Skip to main content
Get a Quote

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)

Who must file it?

Are you required to file it?

If you do not reside in Spain and you rent out any property in the country — whether a house, villa, apartment, garage or storage unit — you are required to declare that income every quarter. These are the most common cases.

  • Long-term rental

    If you rent out your property in Spain as the tenant's primary residence, you must declare the income every quarter.

  • Holiday or tourist rental

    If you rent out your property by the day or week through platforms such as Airbnb or Booking.com, that income is also subject to IRNR.

  • Seasonal rental

    If you let your property during specific months of the year, you must declare the rental income received during that period.

Whats included

We manage it for you.

  • Tax base calculation


    We calculate the amount to be declared based on the rental income received and the applicable tax rate.

  • Filing with the Spanish Tax Authority


    We file the return directly with the AEAT on your behalf, as registered tax representatives..

  • Proof of filing


    You will receive the official confirmation from the Spanish Tax Authority by email within 48 hours.

  • Query assistance


    If the AEAT sends you any related notification, we will help you resolve it.

Let's talk about your situation.

Start now

We use cookies to give you the best possible experience. They also let us analyse user behaviour to continuously improve the website.