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.
The line, and why it exists
Spanish law splits non-resident owners into two groups. If you are resident in a Member State of the European Union, or in Iceland, Norway or Liechtenstein, you are taxed at 19 % and you may subtract the costs of owning and letting the property before the rate is applied. If you live anywhere else — the United Kingdom since Brexit, the United States, Canada, Switzerland, Morocco — the rate is 24 % and the deduction disappears entirely. You are taxed on every euro of rent that reaches you, with nothing allowed for the mortgage interest, the community charges, the insurance, the local property tax or the agent's commission that made the rent possible.
The official reason is administrative: the favourable treatment is reserved for countries bound to Spain by the European rules on mutual assistance and the exchange of tax information. Iceland, Norway and Liechtenstein are inside the line although they are outside the European Union, because the European Economic Area agreement carries equivalent obligations. Switzerland is outside it although it sits in the middle of the continent and exchanges information with Spain under its own agreements. The line follows a legal text, not a map, and no amount of geographical common sense moves it.
Find your country
| Country of residence | Rate | Costs deductible? |
|---|---|---|
| Germany | 19 % | Yes |
| Austria | 19 % | Yes |
| Belgium | 19 % | Yes |
| Canada | 24 % | No |
| Denmark | 19 % | Yes |
| United States | 24 % | No |
| Finland | 19 % | Yes |
| France | 19 % | Yes |
| Ireland | 19 % | Yes |
| Iceland | 19 % | Yes |
| Italy | 19 % | Yes |
| Luxembourg | 19 % | Yes |
| Morocco | 24 % | No |
| Norway | 19 % | Yes |
| Netherlands | 19 % | Yes |
| Poland | 19 % | Yes |
| Portugal | 19 % | Yes |
| United Kingdom | 24 % | No |
| Czech Republic | 19 % | Yes |
| Romania | 19 % | Yes |
| Sweden | 19 % | Yes |
| Switzerland | 24 % | No |
What the gap looks like in money
Take a flat that produces 12,000 € of rent in a year and costs 4,000 € to run. A resident of Dublin or Düsseldorf declares 8,000 € and pays 1,520 €. A resident of Manchester or Miami declares 12,000 € and pays 2,880 €. Nothing about the flat, the tenants or the year has changed: only the passport office nearest the owner's front door. The gap widens as the costs rise, and it is at its most brutal where there is a mortgage, because interest is one of the costs the non-European owner cannot subtract.
In July 2026 the Spanish Supreme Court agreed to hear the question of whether shutting owners resident outside the European Union out of the deduction is compatible with the free movement of capital, which unlike the other freedoms also protects movements to and from third countries. Nothing has been decided, and it would be dishonest to tell a client that a refund is coming. The prudent course is to file as the law currently reads — on the gross rent, without deducting — and then lodge a claim to rectify the return, which keeps the year alive while the point is argued instead of letting it close behind you.
What is identical wherever you live
The rate and the deduction are the only two things your country of residence changes. Everything else in the machinery is the same for a Norwegian and a Canadian.
- One return per property and per owner. Spanish law does not pool a household. A married couple owning two apartments between them files four rental returns, not one joint return with four columns.
- Empty days are taxed too. For every day the property is simply there for you, Spain assesses a notional income — 1.1 % of the rateable value where that value was reviewed in the last ten years, otherwise 2 % — apportioned by your share and by the number of days. See imputed income for how that is worked out.
- Rent is now declared once a year. Quarterly filing ended with the 2024 tax year. For 2024 and 2025 the annual return fell between 1 and 20 January; from the 2026 tax year onwards the window moves to 1 to 20 April of the following year, under Order HAC/623/2026.
- A residence certificate is the key that unlocks everything. It proves which of the two groups you belong to and which treaty applies, and it is valid for one year from issue.
How to read your page
Each country page below sets out the rate that applies to you, whether costs come off, the name of the body that issues your residence certificate, the treaty that stops the same rent being taxed twice, and the mechanism your own country uses to give you relief for the Spanish tax — a credit in some places, an exemption that nonetheless pushes up the rate on your other income in others. Read it alongside the general guides to non-resident property tax and form 210 itself.
We are Spanish lawyers, and we advise on Spanish tax. What we say about the law of your own country is background, offered so that you know what to ask and of whom. We do not advise on foreign law and we do not file foreign returns. Keep an adviser at home; we will give yours the Spanish figures, dated and documented, in the form they need to claim your relief.
What handling it looks like
We register each property and each owner, count the nights actually let from the platform statements so that the apportionment of costs stands up, prepare every return, and send you the figures to look at before anything is filed. We watch the expiry date on your certificate, because the year it lapses is the year the higher rate is applied. We write in English, Spanish or French. The fee is a fixed monthly figure, set out on the pricing page, and if your situation does not fit the standard case you can simply tell us about it.