Campaign open. Imputed income for 2025 is filed until 31 December 2026 (23 December if you pay by direct debit).
Rental year 2026: we are getting it ready now. The Form 210 for rent received in 2026 is filed from 1 to 20 April 2027 (to 15 April if you pay by direct debit): since the 2026 tax year it is no longer January, which is what Order HAC/623/2026 changed. What takes the time is not the form, it is the paperwork behind it: platform statements, contracts, cost invoices and your certificate of residence. We collect it over the winter and file on the first day the window opens.
Let, or at your disposal
Modelo 210, explained
The Spanish non-resident income tax return. What it covers, when it is due and how the numbers are worked out.
Two different filings
- Rental income, if you let the property. Grouped annually since the 2024 tax year.
- Imputed income, for the days the property was available to you. Filed under period code 0A.
Deadlines
| Income and year | Filing window |
|---|---|
| Rental income 2024 and 2025 | 1–20 January of the following year |
| Rental income 2026 onwards | 1–20 April of the following year |
| Imputed income 2025 | Any time up to 31 December 2026 |
| Imputed income 2026 onwards | 1 April to 31 December of the following year |
If you pay by direct debit the window closes earlier: 1 to 15 April for rental income and 1 April to 23 December for imputed income. We work to that date, not to the filing date, because a bank that is slow to confirm an IBAN will not give you the days back.
The change comes from Order HAC/623/2026 of 12 June, published on 23 June 2026.
How the tax is calculated
EU, Icelandic and Norwegian residents pay 19 % on rent less allowable expenses, pro-rated to the days let. Everyone else pays 24 % of gross rent with no deductions. Imputed income is 1.1 % or 2 % of the rateable value, apportioned by ownership share and days available.
Form 210 calculator
What one property and one owner would pay in a year, split between the rent and the days the place stood at your disposal.
Rental income for 2026 is filed from 1 to 20 April 2027. Deemed income for 2026, from 1 April to 31 December 2027.
Filling it in: the form follows a fixed order
The 210 is short and unforgiving. It is built in blocks, and each block decides what the next one allows you to do.
| Block | What goes in it, and what it decides |
|---|---|
| Accrual | The tax year and the period. This is where the annual grouping lives: a whole year of rent for one property and one owner goes into a single return instead of the four separate filings it used to take. |
| Type of income | A code that says what kind of income this is — rent received, imputed income on a property at your disposal, or a gain on a sale. Everything downstream follows from it, and the codes are not interchangeable: a year of rent and a year of imputed income are two returns even for the same flat and the same owner. |
| Taxpayer | Name, Spanish tax number, country of residence and address abroad. The country you put here is what drives the rate, so it must be the country your residence certificate says. |
| Payer or property | For property income, the cadastral reference and your percentage share. The reference comes from the IBI receipt, not from the deed's description. |
| Calculation | Gross income, the expenses admitted where they are admitted at all, the taxable base, the rate, and any withholding already suffered. |
| Payment or refund | The account the tax is taken from, or the account a refund goes to. Getting a refund paid into an account outside Spain is possible but asks for more detail and proof of ownership, and it is where refunds most often stall. |
Two structural points that surprise people coming from other systems. There is no joint return: a couple owning together are two taxpayers filing separately on their own share, each with their own certificate. And there is no personal allowance, no nil-rate band and nothing to set the first euros against — tax is due from the first euro of base.
19 % or 24 %, and what actually decides it
Not your nationality, not where you were born and not where the money is paid. What decides it is where you are tax resident in the year the income arises, evidenced by a certificate issued by that country's tax administration.
Residents of the EU, Iceland, Norway and Liechtenstein pay 19 % on net income. Everyone else pays 24 % on gross income. The difference is therefore double: a lower rate applied to a smaller number. It is also a rate that can change during your ownership without you moving a thing — British owners discovered that when the United Kingdom left the Union, and the same happens to anyone who moves between an EU country and a non-EU one.
Whether excluding non-EU residents from deducting costs is compatible with the free movement of capital — which, unlike the other freedoms, is not confined to the EU — is a live question. The Spanish Supreme Court agreed on 15 July 2026 to examine it. Nothing has been decided. We are not going to tell you how it will end; what we will say is that a year filed and left alone becomes final, while a return filed on the conservative basis and followed by an application to rectify keeps the question open at a modest cost.
The expenses, and the fraction that applies to them
Where deduction is available, the rule is that the expense must relate to the income, be evidenced by an invoice in the owner's name, and be apportioned twice: by ownership share and by the days actually let.
| Cost | Treatment |
|---|---|
| IBI, rubbish charge, community fees, insurance, mortgage interest | Deductible, apportioned by share and by days let |
| Utilities, where you pay them rather than the tenant | Same apportionment |
| Repairs and maintenance: painting, a boiler replaced, a leak fixed | Deductible. Improvements are not: they are added to the cost of the property and matter when you sell |
| Depreciation of the building | An annual percentage of the construction value, excluding the land, which is why the split between land and building on your IBI receipt matters |
| Agency and platform commissions, cleaning between guests | Deductible in full where they belong to a specific let, rather than apportioned |
| Your flights to inspect the property, your own time, furniture bought years ago with no invoice | Not deductible |
The frequent error is to deduct twelve months of community fees against three months of rent. The remaining nine months are not a deduction: they are the period that produces imputed income instead, against which nothing is deductible at all. Interest and repairs carry one further limit: together they cannot turn that property's income negative in the year, though the excess can be carried forward against the same property's income in the following years.
When the 210 produces a refund
It happens more often than people expect, in three situations: tax was withheld at source from your rent by a business tenant and exceeded the final liability; you sold and the buyer withheld more than the gain actually attracted; or a return was filed on a basis that later proved wrong and is being rectified.
A refund claim is not a favour. The administration has a period of roughly six months from the end of the filing window — or from the date you filed, if you filed late — to settle it, and beyond that late-payment interest runs in your favour. What holds refunds up in practice is almost never the merits: it is a bank account that does not clearly belong to the taxpayer, a certificate of residence that had expired at the wrong moment, or a tax number that does not match the one on the deed.
The tax office has four years from the end of the filing period to review a return, and you have the same four years to correct one in your favour. Both directions matter: it is the reason we look at the open years when a new client arrives, and the reason a return filed on a doubtful basis should be accompanied by the request to rectify rather than left to become final.
What you need to keep
- Platform statements or tenancy agreements showing the dates of each stay.
- Invoices for costs, in the owner's name.
- A valid tax residence certificate.
- Your IBI receipt, which shows the cadastral reference and rateable value.
- The deed of purchase, with the costs and taxes paid at the time, which fix the acquisition value for depreciation now and for the gain when you sell.
- The filing receipt for every return, with its verification code. It is the only thing that proves a return exists.
We keep all of it in a Google Drive folder shared with you, by year, and we tell you which piece is missing before the deadline rather than after.