Non-resident taxes in Spain in 2026: IRNR, property tax and modelo 210

Non-Resident Income Tax in Spain — IRNR, Impuesto sobre la Renta de No Residentes — is paid by anyone who does not live in Spain but earns income here. For a property owner this is the property tax for non-residents: it arises when the home stays empty, is let or is sold. In all three cases the return is form 210 (modelo 210). The rate for residents of Russia is 24%, and 19% on a sale. Filing deadlines change from 2026.

Who pays non-resident taxes in Spain

A non-resident is anyone who is not a Spanish tax resident. You become resident if you spend more than 183 days in Spain in a calendar year or your main centre of business interests is here. You are also presumed resident, unless you prove otherwise, if your spouse and minor children live in Spain. More in our article on Spanish tax residency.

A resident pays IRPF on worldwide income and files the resident return, modelo 100. A non-resident pays IRNR only on income obtained in Spain. For a property owner that means:

• rent from a flat or house in Spain;
• deemed income — tax simply for owning a home that is not let;
• capital gains on a sale, including the sale of shares in a company whose assets are mainly Spanish property.

Nationality does not matter: a Russian with a Spanish residence permit who lives here more than half the year pays IRPF, while a Spaniard living permanently in Germany pays IRNR.

Tax rates in 2026

The rates are set by Article 25 of the Non-Resident Income Tax Law.

The home stays empty: tax on deemed income

If your home in Spain is not let, the tax authority assumes you receive a notional income from it and taxes that. This is the biggest surprise for new owners: you pay even if the flat earns nothing.

How the base is calculated:

• 2% of the cadastral value (valor catastral) as the general rule;
• 1.1% if the municipality revised its cadastral values and the new ones have applied for no more than 10 years;
• the base is prorated by days of ownership: buy on 1 July and you pay for half a year;
• co-owners pay in proportion to their share;
• residents of non-EU countries get no deductions.

Example. A flat with a cadastral value of €100,000 in a town where the cadastre was revised within the last 10 years. The base is 1.1%, i.e. €1,100. A resident of Russia pays 24%: €264 a year. A resident of Germany pays 19%: €209.

The cadastral value appears on the IBI property tax bill. It is usually well below the market price — more on this and the owner’s other taxes in our article on property taxes in Spain.

The home is let: tax on rent

While the home is let there is no deemed income; tax is paid on the rent instead.

• Residents of countries outside the EU and EEA, including Russia, pay 24% on the full rent. Utilities, repairs, mortgage interest and IBI are not deductible.
• Residents of the EU, Iceland, Norway and Liechtenstein pay 19% and may deduct expenses directly related to the letting. For this they attach a tax residence certificate from their country to the return.

Example. A flat let for €1,000 a month, €12,000 a year. A resident of Russia pays 24% on the full amount — €2,880. A resident of France with €4,000 of expenses pays 19% on €8,000 — €1,520.

If the flat was let for only part of the year, deemed income is declared for the remaining months.

Form 210 deadlines: what changed in 2026

Ministry of Finance Order HAC/623/2026, published on 23 June 2026, moved the filing deadlines. These now apply:

Also note:

• since 2024 rent is declared in one annual return rather than quarterly, but a separate return for each accrual is still allowed;
• several properties with deemed income cannot be combined in one return: each flat needs its own;
• from 2027 form 210 gains fields for the number of days and the ownership share, and for rent an annex itemising expenses.

Selling a flat: 3% withholding and form 210

When a non-resident sells property in Spain, the buyer must withhold 3% of the price and pay it to the tax authority on form 211 within a month of the sale. If the buyer fails to do so, the property secures the debt.

The seller pays 19% on the capital gain and files form 210. The 3% withheld is credited against the tax:

• if the tax exceeds the withholding, the seller pays the difference;
• if the tax is lower or the sale is at a loss, the difference is refunded.

Example. A flat bought for €250,000 is sold for €300,000. The buyer withholds €9,000. Tax on the €50,000 gain is €9,500, so the seller pays another €500. Purchase and sale costs also count in the gain, so in practice the base is usually smaller. The full calculation is in our article on tax on selling a flat as a non-resident.

How to file form 210

• Who files. The owner or a representative with a power of attorney, such as a gestor. If tax on the income has already been withheld no return is needed, but for deemed income, rent paid by a private tenant and a sale it is always filed.
• How. Online on the Tax Agency website, with a digital certificate or through Cl@ve.
• How to pay. Through a Spanish bank, by direct debit, including from an account in any SEPA country, or by transfer from abroad.
• Tax representative. A resident of a non-EU country does not always need one: for example, you must appoint one if the tax authority requires it. Whether it applies is checked for each situation.

What happens if you file late

If you file late but before the tax authority sends a demand, there is no penalty, only a surcharge:

• 1% plus another 1% for each full month of delay;
• over 12 months, 15% plus late-payment interest.

If the tax authority finds the debt first, interest and a penalty are added, so it pays to file missed years yourself.

What residents of Russia should know

• 24% with no deductions. Property expenses cannot be deducted from rental income: that right exists only for EU and EEA residents.
• The double taxation treaty. In August 2023 Russia suspended its Articles 5–22 and 24, including those allocating the right to tax property income. Spain taxes this income under its own law even without the treaty. Whether the Spanish tax is credited in Russia is covered in our article on the Russia–Spain double taxation treaty.
• Moved to Spain — the tax changes. Once you become a tax resident you no longer file form 210 but the resident return, and pay on worldwide income.

Frequently asked questions

Do I pay tax if my flat in Spain stays empty?

Yes. A non-resident pays tax on deemed income: 1.1% or 2% of the cadastral value, multiplied by the 24% rate, or 19% for EU residents. The return is form 210.

What tax does a non-resident pay on renting out a flat in Spain?

Residents of Russia and other non-EU countries pay 24% on the full rent with no deduction of expenses. Residents of the EU, Iceland, Norway and Liechtenstein pay 19% and may deduct expenses.

When is form 210 for 2026 due?

For deemed income, from 1 April to 31 December 2027. For rent in one annual return, 1–20 April 2027. The deadlines were moved by Order HAC/623/2026.

What is the deadline for form 210 for 2025 on an empty flat?

31 December 2026. If you pay by direct debit, 23 December.

How much does a buyer withhold when buying from a non-resident?

3% of the price. The buyer pays it to the tax authority on form 211 within a month, and the seller then files form 210 and either pays the balance or gets the overpayment back.

Can I file form 210 without a Spanish digital certificate?

Yes: through the Cl@ve system or through a representative with a power of attorney, such as a gestor.

If I live in Spain more than half the year, do I need form 210?

No. After more than 183 days in Spain in a year you become a tax resident and declare income on the resident IRPF return, not on form 210.

Sources

• Non-Resident Income Tax Law (RDLeg 5/2004), Articles 5, 10, 13, 24, 25, 28
• Personal Income Tax Law (Ley 35/2006), Articles 9 and 85
• General Tax Law (Ley 58/2003), Article 27
• Spanish Tax Agency: changes to form 210 deadlines (Orden HAC/623/2026)
• Spanish Tax Agency: non-resident return form and deadlines
• Spanish Tax Agency: instructions for form 211