Modelo 210. File Your Rental Income Tax Online
Declare short or long-term rental income from your Spanish property. EU/EEA residents can deduct expenses; non-EU residents are taxed on the gross amount.
How it is calculated
base = income − deductible expenses (EU/EEA only) tax = base × rate (19% EU/EEA | 24% rest)
Worked example
EU: €3,000 income − €1,200 deductible × 19% → €342. UK (non-EU): €14,000 gross × 24% → €3,360.
Deadline: 1–20 January of the following year for 2024–2025 accruals; 1–20 April from 2026 onwards.