Spain · filing duty
What is Spanish non-resident tax, and when does a property owner file Modelo 210?
Spanish non-resident tax explained for owners: rent, imputed income on an empty home, or a sale, at 19% or 24%.
Updated
Direct answer
Spanish non-resident tax (IRNR) is the income tax Spain charges people who live elsewhere on Spanish-source income. For a property owner it arises in three cases: rent, imputed income on an urban home that was not let (1.1% or 2% of the cadastral value a year, prorated by ownership share and by the days not let over the days in the year), and a gain on sale. Each is declared on Modelo 210, per owner. On rent and imputed income, the rate is 19% for EU/EEA residents and 24% for others, including the UK and Switzerland. A gain on sale is taxed at 19% whatever the residence (TRLIRNR article 25.1.f). Our call: an empty holiday home is not exempt. It is the case owners most often miss.
Working route
Classify the event
Identify whether the period produced rent, imputed urban-property income, a transfer gain or more than one category.
Match the income code
The official instructions use different income-type codes and property data for each event.
Check ownership shares
Joint owners generally need their own share and taxpayer data handled correctly rather than one informal household total.
Hard stop
Stop for a sale, inheritance, permanent establishment, disputed residence, representative requirement or mixed rental/imputed periods you cannot separate.