If you rent out a Spanish property — whether via Airbnb, Booking.com, or a traditional lease — you must file a Modelo 210 return every quarter. This guide covers who must file, the exact deadlines, what EU and non-EU landlords can and cannot deduct, how tourist lets differ from residential leases, and the penalties for non-compliance.
Every non-resident who rents out a Spanish property has a quarterly obligation to file Modelo 210 with the AEAT, Spain's tax authority. This is not an annual obligation — it is a per-quarter obligation, with four separate filing windows each year. Many non-resident landlords are simply unaware of this requirement, and the consequences of non-compliance are real: surcharges, interest, and, if the AEAT acts first, formal sanctions of up to 150% of the tax unpaid.
This guide addresses every aspect of the rental income Modelo 210 obligation in detail — from the threshold question of who must file, through the precise calculation of taxable income for EU versus non-EU residents, to the practical mechanics of completing and filing the form. It draws on daily advisory practice and covers the most common mistakes we see in non-resident rental compliance, including specific issues that arise with Airbnb and Booking.com income.
The rental income Modelo 210 obligation applies to any non-resident individual (or entity without permanent establishment in Spain) who receives rent from a Spanish property. The obligation is triggered by the receipt of rental income — it does not depend on the duration of the rental, the type of rental agreement, or the amount received.
If you list your Spanish property on Airbnb, Booking.com, HomeAway, VRBO, or any other short-term rental platform — or rent it directly to tourists for periods of less than 31 days — this constitutes a short-term tourist let (alquiler vacacional). In most Spanish regions, this activity also requires a tourist licence (licencia turística or vivienda de uso turístico — VUT), which is a separate administrative requirement unrelated to the IRNR filing obligation. Whether or not you hold a tourist licence, the rental income is subject to IRNR and must be declared quarterly.
The short-term rental market has expanded dramatically in Spain over the past decade, and the AEAT has responded by entering data-sharing arrangements with major platforms. As of 2023, Airbnb and other platforms are required to report host income to Spanish tax authorities, which means the AEAT has detailed data on rental receipts by property address — including those owned by non-residents. Non-filers in this category face a high risk of detection.
Long-term residential leases — governed by Spain's Ley de Arrendamientos Urbanos (LAU) — are equally subject to IRNR. The fact that the tenant is a Spanish resident, or that the lease is a formal notarised contract, does not change the non-resident landlord's IRNR obligation. Many non-residents who rent their property to a single tenant on a long-term lease mistakenly believe they owe no Spanish tax because the income is modest or because the tenant handles local formalities.
A property rented for the summer months only — say, June to September — is subject to the rental income obligation for those quarters in which rent was received, and to the imputed income obligation for the remaining quarters (when the property was empty). This split filing requirement is described in detail in Section 5.
The rental income obligation extends beyond residential properties. If a non-resident owns a parking space, storage room (trastero), or commercial premises in Spain and rents it out, the rental income is equally subject to IRNR. Parking spaces rented separately from a dwelling are a common source of overlooked obligations.
There is no minimum income threshold below which the IRNR rental income filing obligation disappears. Even if you received only €200 in rent from a single weekend let, that income is in principle subject to IRNR and should be declared. In practice, the AEAT is unlikely to pursue very small amounts as an enforcement priority, but the formal legal obligation exists from the first euro of rental income. The correct approach is to file.
Rental income under the IRNR must be declared quarterly. There is no option to file an annual aggregated return. Each quarter's income must be reported in the corresponding quarterly return, filed within the 20-day window immediately following the end of that quarter.
| Quarter | Income Period | Filing Window | Final Deadline |
|---|---|---|---|
| Q1 | 1 January – 31 March | 1 April – 20 April | 20 April |
| Q2 | 1 April – 30 June | 1 July – 20 July | 20 July |
| Q3 | 1 July – 30 September | 1 October – 20 October | 20 October |
| Q4 | 1 October – 31 December | 1 January – 20 January (following year) | 20 January |
These are absolute deadlines. There is no grace period, no automatic extension, and no provision for late filing without penalty consequences. A return filed on 21 April for Q1 income is immediately late and will attract the recargo por presentación extemporánea (late filing surcharge) under Article 27 of the Ley General Tributaria.
