Non-Resident Tax Spain (Model 210): Complete Guide for Expats 2026
IRNR rates, deadlines, deductions, the 3% retention on property sales and the imputed income rule. IgeraGestories answers all your Model 210 questions in seconds, citing the exact article of the LIRNR.
IRNR tax rates at a glance (2026)
Rates depend on your country of residence and the type of income. UK nationals are non-EU since Brexit — this matters for deductions.
| Income type | EU / EEA residents | Non-EU (incl. UK) | Legal basis |
|---|---|---|---|
| Rental income | 19% | 24% | Art. 25.1.f LIRNR |
| Imputed income (empty property) | 19% | 24% | Art. 85 LIRPF + LIRNR |
| Capital gains (property sale) | 19% | 19% | Art. 25.1.f LIRNR |
| Dividends | 19% | 19% (treaty may reduce) | Art. 25.1.a LIRNR |
| Interest | 19% | 19% | Art. 25.1.b LIRNR |
| Pension income | 19% | 24% (or treaty rate) | CDI applicable |
Note: Double taxation treaties may reduce rates further. Always check the applicable CDI.
Model 210 & IRNR — Frequently Asked Questions
Who has to file the Spanish non-resident tax (IRNR)?
Anyone who is not a Spanish tax resident (i.e. spends fewer than 183 days in Spain in a calendar year AND whose economic centre of interest is outside Spain) but who earns income in Spain — including rental income from a Spanish property, dividends from Spanish companies, capital gains from selling Spanish property, or imputed income on a second home. The obligation arises under Art. 1 LIRNR (RDL 5/2004).
What is the Model 210 and when must it be filed?
Model 210 (Impuesto sobre la Renta de No Residentes) is the annual tax return for non-residents. For rental income: quarterly (January, April, July, October for the previous quarter). For imputed income on a property not rented out: once per year, between 1 January and 31 December of the year following accrual. For capital gains: within 3 months of the date of the notarial deed. Late filing triggers interest and penalties under Art. 26 LGT.
What tax rate applies to non-residents?
EU/EEA residents: 19% on most income types (Art. 25.1.f LIRNR). Non-EU residents (including UK nationals post-Brexit): 24% general rate. Capital gains from property sales: 19% for EU/EEA, 19% for non-EU residents as well (reduced in 2015). Dividend income: 19% (or lower if a double taxation treaty applies — e.g. 10% under the CDI UK–Spain for certain dividends).
I own a Spanish property but don't rent it out. Do I still have a tax obligation?
Yes. The Spanish tax authorities impute an income on second homes (the "imputación de rentas inmobiliarias") under Art. 85 LIRPF, applied by reference for non-residents under LIRNR. The imputed income is 1.1% of the cadastral value (2% if the value was not revised after 1 January 1994). You must file Model 210 annually for this imputed income, even though no rent was received.
Can non-residents deduct expenses from Spanish rental income?
EU/EEA residents CAN deduct expenses directly related to the rental (mortgage interest, community fees, IBI property tax, repairs). Non-EU residents (including UK nationals since Brexit) CANNOT deduct expenses — they pay 24% on gross rental income. This is a key difference and one of the reasons many British owners consider establishing Spanish tax residency or restructuring through a company.
What is the 3% retention when selling a Spanish property as a non-resident?
Under Art. 25.2 LIRNR, when a non-resident sells a Spanish property, the buyer is legally required to withhold and pay 3% of the sale price to the AEAT (Agencia Tributaria) on behalf of the seller. This is not the final tax — it is an advance payment. The seller then files Model 210 to declare the actual capital gain (19%) and can claim a refund if the 3% withheld exceeds the tax due. Deadline: 3 months after the notarial deed.
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