Renting Out a Property in Spain as a Non-Resident: Tax and Form 210

If you are tax resident outside Spain and you rent out a property located here, you need to review how that income is taxed under non-resident income tax (IRNR).

The amount payable does not depend only on the rent received. Your tax residence, the expenses that may be deductible, your share in the property and any withholding also come into play.

On top of that, the form 210 deadlines have changed. Working from an old calendar can lead to filing on the wrong date.

At MH Legal & Seguros we explain the main checks for individual non-resident owners who rent out a property in Spain without a permanent establishment.

Where is rent from a property in Spain taxed?

Income from properties located in Spain is subject to IRNR where it belongs to non-resident taxpayers.

The Spanish tax agency distinguishes this income from the imputed income for own use or an empty property, and from the capital gain that may arise on a sale. Each has its own rules.

It is therefore worth identifying what happened to the property during the year: letting all year, letting for part of it, personal use or a sale.

Do you always have to file form 210 for rent?

Two things must be checked: whether there is an obligation to declare, and whether any withholding has been made.

The AEAT states that, as a general rule, no return is required for income on which the tax has been withheld on the legally established terms. It does, however, expressly require a return for rent paid by individuals outside a business activity, who do not act as withholding agents.

A return may also be appropriate to claim a refund of excess withholding.

Do not assume that the tenant, the agency or a platform has dealt with your tax obligations. Check what amounts were withheld, on what basis and with which supporting documents.

Which income you need to review

According to the AEAT, for rented properties the full amount received from the tenant must be taken into account for the relevant items, including any goods let with the property and excluding VAT where applicable.

To prepare the review, gather:

• The contract and any amendments.
• The rent and other amounts due under the contract.
• Proof of payment received.
• Statements from agencies or platforms.
• Commissions and other documented expenses.
• Information on unpaid rent and withholdings, if any.

The net transfer that reaches your account after commissions are deducted should not automatically be used as the income figure in the return.

Which tax rate applies to rent

The current information from the Spanish tax agency distinguishes these general rates:

The classification depends on tax residence, not nationality. The rate and the possibility of deducting expenses are also two different questions.

Before calculating, also check whether your residence changed during the relevant period.

Which expenses can be deducted?

Not every non-resident owner is treated the same way.

The AEAT provides for certain expenses to be deducted by residents of another European Union or European Economic Area State that meets the regulatory conditions on information exchange.

For individuals, it requires proof that the expenses are directly related to the income obtained in Spain and have a direct, inseparable economic link with that activity. In other cases, the published general rule is taxation on the full amount; any different treatment requires specific analysis.

Which items to document

Where deduction applies, these may need review:

• Interest and other financing costs.
• Repairs and maintenance.
• Taxes and charges affecting the property.
• Administration and management services.
• Insurance.
• Tax depreciation.

Each item has requirements and, in some cases, limits. Depreciation, for example, requires the land value to be separated and the applicable calculation rules to be checked.

Do not treat an improvement as a repair, and do not automatically deduct everything paid during the year. Keep the invoices and allow the nature and the timing of each expense to be reviewed.

Illustrative calculation

Assume a person who is tax resident in Germany receives:

• Assessable rental income: EUR 12,000.
• Expenses that, once reviewed, prove deductible: EUR 3,000.
• Applicable rate: 19%.
• No withholdings or other circumstances affecting the result.

The result would be:

This example illustrates the calculation. It does not determine which expenses are deductible in a specific case and cannot be transferred automatically to owners with a different tax residence.

When form 210 is filed for rent

The deadline depends on the tax year, the type of return and the result.

For self-assessments with an amount to pay and annual grouping, the AEAT sets:

For 2026 rent grouped annually, the period is therefore 1 to 20 April 2027. Payment by direct debit may be requested from 1 to 15 April 2027.

Watch out for separate 2026 declarations

The transition has one particularity:

• Income accrued up to September 2026 keeps the earlier filing deadlines.
• Income accrued from October 2026 moves to the April deadline of the following year.

The change does not allow every separate declaration for the early months of 2026 to be postponed to April 2027. Returns with zero tax or a refund must be reviewed under their own rules.

Can all the rent be grouped in one return?

Grouping is subject to conditions.

The AEAT requires checking, among other things, that the income belongs to the same taxpayer, the same type of income, the same rate and the same property. For certain rent not subject to withholding, income from different payers may be grouped.

Since 2024 accruals, the grouping period for rent with an amount to pay is annual. This does not turn all the income from all of one owner’s properties into a single return.

Before grouping, check that each item meets the requirements and that you are not mixing rental income with imputed income.

What if there are several owners?

The AEAT treats each co-owner as an independent taxpayer, with separate returns according to their share.

A shared bank account or a jointly signed contract does not remove the need to identify each owner’s position.

Also report any usufruct or other rights that may affect how the income is attributed.

What if you only rent for part of the year?

You need to separate the rented period from the rest of the year.

The AEAT provides for taxation on the rental income and for the proportional share of imputed income corresponding to the remaining periods.

Keep a calendar of occupancy and personal use, together with contracts and supporting documents. Do not assume that declaring the rent settles the tax position for the whole year.

Frequently asked questions

Does the rental platform file form 210 for me?

That should not be assumed. Review the service you have contracted and ask for proof of anything done in your name.

Can I deduct all the property’s expenses?

Not automatically. Deduction depends on your situation, the item concerned and its supporting documents.

Is the return always quarterly?

No. Annual grouping rules and deadline changes apply and must be checked against the tax year and the type of return.

Do I have to declare periods without a tenant separately?

Imputed income may apply. The use and the situation of the property during those periods must be reviewed.

Does form 210 cover every requirement for renting?

No. Contractual and administrative obligations, and where relevant tourist and other tax obligations, must also be checked.

Organise the tax before you rent

Preparing the contracts, invoices and calendar from the outset makes the tax review easier and avoids having to rebuild the information as the deadline approaches.

At MH Legal & Seguros we advise international owners of property in Spain and coordinate the legal and tax steps with the professionals who need to be involved.

Contact our team to review the obligations for your rented property in Spain.