Modelo 210 – What Non-Resident Property Owners Need for the Year 2026

A complete overview for those who own property in Spain but live abroad.

Non-resident property owners in Spain face a familiar tax scheme, but with important changes for short-term rentals. Two declaration periods define the coming year, while a new reporting of rental activities from OTA platforms is mandatory.

Why Must Non-Residents Declare?

If you own a property in Spain but are not a resident in the country, the property is considered an economic asset that generates taxable consequences. The tax obligation arises whether you rent out the property or not. The three most common types of declarations are:

1. Imputed Income (Modelo 210)

Even if you never rent out your property, it is considered under Spanish law to generate a fictitious income. This must be declared and taxed annually.

2. Rental Income (Modelo 210)

If you rent out your property – short-term, long-term, or a combination – you must declare the actual income.

3. Capital Gain on Sale (Modelo 210)

Upon sale, any gain must be declared. This applies even if you have already paid retención (3% withheld by the buyer). Reporting must occur no later than four months after the sale date.

Important Dates 2026

A Single Annual Declaration Window for Rental Income

From 2025, all rental income must be declared in a single annual submission, in January of the following year. This replaces the previous quarterly reporting.

This means rental income for 2026 must be submitted January 1–20, 2027.

New Unified Register for Tourist Rentals

All tourist and short-term rentals are now covered by a central register - Single Rental Registry

• Each property must have an NRA number, which is a verifiable registration number.
• Rental platforms (Airbnb, Booking, etc.) must verify the number.
• If the number is missing or incorrect, the listing can be removed.
• Property owners risk fines for lack of registration.
• Reporting of rental activities from OTA platforms is mandatory. Februari 1 - March 3 every year.

For those renting out, this means that license information must be correct and updated in all channels.

Important Declaration Dates

Imputed Income for 2025

• Final submission and payment deadline: December 31, 2026
• Applies to all non-residents who do not rent out all year.

Rental Income for 2026

• Declaration period and payment date: January 1–20, 2027
• Applies whether the rental is tourist or long-term.

Late submission can lead to late fees, interest, and additional penalties from the Spanish tax authority.

Tax Rates and Calculation Basis

Tax Rate

• 19% for owners residing in the EU/EEA
• 24% for owners outside the EU/EEA

For EU/EEA owners, the tax is based on net income (income – expenses).

For non-EU/EEA owners, the tax is based on gross income (no deductions).

Calculation of Imputed Income

The imputed income is based on the property's cadastral value (valor catastral):

• 1.1% if the value has been recently revalued
• 2% if there has been no revaluation in the last ten years

This amount is taxed at the relevant rate depending on the owner's tax residence.

What Happens If You Do Not Declare?

The consequences can be extensive:

• Late fee that grows month by month, (1% per month for the first 12 months thereafter up to 15%)
• Interest on unpaid amounts
• Risk that the tax authority freezes your ability to conduct future transactions
• Upon sale, the tax authority may withhold all or part of the sale proceeds until debts are settled

The Spanish tax authority has tightened control over non-residents in recent years, particularly through automatic data cross-checks against the property register and digital rental platforms.

Summary – What Does This Mean for You?

• You must declare imputed income for 2025 by December 31, 2026.
• Rental income for 2026 is declared once, January 1–20, 2027.
• Tourist rentals require a valid registration number to be listed on platforms.
• Reporting of rental activities from OTA platforms is mandatory. Februari 1 - March 3 every year.
• The tax rate depends on whether you are an EU/EEA resident or not.
• Missing the declaration can lead to fines, interest, and administrative obstacles.

With Estity, you get support throughout the process – from automatic retrieval of property data to accurate calculation of both imputed income and rental income.

All in one place, hassle-free.