{"id":12006,"date":"2026-07-08T05:43:55","date_gmt":"2026-07-08T04:43:55","guid":{"rendered":"https:\/\/www.negup.com\/blog\/?p=12006"},"modified":"2026-07-13T05:41:15","modified_gmt":"2026-07-13T04:41:15","slug":"modelo-210-2026-how-to-declare-your-rental-income-in-spain-as-a-non-resident","status":"publish","type":"post","link":"https:\/\/www.negup.com\/blog\/modelo-210-2026-how-to-declare-your-rental-income-in-spain-as-a-non-resident\/","title":{"rendered":"Modelo 210 2026: How to Declare Your Rental Income in Spain as a Non-Resident"},"content":{"rendered":"<span class=\"span-reading-time rt-reading-time\" style=\"display: block;\"><span class=\"rt-label rt-prefix\">Reading Time: <\/span> <span class=\"rt-time\"> 3<\/span> <span class=\"rt-label rt-postfix\">minutes<\/span><\/span>\n<div class=\"wp-block-rank-math-toc-block\" id=\"rank-math-toc\"><h2>Table of Contents<\/h2><nav><div><div><a href=\"#who-needs-to-file-modelo-210-for-rental-income\">Who Needs to File Modelo 210 for Rental Income?<\/a><\/div><div><a href=\"#how-much-tax-will-i-pay\">How Much Tax Will I Pay?<\/a><\/div><div><a href=\"#what-can-eu-residents-deduct\">What Can EU Residents Deduct?<\/a><\/div><div><a href=\"#step-by-step-what-information-do-you-need-to-file\">Step-by-Step: What Information Do You Need to File?<\/a><\/div><div><a href=\"#what-if-i-rented-through-airbnb-or-a-rental-platform\">What If I Rented Through Airbnb or a Rental Platform?<\/a><\/div><div><a href=\"#file-your-modelo-210-online-in-minutes\">File Your Modelo 210 Online in Minutes<\/a><\/div><\/div><\/nav><\/div>\n\n\n\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/www.negup.com\/blog\/wp-content\/uploads\/2026\/07\/pexels-jakubzerdzicki-29799518-1024x683.jpg\" alt=\"\" class=\"wp-image-12007\" srcset=\"https:\/\/www.negup.com\/blog\/wp-content\/uploads\/2026\/07\/pexels-jakubzerdzicki-29799518-1024x683.jpg 1024w, https:\/\/www.negup.com\/blog\/wp-content\/uploads\/2026\/07\/pexels-jakubzerdzicki-29799518-300x200.jpg 300w, https:\/\/www.negup.com\/blog\/wp-content\/uploads\/2026\/07\/pexels-jakubzerdzicki-29799518-768x512.jpg 768w, https:\/\/www.negup.com\/blog\/wp-content\/uploads\/2026\/07\/pexels-jakubzerdzicki-29799518-1536x1025.jpg 1536w, https:\/\/www.negup.com\/blog\/wp-content\/uploads\/2026\/07\/pexels-jakubzerdzicki-29799518-2048x1366.jpg 2048w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">Source: <a href=\"https:\/\/www.pexels.com\/photo\/real-estate-investment-essentials-with-euro-currency-29799518\/\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.pexels.com\/photo\/real-estate-investment-essentials-with-euro-currency-29799518\/<\/a><\/figcaption><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">If you own a property in Spain and earned rental income as a non-resident during 2025, this income is now declared annually, not quarterly. The deadline to declare rental income from 2025 was January 20, 2026. From 2027, a regulatory change will apply: rental income earned in 2026 must be declared by April 20, 2027. This guide explains what non-resident property owners need to know and how to avoid penalties.<\/p>\n\n\n\n<h2 id=\"who-needs-to-file-modelo-210-for-rental-income\" class=\"wp-block-heading has-medium-font-size\"><strong>Who Needs to File Modelo 210 for Rental Income?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Any <strong>non-resident<\/strong> who owns a property in Spain and earns rental income \u2014 whether from long-term tenants, short-term holiday lets, or platforms like Airbnb or Booking.com \u2014 is legally required to declare that income quarterly via <a href=\"https:\/\/taxadora.com\/non-resident-tax-modelo-210-spain\/\" data-type=\"link\" data-id=\"https:\/\/taxadora.com\/non-resident-tax-modelo-210-spain\/\" target=\"_blank\" rel=\"noopener\">Modelo 210<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This applies regardless of whether you are an EU citizen or not, and regardless of whether you paid tax on that income in your home country.<\/p>\n\n\n\n<h2 id=\"how-much-tax-will-i-pay\" class=\"wp-block-heading\"><strong>How Much Tax Will I Pay?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The tax rate depends on your country of residence:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>EU \/ EEA residents: 19%<\/strong> on net rental income (after allowable deductions)<\/li>\n\n\n\n<li><strong>Non-EU residents: 24%<\/strong> on gross rental income (no deductions allowed)<\/li>\n<\/ul>\n\n\n\n<h2 id=\"what-can-eu-residents-deduct\" class=\"wp-block-heading has-medium-font-size\"><strong>What Can EU Residents Deduct?