A practical question that arises frequently: what if rent for a period in one quarter is not actually paid until the following quarter? For example, a tenant pays January, February, and March rent in arrears in April. Is that Q1 or Q2 income?
Under IRNR rules, income is generally recognised on a cash receipt basis — the date the income is received, not the period it relates to. If rent accrued in Q1 is paid in Q2, it is Q2 income for IRNR purposes and should be reported in the Q2 return. Where advance payments cover multiple periods, the income is attributed to the period of receipt unless the rental agreement provides a clear basis for allocation.
For security deposits (fianza), the position is different: a deposit is not income until it is forfeited or retained by the landlord at the end of the tenancy. An ordinary deposit held throughout a lease does not constitute rental income while it is held.
Taxpayers who are resident in an EU or EEA member state benefit from a significantly more favourable rental income tax treatment under Spanish domestic IRNR law. They pay 19% on the net rental income — that is, after deducting the allowable expenses listed below. This mirrors (imperfectly) the treatment that would apply to a Spanish resident landlord under the IRPF.
The EU/EEA expense deduction was not always available to non-residents — it was introduced following pressure from the European Court of Justice, which held in a series of cases that denying EU-resident non-residents the ability to deduct expenses was incompatible with the free movement of capital. The reform took effect in Spain from January 2010 and applies to residents of all EU member states and EEA members (including Norway, Iceland, and Liechtenstein).
Expenses may only be deducted in the quarterly return for the period to which they relate and in which the property was rented. If the property was rented for three months (Q3) and empty for nine, only expenses attributable to those three months of rental are deductible in the rental return. Expenses relating to the empty period are not deductible against rental income — though they may be relevant for the imputed income return.
Practically, recurring annual costs (IBI, insurance, depreciation) are allocated to each quarter on a pro-rata basis (days rented ÷ 365). Specific costs incurred during the rental period (repairs during the tenancy, letting agent fee for finding that tenant) are fully attributable to that rental period.
Invoices and receipts must be retained. The AEAT does not require you to upload supporting documents when filing, but may request them during a verification procedure. Retaining all original invoices for at least 5 years after the filing deadline is strongly recommended.
For non-residents who are not resident in an EU or EEA member state, the rental income tax calculation is fundamentally different and considerably less favourable. Non-EU landlords pay 24% on the gross rental income — with no deductions whatsoever. Every euro of rent received is subject to tax at 24%.
The non-EU 24% gross income regime applies to residents of any country outside the EU and EEA. The most common nationalities of non-EU landlords owning Spanish property include:
The tax base is the total rental receipts — the amount the tenant actually pays to the landlord. This includes:
It does not include security deposits that remain refundable and are not yet forfeited. Refundable deposits are not income until retained.
The denial of expense deductions to non-EU residents has been challenged on grounds of incompatibility with the free movement of capital provisions of EU law and, in the case of countries with specific treaty commitments, the non-discrimination articles of their DTTs. The European Court of Justice held in Hollmann (C-443/06) that Portugal's analogous restriction on non-residents was unlawful under Article 63 TFEU. Spain's rules were reformed following that pressure for EU/EEA residents but were not extended to non-EU residents.
For residents of non-EU countries, the situation under international law is less clear. The OECD Model Tax Convention does contain a non-discrimination article (Article 24), but its application to expense deductions for rental income is not settled. UK residents post-Brexit may have arguable positions under the Spain-UK DTT's non-discrimination article (Article 25), but this has not been litigated to a definitive conclusion as of May 2026. Any challenge to the 24% gross rate requires specific legal advice and carries litigation risk.
A very common scenario: the non-resident landlord rents the property for part of the year (typically the tourist season) and uses it personally or leaves it empty for the rest. This creates a split obligation: the rental periods are declared via quarterly Modelo 210 rental income returns; the empty periods are declared via the annual Modelo 210 imputed income return. The two income types are mutually exclusive — no single day of the year can give rise to both.
