Last Updated on November 14, 2025
A significant update to the Spanish tax code (Modelo 210) for non-resident property owners who receive rental income simplifies the filing process from quarterly to annual. This change applies to income earned from January 1, 2024, onwards.
The primary change to Spanish rental income tax now permits non-resident property owners to file their tax returns (Modelo 210) annually instead of being subject to the former quarterly filing requirement. This new annual deadline for rental income earned from 2024 onward falls on January 20 of the following year, though all income earned prior to 2024 must still be filed quarterly.
Key Filing Requirements at a Glance
This table clarifies the difference between the new rule (2024 income) and the old rule (pre-2024 income) for non-resident landlords.
| Item | Old Rule (Pre-2024 Income) | New Rule (2024 Income Onwards) |
|---|---|---|
| Filing Frequency | Quarterly | Annually |
| Annual Deadline | N/A | January 20 of the following year |
| Direct Debit Deadline | Quarterly (Jan 15, Apr 15, Jul 15, Oct 15) | January 15 of the following year |
| Tax Form | Modelo 210 | Modelo 210 |
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Frequently Asked Questions (FAQ)
Who benefits from the change to annual rental income filing?
The change applies only to non-resident property owners in Spain who receive rental income. This simplifies the process by reducing the required number of annual filings from four to one.
If I had rental income in 2023, do I file it annually or quarterly?
Income earned in 2023 or any prior year must still be filed and paid according to the old quarterly deadlines (April 20, July 20, October 20, and January 20). The new annual rule applies strictly to income accrued from January 1, 2024.
Do I have to file anything if I don’t rent out my Spanish property?
Yes. Non-resident owners of non-rented properties are still required to file a tax return and pay tax on “Deemed Rental Income” (imputed income) annually, using the Modelo 210 form, with a deadline of December 31st of the following year.
What is the tax rate on Spanish rental income for non-residents?
The tax rate depends on your country of residence:
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EU/EEA Residents: A flat rate of 19% on net rental income.
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Non-EU Residents: A flat rate of 24% on the rental income.
Can non-residents deduct expenses from their rental income?
EU/EEA Residents (plus Norway and Iceland) can deduct expenses directly related to the rental activity (e.g., IBI, interest, repairs). Non-EU Residents historically could not, but recent Spanish court rulings (as of July 2025) are extending the right to deduct expenses to all non-residents to prevent discrimination.
What kind of expenses are typically deductible for EU/EEA residents?
Allowable deductions include the local property tax (IBI), community fees, home insurance premiums, necessary repairs and maintenance costs (but not improvements), and mortgage interest (all prorated for the time the property was rented).
What happens if I want to pay using direct debit (bank transfer)?
If you choose to pay your annual tax liability (for income earned from 2024 onwards) via direct debit, you must submit the Modelo 210 earlier, by January 15th, to allow the Spanish Tax Agency time to process the transaction. The final payment deadline remains January 20th.
If my property was rented for part of the year and vacant for the rest, how do I file?
You must file two separate Modelo 210 returns for the property:
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One return for the days it was rented (declaring actual rental income, filed annually by January 20th).
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One return for the remaining days it was vacant (declaring “Deemed Rental Income,” filed by December 31st of the following year).