Spanish non-resident tax: the complete Modelo 210 guide (2026)

Do you live in the UK or Ireland and own a flat on the Costa Blanca, a villa in Andalusia or an apartment in the Canaries? Then you almost certainly owe a Spanish tax that many owners only find out about late: non-resident income tax (Impuesto sobre la Renta de No Residentes, or IRNR). It is declared on a single form, the Modelo 210.

This guide covers what you need to know in 2026: who has to file, how the tax is calculated, the deadlines (which change in 2027) and how to pay from a UK or Irish bank account.

Fiscasa is a private service, independent of the Agencia Tributaria (AEAT). This guide is for information only; it is not a substitute for advice on your personal situation.

Who has to file a Modelo 210?

The rule: a property in Spain, even an empty one, means a tax return

Anyone who is not tax resident in Spain and owns property there must declare to the IRNR each year:

• the actual income the property earns, if it is let out (holiday lets or long-term lets);
• an "imputed" income (renta imputada), if it is not let and remains available to you (holiday home, a home lent free of charge to family, an empty property).

The second case often comes as a surprise. Spanish law considers that owning a home you can enjoy gives you a benefit, which is taxed as a notional, flat-rate income. So you do not need to receive any rent to owe the tax.

What does not exempt you from filing

• Paying the IBI (local property tax): this is a separate municipal tax that has nothing to do with the IRNR. See our guide IBI, the Spanish local property tax.
• Not having received a letter: the AEAT does not send out tax assessments. It is up to the owner to file the return on their own initiative.
• Being a couple: each co-owner is a separate taxpayer and declares their own share.

Who counts as "non-resident"?

You are non-resident if you spend fewer than 183 days a year in Spain and the centre of your economic and family interests is elsewhere. A British retiree who winters in Alicante but remains tax resident in the UK is still a non-resident. If in doubt (long stays, a spouse living in Spain), your situation needs to be analysed under the UK–Spain (or Ireland–Spain) double taxation convention.

The four situations declared on Modelo 210

Situation	What is taxed	Rate (EU/EEA resident, e.g. Ireland)	Rate (UK resident)
Property not let (holiday home)	Imputed income: 1.1% or 2% of the cadastral value	19%	24%
Property let out	Rent less deductible expenses (EU/EEA) or gross rent (UK)	19%	24%
Sale of the property	Capital gain	19%	19%
Property let for part of the year	Rent for the days let + imputed income for the days not let	19%	24%

Since Brexit, residents of the UK — like those of other non-EU/EEA countries (Switzerland, the United States…) — are taxed at 24% on their rental and imputed income, and cannot deduct their expenses. Capital gains are taxed at 19% for everyone.

How is the tax on a property that is not let calculated?

The basic formula is simple:

Tax = cadastral value × imputation rate × ownership share × (days owned / 365) × 19% (or 24%)

• The cadastral value (valor catastral) is shown on the IBI bill. It is not the purchase price but an administrative value, often much lower.
• The imputation rate is 1.1% if the municipality's cadastral values were revised in a general revaluation that came into force on or after 1 January 2012, and 2% otherwise.
• The ownership share is your percentage of ownership (50% for a couple owning in equal shares).
• The day count applies in the year of purchase or sale.

Worked example

Mary and Paul own a flat in Torrevieja in equal shares, with a cadastral value of €47,646. The municipality has not had a recent general revaluation, so the rate is 2%.

• Total imputed income: 47,646 × 2% = €952.92
• Each owner's share: €476.46
• Tax for each (Irish residents, 19%): 476.46 × 19% = €90.53
• Total for the household: €181.06, in two separate returns.

If Mary and Paul live in the UK, the rate is 24%: €114.35 each, €228.70 for the household.

The detailed rules (day counts, garages, co-ownership, choice of rate) are explained in our guide imputed income on a property that is not let. To get your own figure in a minute, use the Fiscasa calculator.

What are the deadlines?

2025 income: the last "old-style" campaign

For imputed income for 2025, the return can be filed from 1 January to 31 December 2026. If you want to pay by direct debit, the deadline is 23 December 2026.

