Spain Non-Resident Tax Calculator — Model 210 IRNR 2026

Filing deadlines depend on the income type. Rental income: quarterly, with the return due in January (Q4), April (Q1), July (Q2) and October (Q3) of each year. Imputed income on an empty/unused property: annually, filed between 1 January and 31 December of the year following the accrual year (e.g. for 2025 imputed income, file by 31 December 2026). Capital gains from a property sale: within 3 months of the notarial deed date. Late filing triggers interest and penalties under Art. 26 LGT.

EU/EEA residents pay IRNR at 19% on rental income and imputed income, and can deduct expenses directly related to the rental property. Non-EU residents — including UK nationals since Brexit on 31 December 2020 — pay 24% on GROSS income with no expense deductions. On capital gains from property sales, both EU and non-EU residents pay 19%. This rate difference is the core reason many UK property owners explore establishing Spanish tax residency or restructuring.

Under Art. 25.2 LIRNR, when a non-resident sells a Spanish property, the buyer must withhold 3% of the gross sale price and pay it to the AEAT (Agencia Tributaria) within 1 month of the sale via Modelo 211. This is an advance payment against the non-resident's capital gains tax liability. The seller then files Modelo 210 (capital gains) within 3 months of the sale to declare the actual gain and the correct tax due (19%). If the 3% withheld exceeds the tax owed, the seller receives a refund — which can take 6-18 months.

IgeraGestories can compute your exact Model 210 liability in real time for all three scenarios: imputed income (asking for cadastral value + revision date + your residency status), rental income (gross receipts + your EU/non-EU status + deductible expenses if EU), and capital gains (purchase price + costs + sale price + 3% retention already paid). All calculations cite the applicable LIRNR articles and AEAT instruction circulars — the same sources a gestor would use.