You rent out your property in Spain.
Renting out your property in Spain from abroad.
If you are a non-resident and you rent out a property in Spain, you are required to file this tax return every quarter.
What is it?
The quarterly filing nobody warns you about.
The Modelo 210 of the Non-Resident Income Tax (IRNR) must be filed quarterly for the income received from renting out each property you own in Spain. The taxable base is calculated from the rental income received — with certain expenses deductible if you reside in the EU/EEA — and the tax rate varies depending on your country of residence.
Key facts
- Deadline: quarterly (20 April, July, October and January)
- Per each rented property
- Standard rate: 19% (EU/EEA) or 24% (other countries)
- Form: Modelo 210 (AEAT)