Essential Guide to Rental Income Tax for Non-Resident Property Owners in Spain – 2025

Introduction

If you are a non-resident property owner in Spain and rent out your property, you are required to declare and pay rental income tax. Spanish tax laws are strict, and failing to file your rental tax correctly can result in penalties.

In this guide, we explain everything you need to know about rental income tax for non-residents in Spain, including tax rates, deductions, filing deadlines, and how Taxadora can simplify the process for you.

Who Needs to Pay Rental Income Tax in Spain?

If you are a non-resident (fiscal resident outside Spain) and earn rental income from a property in Spain, you must declare and pay tax on your rental income to the Spanish Tax Agency (Agencia Tributaria).

✅ Applies to:

• EU/EEA and non-EU residents who own rental property in Spain.
• Individuals and companies renting out Spanish property.

🚀 Avoid penalties! The Spanish tax authorities actively monitor non-resident rental income through bank transactions, utility usage, and short-term rental platforms.

Rental Income Tax Rates for Non-Residents in Spain (2025)

Tax rates depend on whether you are an EU/EEA resident or a non-EU resident:

• EU/EEA Residents: 19% on net rental income (after allowable deductions).
• Non-EU Residents: 24% on gross rental income (no deductions allowed).

📌 Important: Since Brexit, UK residents pay 24% tax with no deductions, as the UK is now classified as a non-EU country.

Deductions for EU/EEA Residents

If you are a non-resident but an EU/EEA citizen, you can deduct certain expenses before calculating your taxable rental income, including:

• Mortgage interest
• Property maintenance and repairs
• Property management fees
• Insurance premiums
• Utility bills (if paid by the landlord)
• IBI (property tax)

🚀 Taxadora helps maximize your deductions so you only pay tax on your net rental income.

📌 Non-EU residents (including UK citizens) cannot claim deductions and must pay tax on gross rental income.

Rental Income Tax Filing Deadlines (Annual Filing from 2024)

From 2024 onwards, rental income tax must be filed annually instead of quarterly. The filing deadlines are:

• Deadline: By January 20th of the following year.
• Period Covered: The full previous tax year (January–December).

📌 Missed deadlines can result in penalties and surcharges. Let Taxadora handle your tax filings to avoid issues.

How to File Rental Income Tax in Spain

The process to declare rental income tax (Modelo 210) includes:

1. Calculate Total Rental Income – Based on payments received from tenants.
2. Deduct Eligible Expenses (only for EU/EEA residents).
3. Apply the Correct Tax Rate: 19% (EU/EEA) or 24% (non-EU).
4. Submit Modelo 210 – Rental income must be declared annually via the Modelo 210 tax form.
5. Pay Tax to the Agencia Tributaria – Ensure payment is made before the deadline.

📌 Filing rental tax can be complicated! Taxadora simplifies the entire process and ensures compliance with Spanish tax laws.

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Penalties for Not Declaring Rental Income

🚨 Failing to declare rental income in Spain can lead to:

• Late payment penalties.
• Interest charges.
• Tax audits and investigations.
• Fines that increase the longer you delay filing.

📌 Taxadora ensures your rental tax is filed correctly and on time, avoiding costly penalties.

Common Questions from Non-Resident Property Owners

1. What if I rent out my property on Airbnb or Booking.com?

• Short-term rentals are subject to the same rental income tax laws.
• Some regions require a rental license for short-term rentals.

2. Do I need to file rental tax if my property is empty?

• No rental tax is due if the property is not rented.
• However, you must still file Modelo 210 for non-resident imputed tax.

3. What if I have multiple rental properties in Spain?

• Each property must be declared separately on Modelo 210.
• Taxadora can handle multiple properties in a single filing process.

4. Can I pay rental income tax from a non-Spanish bank account?

• Yes, but payment must be made in euros to the Spanish Tax Agency.
• Taxadora facilitates secure tax payments directly to the Agencia Tributaria.

📌 Still have questions? Contact Taxadora for expert guidance!

Why Choose Taxadora for Your Rental Income Tax?

At Taxadora, we specialize in tax services for non-resident property owners in Spain. We take care of your tax filings so you don’t have to worry about compliance or penalties.

✅ How Taxadora Helps You:

• Rental Income Tax Filing (Modelo 210) – Hassle-free and accurate tax filing.
• Maximizing Deductions – EU residents can reduce taxable income.
• Deadline Management – Avoid late fees and penalties.
• Full-Service Property Tax Compliance – Including IBI tax and non-resident tax.

🚀 Let Taxadora take care of your Spanish tax obligations so you can enjoy your rental income stress-free.

📌 Own rental property in Spain? File your taxes with Taxadora today! Start Here

Conclusion

As a non-resident property owner in Spain, staying compliant with rental income tax laws is crucial. Understanding the tax rates, deductions, and deadlines can help you avoid penalties and optimize your tax liability.

💡 Taxadora makes Spanish tax compliance simple and stress-free!

📌 Need help with rental income tax? Contact Taxadora today! Learn More