Modelo 210 rental income

Spain Rental Income Tax Calculator
Estimate tax on Spanish rental income

If you rent out a property in Spain as a non-resident, you must usually declare the income using Modelo 210 and pay Spanish rental income tax.

Enter your rental income and deductible expenses below to calculate your estimated tax liability as a non-resident property owner in Spain.

19%

Standard tax rate for rental income earned by EU or EEA residents.

24%

Standard tax rate for rental income earned by residents outside the EU or EEA.

210

Modelo 210 is used to declare Spanish rental income as a non-resident.

Calculate your Spanish rental income tax

Use this Modelo 210 calculator to estimate your non-resident property tax in Spain for the selected tax year. The result gives a reliable overview of your expected Spanish rental income tax liability.

EU / EEA: 19% Non-EU: 24% Rental income

Need help filing Modelo 210?

If you want an accurate calculation and compliant filing of your Spanish rental income tax, we can prepare and submit your Modelo 210 return for you, including expense eligibility review, tax calculation, preparation and electronic filing.

Get help with rental income tax filing

How the Spain rental income tax calculator works

The calculator estimates your Spanish rental income tax based on your rental income, expenses, tax residence and the applicable non-resident tax rate.

Rental income includes the total rent received from your Spanish property during the selected tax year.
Deductible expenses may reduce the taxable base for EU and EEA residents when the expenses are directly linked to the rental activity.
Tax residence determines whether the standard 19% EU / EEA rate or 24% non-EU rate applies.
Gross income rule generally applies to residents outside the EU or EEA, meaning tax is usually calculated on gross rental income.

What is included

This calculator provides an estimate based on the main factors used to calculate Spanish rental income tax for non-resident landlords.

Rental income received from Spanish property

Deductible expenses for EU and EEA residents

Applicable non-resident tax rates and selected tax year

Tax base, deductible expenses, applied tax rate and estimated tax liability

What is not included

To keep the calculator simple and easy to use, some factors are not included. These can affect your final tax result and may require a personalised review.

Limitations

  • Additional standard deductions or expense optimisation that may reduce your tax
  • Late filing penalties or interest
  • Special ownership structures such as companies or trusts
  • Co-ownership tax allocations between multiple owners
  • Double taxation relief in your home country

Example: rental income tax in Spain for non-residents

This simplified example shows how Modelo 210 rental income tax may be estimated for an EU resident landlord.

Rental details

Rental income€10,000
Deductible expenses€4,000
Tax residenceEU resident

Estimated result

Taxable base€6,000
Tax rate19%
Tax payable€1,140

Frequently asked questions

Do non-residents pay tax on rental income in Spain?

Yes. Non-residents earning rental income from Spanish property must declare it using Modelo 210 and pay Spanish income tax.

What expenses can EU residents deduct?

EU and EEA residents may deduct certain expenses directly related to the rental activity.

  • Community fees
  • Maintenance costs
  • Insurance
  • Mortgage interest in some cases
  • Property management fees

What tax rate applies to rental income in Spain?

The standard rates are 19% for EU / EEA residents and 24% for non-EU residents.

How often must Modelo 210 be filed?

Rental income is normally declared yearly when the property is rented out.

Need help filing Modelo 210?

If you want an accurate calculation and compliant filing of your Spanish rental income tax, we can prepare and submit your Modelo 210 return for you, including expense eligibility review, tax calculation, preparation and electronic filing.

Get help with rental income tax filing

This calculator provides an estimate only. It does not replace professional tax advice and does not take into account all individual circumstances.