The principle is straightforward: track each day of the year and classify it as either (a) a rental day (the property was let to a paying tenant) or (b) an empty/personal use day. Days spent at the property by the owner personally are treated the same as empty days for IRNR purposes — owner occupation does not attract rental income, but it does accrue imputed income.
| Period | Status | IRNR Obligation | Form/Code | Deadline |
|---|---|---|---|---|
| Days rented to tenants | Rental income | Declare gross rent (non-EU) or net rent (EU) for the quarter | Modelo 210, code 07 | Within 20 days of quarter end |
| Days empty or personal use | Imputed income | 1.1% or 2% of cadastral value × (days/365) × 19%/24% | Modelo 210, code 23 | Any time in the following calendar year |
A Dutch resident (EU rate: 19%) owns a property with a cadastral value of €100,000 (last revised in 2018 — 1.1% applies). The property is rented from 1 July to 30 September (92 days) — the entire Q3 — and is empty for the remaining 273 days.
Q3 rental return (code 07, filed by 20 October): gross rent received = €6,500. Deductible expenses for Q3: management fee €650, mortgage interest (Q3 allocation) €400, IBI (92/365 × €600) = €151, depreciation (construction value €60,000 × 3% × 92/365) = €454, insurance (92/365 × €300) = €75. Total deductions = €1,730. Net income = €4,770. Tax at 19% = €906.30.
Annual imputed income return (code 23, filed any time in the following year): empty days = 273. Imputed income = €100,000 × 1.1% × (273/365) = €822.47. Tax at 19% = €156.27.
Total IRNR for the year: €906.30 + €156.27 = €1,062.57.
If the property is rented for some but not all days within a quarter — for example, rented in July and September but empty in August within Q3 — a single Q3 rental income return covers all rental income received in that quarter. The days in August when the property was empty will form part of the imputed income calculation for the annual return. The rental return covers the income received; the imputed income return covers the days without income. There is no need to file separate returns for each individual rental booking within a quarter.
The growth of short-term rental platforms has created a significant compliance issue for non-resident landlords. Most non-residents who list on Airbnb or Booking.com assume — wrongly — that the platform handles their tax obligations. It does not. The platform collects and remits service charges; it does not withhold or pay Spanish IRNR on behalf of the host. The non-resident host remains personally responsible for declaring and paying the quarterly IRNR.
Most Spanish regions (Comunidades Autónomas) require properties used for short-term tourist lets to hold a regional tourist licence (variously called: vivienda de uso turístico, vivienda turística, apartamento turístico, depending on the region). Obtaining this licence is an administrative requirement unrelated to the IRNR tax obligation. Renting without a licence is an infringement of regional regulations and can result in administrative fines from the regional authority. However, the absence of a tourist licence does not reduce or eliminate the IRNR obligation — the income is subject to IRNR whether or not the activity is licensed.
Platform reporting to the AEAT is based on payment data, not licensing status. Airbnb reports all host payouts to the Spanish tax authority regardless of whether the property has a tourist licence.
No. Airbnb does not withhold Spanish IRNR from non-resident hosts. The platform pays the full rental amount (less its own service fee) directly to the host's bank account. The non-resident host receives the full net payout and is responsible for declaring and paying the IRNR themselves via quarterly Modelo 210 returns.
Airbnb does, however, report host income to the AEAT under the obligation introduced by EU Council Directive DAC7 (Directive 2021/514/EU), which was transposed into Spanish law and requires digital platforms to report seller/host income to tax authorities. This means the AEAT has a record of your Airbnb payouts by the following year. Non-filers will be identified.
The same analysis applies to Booking.com, Vrbo/HomeAway, and other online travel agents (OTAs). None of these platforms withhold Spanish IRNR on behalf of non-resident hosts. Each platform will provide income statements that can be used to determine quarterly gross income for IRNR filing purposes. Some platforms — particularly Booking.com — provide a monthly breakdown, which makes quarterly aggregation straightforward.
