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: Returns with tax to pay, grouped: 1–20 April of the year after accrual for 2026 accruals onwards (1–20 January for 2024–2025 accruals). Declaring separately, the deadlines for 2026 accruals are: April–June 2026 → the first 20 calendar days of July 2026; July–September 2026 → the first 20 calendar days of October 2026; October–December 2026 → 1–20 April 2027, the new window. A return with no tax to pay: 1–20 January of the following year. Refund claims: from 1 February of the following year, within four years from the end of the period for declaring and paying the withholding. Where the April window applies, direct debit runs 1–15 April (1–15 April 2027 for 2026 accruals). If a window has already passed, a late (extemporánea) return can still be filed.
Sources: AEAT — changes to Modelo 210 filing deadlines (Orden HAC/623/2026) · BOE — Orden EHA/3316/2010, art. 5 (consolidated)
Not sure what a term on this page means? The Spanish tax glossary explains many of them in plain English.
New to this return? The Modelo 210 guide explains what the form is and how filing works.