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">If you are an EU or EEA resident, you can deduct expenses <strong>directly related<\/strong> to generating the rental income, including:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Property management fees<\/li>\n\n\n\n<li>Repair and maintenance costs incurred during the rental period<\/li>\n\n\n\n<li>Mortgage interest (proportional to rental period)<\/li>\n\n\n\n<li>Community fees (<em>comunidad<\/em>) and IBI (local property tax), pro-rated<\/li>\n\n\n\n<li>Depreciation of furniture and appliances<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Keep all invoices and receipts \u2014 the <em>Agencia Tributaria<\/em> may request supporting documentation.<\/p>\n\n\n\n<h2 id=\"step-by-step-what-information-do-you-need-to-file\" class=\"wp-block-heading has-medium-font-size\"><strong>Step-by-Step: What Information Do You Need to File?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">To complete your Modelo 210, you will need:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Your Spanish <strong>NIE number<\/strong> (<em>N\u00famero de Identificaci\u00f3n de Extranjero<\/em>)<\/li>\n\n\n\n<li>The <strong>cadastral reference<\/strong> of your property (<em>referencia catastral<\/em>)<\/li>\n\n\n\n<li>Total <strong>gross rental income<\/strong> received between January and March<\/li>\n\n\n\n<li><strong>Receipts for deductible expenses<\/strong> (EU residents only)<\/li>\n\n\n\n<li>Your <strong>bank account details<\/strong> (for payment or refund)<\/li>\n<\/ol>\n\n\n\n<h2 id=\"what-if-i-rented-through-airbnb-or-a-rental-platform\" class=\"wp-block-heading has-medium-font-size\"><strong>What If I Rented Through Airbnb or a Rental Platform?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Income from short-term holiday rentals is treated the same as traditional rental income for Modelo 210 purposes. Note that in addition to Modelo 210, rental platforms operating in Spain are now required to report income data directly to the <em>Agencia Tributaria<\/em> \u2014 meaning the tax authority already knows what you earned. Filing accurately and on time is more important than ever.<\/p>\n\n\n\n<h2 id=\"file-your-modelo-210-online-in-minutes\" class=\"wp-block-heading has-medium-font-size\"><strong>File Your Modelo 210 Online in Minutes<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Taxadora handles Modelo 210 filings for non-resident property owners across Spain \u2014 fully online, reviewed by a qualified tax specialist, and submitted directly to the <em>Agencia Tributaria<\/em> on your behalf. The process takes less than five minutes to start.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Disclaimer: The information provided in this article is for general informational and educational purposes only and should not be considered financial, legal, or professional advice. The content does not necessarily reflect the views of the publisher or its affiliates. Readers are encouraged to consult with a qualified financial advisor, legal professional, or housing counselor regarding their specific financial circumstances and options. While every effort has been made to ensure the accuracy of the information, no guarantees are made regarding completeness, reliability, or suitability.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>If you own a property in Spain and earned rental income as a non-resident during 2025, this income is now declared annually, not quarterly. The deadline to declare rental income from 2025 was January 20, 2026. From 2027, a regulatory change will apply: rental income earned in 2026 must be declared by April 20, 2027. [&hellip;]<\/p>\n","protected":false},"author":235,"featured_media":12007,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-12006","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorised"],"blocksy_meta":[],"jetpack_featured_media_url":"https:\/\/www.negup.com\/blog\/wp-content\/uploads\/2026\/07\/pexels-jakubzerdzicki-29799518-scaled.jpg","jetpack_sharing_enabled":true,"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.negup.com\/blog\/wp-json\/wp\/v2\/posts\/12006","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.negup.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.negup.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.negup.com\/blog\/wp-json\/wp\/v2\/users\/235"}],"replies":[{"embeddable":true,"href":"https:\/\/www.negup.com\/blog\/wp-json\/wp\/v2\/comments?post=12006"}],"version-history":[{"count":2,"href":"https:\/\/www.negup.com\/blog\/wp-json\/wp\/v2\/posts\/12006\/revisions"}],"predecessor-version":[{"id":12020,"href":"https:\/\/www.negup.com\/blog\/wp-json\/wp\/v2\/posts\/12006\/revisions\/12020"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.negup.com\/blog\/wp-json\/wp\/v2\/media\/12007"}],"wp:attachment":[{"href":"https:\/\/www.negup.com\/blog\/wp-json\/wp\/v2\/media?parent=12006"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.negup.com\/blog\/wp-json\/wp\/v2\/categories?post=12006"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.negup.com\/blog\/wp-json\/wp\/v2\/tags?post=12006"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}