Most short-term tourist lettings (where the landlord provides services similar to a hotel — cleaning, linen, reception) are subject to Spanish VAT (IVA) at the reduced rate of 10%. Pure property lettings without hotel-like services are generally VAT-exempt. This is a separate question from IRNR; the non-resident landlord must separately consider whether their tourist let activity makes them a "taxable person" for IVA purposes and whether they need to register for IVA and file quarterly VAT returns (Modelo 303). This is a complex area and is beyond the scope of this IRNR guide — professional advice is strongly recommended for non-residents with active tourist let businesses.
Modelo 210 for rental income must be filed electronically via the AEAT's Sede Electrónica (sede.agenciatributaria.gob.es). Paper filing is not available. Authentication requires either a Spanish digital certificate (certificado electrónico), Cl@ve PIN, or the credentials of a duly authorised representative (a gestor or abogado filing on your behalf).
Rental income from Spanish real property is declared using income type code 07 (rendimientos derivados de bienes inmuebles — income from immovable property). This is distinct from:
Using the wrong code is a common error that triggers AEAT queries and requires a corrective substitutive filing. Always verify the code before submitting.
| Field | What to Enter |
|---|---|
| NIF/NIE del contribuyente | Your Spanish tax identification number |
| Período (accrual period) | Select the quarter: 1T (Q1), 2T (Q2), 3T (Q3), 4T (Q4), and the year |
| Clave de tipo de renta | 07 (rental income from immovable property) |
| Referencia catastral | The property's cadastral reference number (found on IBI receipt or purchase deed) |
| Ingresos íntegros | Gross rental income received in the quarter |
| Gastos deducibles | Total allowable deductions (EU/EEA residents only; non-EU: zero) |
| Base imponible | Gross income minus deductions (auto-calculated) |
| Tipo de gravamen | 19% (EU/EEA) or 24% (non-EU) |
| Cuota tributaria | Tax due (auto-calculated) |
| Convenio de doble imposición | Only if claiming treaty relief (rare for rental income) |
Tax due with a Modelo 210 rental income return must be paid at the time of filing. The available payment methods are:
Payment from a foreign (non-Spanish) bank account is not directly supported by the standard Modelo 210 online filing process. Non-residents without a Spanish bank account typically ask their Spanish representative to arrange payment or open a basic Spanish account for this purpose.
The Spanish tax system distinguishes sharply between voluntary late filing (taxpayer acts before AEAT contacts them) and non-compliance discovered and pursued by the AEAT. The treatment is materially different and creates a strong incentive for early voluntary action.
| Delay | Surcharge | Interest? | Notes |
|---|---|---|---|
| Up to 3 months late | 5% | No | Calculated on the tax due |
| 3 to 6 months late | 10% | No | Replaces (not adds to) the 5% |
| 6 to 12 months late | 15% | No | Replaces the earlier surcharges |
| More than 12 months late | 20% | Yes — from month 13 | Plus interest at official rate from the 12-month mark |
These surcharges are automatic upon voluntary late filing. They are not penalties — they cannot be appealed on grounds of good faith, except where the legal conditions for the recargo are not met (which is rare). The recargo applies to the net tax due after all credits.
If the AEAT identifies missing rental income returns before the taxpayer files voluntarily, the recargo regime no longer applies. The AEAT can impose formal sanctions under the Ley General Tributaria (LGT):
The combined cost of AEAT-identified non-compliance (penalty + interest) is always substantially higher than the cost of voluntary regularisation. Every quarter of rental income unfiled costs more the longer it is left.
The most common structural mistake: filing a single annual Modelo 210 return for all four quarters of rental income received. The AEAT processes the filing as one return, but the Q1 through Q3 income is treated as late for those respective quarterly deadlines. The system flags surcharges on the late quarters. Some taxpayers discover this only when the AEAT issues a liquidación with late surcharges for Q1–Q3. The fix is to file each quarter separately and on time. If you have historically filed annually, consider voluntarily regularising with the correct quarterly structure.
UK, US, and Israeli landlords frequently structure their Modelo 210 returns with expense deductions — often because their home-country accountant applies the same logic as they would for domestic rental income, or because they used to file at EU rates before Brexit. Under IRNR domestic rules, non-EU residents have zero right to deduct any expenses. The tax base is 100% of gross receipts. Returns that deduct expenses for non-EU residents understate the tax and expose the taxpayer to AEAT correction with interest and potential penalties.
