OWN · MODELO 210
Declare Imputed Income
For those who own a property in Spain and use it privately or have it available for personal use during all or part of the year.
Read more →RENT · MODELO 210
Declare Rental Income from Your Property in Spain
If you rent out your property in Spain, the rental income is taxed in Spain even if you reside in another country. Estity guides you through income, rental periods, and relevant expenses up to the completed declaration.
Non-residentRental incomeDigital declaration
Modelo 210
Declare rental income
Gather income and expenses and submit your Modelo 210 digitally with Estity.SAFE AND DIGITAL
Estity is registered as a Social Collaborator with the Spanish tax authority, Agencia Tributaria (AEAT), and can submit declarations digitally for our clients.
WHAT APPLIES?
How is rental income taxed in Spain?
As a non-resident, you are generally required to declare income from renting out a property located in Spain. Rental income is declared through Modelo 210 and is subject to the Spanish income tax for non-residents, IRNR.
How the tax is calculated depends, among other things, on your tax residency and which expenses can be considered. According to Agencia Tributaria's current guidance, the tax rate is 19% for individuals residing within the EU as well as Iceland, Norway, and Liechtenstein. For other taxpayers, the general tax rate is 24%.
For individuals covered by the EU/EEA rules, expenses that have a direct and economic connection to the rental income may be deductible when the conditions are met.
Good to know: If the property is only rented out for part of the year, the rental periods and periods for private use are treated separately. You may therefore need to declare both rental income and imputed income for the same property and year.
HOW IT WORKS
Declare rental income with Estity
Add the property
Enter the property, ownership share, and the basic information needed for the declaration.
Add the rental
Register rental periods and the rental income for the year.
Add relevant costs
Gather the costs and documentation that may affect the taxable result.
Review and submit
Check the declaration and submit Modelo 210 digitally.
MODEL 210
Ready to declare your rental income?
Gather your rental periods, rental income, and relevant expenses in Estity. We guide you through the tasks to a completed digital declaration.
PREPARE YOUR DECLARATION
Rental Income
Details of the rental income you received during the year.
Rental Periods
Total number of days the property was actually rented out.
Costs and Documentation
Receipts and documentation for expenses that may be relevant for the declaration.
Ownership Details
NIE, ownership share, and information about who owns the property.
Property Details
Property details, including referencia catastral and other information related to the property.
DO YOU WANT TO CALCULATE FIRST?
Do you want to get a first impression of the tax before you start declaring? Use our free rental income tax calculator.
MODEL 210
When should rental income be declared?
For rental income from 2026 and later, which is grouped annually and where the declaration results in tax payable, the declaration period is April 1–20 the year after the income year. For 2026, this means April 1–20, 2027. For electronic payment through direct debit, the period is April 1–15.
For declarations of 2026 income submitted separately, special transitional rules apply. Income up to and including September 2026 follows the previous quarterly deadlines, while income from October 2026 is subject to the new April deadline.
New Modelo 210 from 2027
Declarations submitted from January 1, 2027, include new information such as the number of rental days and ownership share, as well as an attachment for specifying deductible expenses. Estity shows which declaration period and information apply to the declaration you are working with.
Annual declarationApril 1–20Direct debit April 1–15Modelo 210
MODEL 210
Ready to declare your rental income?
Let Estity guide you through rental periods, income, and relevant costs up to a completed Model 210 submitted digitally.
Do I have to declare rental income if I am residing outside of Spain?
Yes. Income from renting out a property in Spain can be taxed in Spain even when the owner is tax-resident in another country.
What tax rate applies to rental income?
The current guidance from the Tax Agency generally indicates 19% for residents within the EU as well as Iceland, Norway, and Liechtenstein, and 24% for other taxpayers.
Can I deduct expenses?
For individuals covered by EU/EEA regulations, expenses with a direct economic connection to rental income may be deductible when the conditions are met. Which expenses can be used depends on the circumstances and documentation.
We are multiple owners – does each owner have to file their own tax return?
Yes. If a property is owned by several people, each co-owner is considered a separate taxpayer within IRNR.
This means, for example, that a couple who each own 50% should normally declare their respective shares through Modelo 210.
The tax is calculated based on each person's ownership share and tax residence. This is particularly important if the owners are tax residents in different countries, as the tax rate and the right to deduct costs may differ.
The Agencia Tributaria explicitly states that when a property is owned by several people, each owner must declare their proportional share.
Do I need to specify the number of rental days?
In the new version of Modelo 210 used for declarations from 2027, there is a specific field for the number of days the property has been rented.
Can I have both rental income and standard income in the same year?
Yes. If the property has both been rented out and available for your own use, the periods are treated separately.
Can Estity submit my Modelo 210?
Yes. Estity guides you through the declaration process and can submit Modelo 210 digitally.
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