Rental Income Tax for Non-Resident Landlords in Spain
This article is for landlords who are not tax residents of Spain. Resident landlords pay under a different system with a reduction on net income — see our IRPF basics guide for residents instead.
Non-resident rental income tax runs through a separate regime — the IRNR (Impuesto sobre la Renta de No Residentes), filed via Modelo 210 — and it works meaningfully differently from resident taxation, with a split that depends entirely on where you're resident.
The rate split: EU/EEA vs. everyone else
Per AEAT's official rules:
- EU/EEA residents (EU member states, plus Iceland, Norway, and Liechtenstein) pay 19% on Spanish rental income.
- All other non-residents — including UK, US, Canadian, and most other non-EU/EEA nationals since Brexit — pay 24%.
The deduction split matters as much as the rate
This is the detail that catches people out: EU/EEA residents can deduct expenses directly related to the Spanish rental income (mortgage interest, community fees, IBI, repairs, insurance, and similar costs), following rules broadly similar to resident IRPF — but must attach a tax-residency certificate from their home country to claim this. Non-EU/EEA residents generally cannot deduct any expenses — they're taxed on the full gross rental amount, with no offsetting deductions. This makes the effective tax burden gap between EU/EEA and non-EU/EEA residents larger than the 5-point rate difference alone suggests.
How and when you file
Non-resident rental income tax filing frequency has changed more than once in recent years — most recently, rules published in mid-2026 further adjusted the filing deadlines for rental-income declarations. Given how recently this changed, don't rely on a specific date from this or any article — confirm the current filing deadline directly on AEAT's official Modelo 210 page before filing, since this is exactly the kind of detail that's easy to get wrong by working from last year's information.
Quick answers
Does this apply to imputed income on a property I own but don't rent out? Yes, non-resident owners also owe tax on imputed income for periods a property isn't rented, using the same 19%/24% rate split, calculated on a percentage of the property's cadastral value. This is a related but separate calculation from actual rental income.
Can I deduct a property manager's fee if I'm an EU/EEA resident? Property management fees are among the categories of expenses "directly related to the income" that EU/EEA residents can generally deduct — but confirm this specifically applies to your situation with a tax professional, since correctly documenting the residency certificate and the expense connection matters for this to hold up.
I'm a non-EU/EEA resident — is there any way to deduct expenses? Under the current general rule, no — gross income is the taxable base for non-EU/EEA non-residents. This is one of the more consequential differences in the Spanish tax system based purely on residency, and it's worth factoring into your return expectations before investing, not after.
This article offers general, educational information and does not constitute tax, legal, or financial advice. Non-resident tax rules, deductions, and filing deadlines change — confirm current requirements directly with AEAT or a tax professional experienced in non-resident taxation before filing.