2026 income: the new calendar

Orden HAC/623/2026, published in the BOE (Spain's official gazette) on 23 June 2026, changes the calendar from 2026 income onwards:

Type of income	Filing period	Direct debit
2026 imputed income	1 April – 31 December 2027	1 April – 23 December 2027
2026 rentals (with tax to pay)	1 – 20 April 2027	1 – 15 April 2027
Nil return (cuota cero)	1 – 20 January of the following year	—
Capital gain on a sale	4 months after the sale (1 month + 3 months)	not available

Any return filed from 1 January 2027, even for an earlier year, uses a new form that asks for more information (number of days, ownership percentage, cadastral reference, breakdown of expenses). Everything is explained in our article what's new in 2027: Orden HAC/623/2026.

How to file and pay from the UK or Ireland

You have three options:

1. The no-certificate form (predeclaración): you fill in the form online, print the document and pay by bank transfer from abroad using the payment ID provided. This is the most accessible route for an owner living in the UK or Ireland.
2. Electronic filing, with a digital certificate, Cl@ve or through an authorised third party, which in particular allows direct debit from a bank account in the SEPA area since February 2024.
3. Payment with an NRC (Spanish bank reference), mainly practical if you have a Spanish bank account.

The practical details, with the pitfalls to avoid (transfer reference, bank charges, the 30-day validity), are in our guide paying Spanish tax from the UK or Ireland.

What do you need?

• your NIE (foreigner identification number), essential: see NIE, Cl@ve and digital certificate;
• the latest IBI bill, for the cadastral value and reference;
• the title deed (escritura), for the purchase date and how ownership is split;
• if you let the property: the rent received, the days let and the invoices for expenses;
• your home address and your country of tax residence.

What if I have never filed?

It is common, and it can be put right. A late return filed voluntarily, before any action by the tax authority, only triggers a moderate surcharge (recargo): 1% plus 1% per full month of delay in the first year, then 15% plus interest after that, with a 25% reduction if you pay everything when you file. If the AEAT contacts you first, a penalty of 50% to 150% of the tax applies instead. The AEAT can go back four years.

We have written a full article on filing late years, with worked examples.

What about the UK or Ireland?

The double taxation conventions that Spain has signed with the UK and with Ireland give Spain the right to tax income from your property. Rent received in Spain must nevertheless also be declared on your UK Self Assessment return (on the "Foreign" pages, SA106) or your Irish return (Form 11 or Form 12), with a credit for the Spanish tax that prevents double taxation. In general, the imputed income from a property you keep for your own use is not taxable income in the UK or in Ireland — and the Spanish tax on it cannot be credited. Our guide reporting Spanish property income in the UK and Ireland explains what goes where.

What Fiscasa does

Fiscasa prepares your Modelo 210 in English: a calculation checked by a person, one price per household (not per co-owner), costing of late years, and a summary for your UK or Irish return. You pay the tax directly to the Spanish Treasury: we never handle your tax money. Details are on the pricing page.

FAQ

I didn't let my flat out. Do I really have to pay?

Yes. A property that is not let and that you can use generates imputed income, taxable at 19% for EU residents (such as Irish residents) and 24% for UK residents. The amount is often modest, typically €50 to €350 per owner per year.

Do my spouse and I file a single return?

As a rule, no: each co-owner is a separate taxpayer and files their own return for their share. At Fiscasa, the price remains a household price.

Where do I find the cadastral value?

On the IBI (local property tax) bill, under valor catastral. It sometimes also appears in the title deed. See our guide to the IBI.

Can I file Modelo 210 in English?

No, the official form only exists in Spanish (and some co-official regional languages). That is precisely one of the reasons English-speaking owners get help.

What happens if I file late?

A surcharge applies, and the sooner and more voluntarily you put things right, the lower it is. See filing late years.

Is Fiscasa linked to the Spanish tax authority?

No. Fiscasa is a private service, independent of the Agencia Tributaria. We prepare your return; you remain the taxpayer and you pay the tax directly to the tax authority.