do not leave it off your return

If you are a tax resident in Spain and own or rent out property abroad, Hacienda wants to know, whether you use it yourself or earn rental income from it.

At TaxDown we help you declare your foreign property correctly, applying the right deductions so you only pay what is fair. Get started for free with us.

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TaxDown is the Spanish platform that helps you file your income tax return easily, quickly and with maximum savings. It's a social collaborator of the Agencia Tributaria (Spanish Tax Agency) and has more than 300 expert tax advisors who review every return.