Form 210 for residents of Ireland

19 %, on what the property actually earned

Item	Your position
Non-resident income tax rate	19 %
Inside the EU, Iceland, Norway or Liechtenstein?	Yes
Costs deductible against rent?	Yes, apportioned to the days actually let
Residence certificate	Issued by the Revenue Commissioners
Rental return	Annual, 1 to 20 April from the 2026 tax year

Because Ireland is a Member State, you deduct before the rate is applied: mortgage interest, community charges, the local property tax, insurance, repairs, the management or agency commission, utilities you pay, and the depreciation of the building. The deduction is not given in full. It is apportioned to the days the property was genuinely let, on the reasoning that an expense incurred during a month when the flat sat empty relates to your own enjoyment of it rather than to the production of taxable rent. So a flat let for 120 nights carries roughly a third of its annual running costs into the rental return, and the rest is simply not relieved.

This is why the nights matter so much, and why a booking log that agrees with the bank statements is worth more to you than any argument about the expenses themselves. On 14,000 € of rent from 150 nights against 9,000 € of annual costs, the deductible slice is about 3,700 €, the taxable profit about 10,300 €, and the Spanish tax about 1,960 €. A British owner with the identical flat would pay 3,360 €.

Two separate charges on the same address

• Rental income, declared once for the whole year, one return for each property and for each owner. The 2024 and 2025 years were filed between 1 and 20 January; from the 2026 year the window moves to 1 to 20 April of the following year, under Order HAC/623/2026.
• Imputed income for the days the property stood at your disposal, at 1.1 % of the rateable value where that value has been revised within the last ten years and 2 % where it has not, scaled by your share and the days, filed under period code 0A.

There is no joint assessment. A couple who bought together file separately, each on their own percentage, and a family that owns three properties between four names can find itself filing a dozen returns in a single April. It is repetitive rather than difficult, but it has to be right, because the Spanish authorities cross-check against the land registry and know exactly how many combinations of owner and property ought to appear.

Your Revenue certificate

The lower rate and the double taxation convention between Spain and Ireland both depend on your being able to prove where you live. The Revenue Commissioners issue a certificate of residence on request, and Spain treats it as valid for one year from its date. Two habits save a lot of trouble. Ask for it well before the Spanish deadline rather than in the same week, and keep the old ones: a Spanish query about the 2024 return in 2027 is answered by the 2024 certificate, not by the current one.

What happens at the Irish end

An Irish resident is taxed on worldwide income, and foreign rental income is returned in Ireland with a credit for the Spanish tax paid on the same profits. Three features of the Irish position are worth knowing before you file anything.

The tax years line up. Ireland, unlike the United Kingdom, runs on the calendar year. Your Spanish return for 2026 and your Irish return for 2026 cover exactly the same twelve months, which makes the credit claim materially simpler than it is for a British neighbour with an identical flat and removes an entire category of argument about apportionment.

The Irish computation is not the Spanish one. Irish rules on which expenses are allowable, and on capital allowances, do not match the Spanish rules, so the Irish taxable figure and the Spanish taxable figure will rarely be identical. That is normal. The credit relieves Spanish tax against Irish tax on the same income, and where the Irish charge is larger you top it up at home.

Domicile matters, not just residence. An individual who is resident in Ireland but not domiciled there may be taxable on foreign income only to the extent it is remitted. If that describes you, the treatment of Spanish rent at home can differ sharply from the ordinary case. It makes no difference whatsoever to the Spanish return — Spain taxes the property because the property is in Spain — but it changes the conversation with your own adviser, and it is worth having that conversation before rent starts landing in an Irish account.

The mistakes we see

• Deducting the full year of costs. The deduction is real but it is pro-rated. Claiming twelve months of interest against eight weeks of letting is the fastest way to a correction.
• No record of nights. Without a defensible count of the days let, the apportionment collapses and with it the deduction you are entitled to.
• Declaring rent and forgetting the rest of the year. Imputed income is the charge people discover four years late, usually through a letter.
• One return for a couple. Two names on the deed means two returns.
• Assuming the 3 % on a sale is the end of it. It is a payment on account. Where the real gain is small, or there is a loss, the balance is reclaimed — but only if somebody claims it.

How we handle Ireland

We set up each property and each owner once, take the rateable values, take the nights let from your statements, do the apportionment properly, and send you the figures before filing. We track the date on your Revenue certificate. You hear from us in English. The fee is fixed and published on the pricing page; if the case is unusual, describe it and we will quote. The general rules behind all of this are in our guides to non-resident property tax, form 210 and imputed income.

The flat from the boom, twenty years on

Many Irish owners bought in Fuengirola, Benalmádena, Mijas Costa, Torrevieja or Lanzarote between 2003 and 2008, often off-plan and with Irish bank loans. The flats lost value after 2008 and only recently regained their purchase price, or a little more. Meanwhile the family holidayed there and let it in summer to cover the community charges. The rent was often declared irregularly and the empty months hardly ever. Before selling, that needs putting in order, because a sale is when the tax authority looks hardest.

Fuengirola: Siobhan and Declan's summer, declared properly

Resident in Cork, they bought in 2006 for 230,000 € plus 12,000 € of purchase costs, half each. In 2026 they let the flat for 105 nights for 10,500 € and pay 1,050 € separately for cleaning and linen. Year-round costs of 8,385 € (IBI 450 €, community 1,200 €, insurance 240 €, utilities 1,100 €, mortgage interest 1,600 € and depreciation of 3,795 €, which is 3 % of the 126,500 € building value) are cut to 105/365: 2,412.12 €.

Each owner's return	Working	Result
Net rent of the flat	10,500 − 1,050 − 2,412.12	7,037.88 €
Each owner's half	50 %	3,518.94 €
Rental Modelo 210	× 19 %	668.60 €
Imputed income, each	105,000 × 1.1 % × 260/365 ÷ 2	411.37 €
Imputed income Modelo 210	× 19 %	78.16 €

March 2027: the loss that is not a loss

They sell for 245,000 €, with 8,000 € of selling costs. At first sight they lose money: 242,000 € in with costs, 237,000 € out. But the Spanish calculation deducts from the acquisition value the depreciation for the years the flat was let. Suppose those years add up to 9,000 €.

Sale	Amount
Sale price	245,000 €
Selling costs	− 8,000 €
Acquisition value (242,000 − 9,000 depreciation)	− 233,000 €
Capital gain	4,000 €
Each owner's gain (50 %)	2,000 €
Tax for each at 19 %	380 €
Buyer's 3 % withholding on 245,000 €, per head	3,675 €
Refundable to each	3,295 €

The buyer pays the 7,350 € withheld with Modelo 211 within a month; each seller then files their own capital gains Modelo 210 in the following three months and claims the excess there. Without that return the money does not come back by itself; see recovering the 3 %. The municipal land value tax is separate, paid by the seller, and not due where there was no increase in land value, which for a flat bought at the peak can genuinely happen; see when it is not payable.