The misconception that Airbnb handles the tax reporting on behalf of the host leads many non-residents to file no Modelo 210 returns for years of active Airbnb letting. Airbnb does not withhold IRNR. Since 2023, platform income is reported to the AEAT via DAC7. The AEAT now has access to detailed Airbnb, Booking.com, and Vrbo payout records for non-residents. Non-reporters are being identified and contacted. If you have received platform income without filing quarterly returns, voluntary regularisation is urgent.
Some landlords use code 23 (imputed income) when they should use code 07 (rental income). This is particularly common for landlords who are aware of the imputed income return but not the separate rental income quarterly obligation. Code 23 is for properties that are not rented — using it for a period in which rent was received is technically incorrect and may trigger AEAT queries when cross-referenced against platform income data.
Filing at 19% when the correct rate is 24% (or vice versa) is a common error. UK residents post-Brexit filing at 19% are a particular risk group. German or Dutch residents who have moved to a non-EU country and not updated their filing profile continue filing at 19% when they should have switched to 24%. Conversely, some non-EU residents who acquire EU residency (e.g., by moving to an EU country) continue to file at 24% when they are entitled to the 19% rate and expense deductions. The rate depends on the taxpayer's country of fiscal residence in the tax year of the income — not their nationality, property location, or history.
EU/EEA landlords who deduct kitchen refurbishments, bathroom renovations, or extensions as rental expenses are claiming impermissible deductions. Capital improvements — works that enhance the property's value or extend its useful life beyond maintenance — are not deductible against rental income. They may, however, be added to the property's acquisition cost base for capital gains tax purposes when the property is eventually sold. The line between maintenance (deductible) and improvement (capital) can be blurry; when in doubt, document the work clearly and seek advice.
EU residents who own the property for the full year but rent it for only part of the year sometimes deduct a full year's expenses against the rental income return for the rental period. For example, deducting 12 months of mortgage interest in a Q3-only rental return. Only expenses attributable to the rental period are deductible in the rental income return. The remainder — attributable to empty or personal-use days — cannot be deducted against rental income (though they form part of the imputed income calculation context).
The 3% annual depreciation allowance on the construction value of the property is the single largest deduction available to EU/EEA landlords and is the most frequently forgotten. For a property with a construction value of €100,000, this is a €3,000 annual deduction (€750 per quarter) that directly reduces the taxable base at 19%. Over 10 years, the cumulative under-claim for a single landlord could be €5,700 in unnecessary tax payments. Review past returns to verify whether depreciation has been claimed.
Some landlords file a single annual imputed income return (code 23) for the full year, believing this covers all IRNR obligations for that year — even years in which the property was rented for some months. Filing code 23 for a period that includes rental activity is incorrect and understates the actual IRNR liability on rental receipts. The rental periods must be covered by separate quarterly returns (code 07). Filing imputed income for a rented property does not constitute a valid declaration of rental income.
The NIE (Número de Identidad de Extranjero) is mandatory for Modelo 210 filings. Non-residents who do not yet have a NIE often discover this when they attempt to file and find the form cannot be submitted without one. Obtaining a NIE requires an in-person appointment at a Spanish consulate (if filing abroad) or a Spanish police station. Processing times vary but can take several weeks. If the NIE application is pending when a filing deadline arrives, the deadline is not suspended — the filing is late. Apply for the NIE well in advance of the first filing deadline, not after you realise you need it.
It depends on the nature of the works. Maintenance and repairs (conservación y reparación) — works that keep the property in its current condition — are deductible against rental income for EU/EEA residents. Examples: repairing a leaking roof, repainting between tenancies, replacing a broken boiler, fixing a damaged tile.
Capital improvements (mejoras) — works that increase the property's value, extend its useful life, or add facilities that did not exist before — are not deductible against rental income. Examples: installing a swimming pool where there was none, adding an extra bedroom, completely refitting a kitchen with higher-specification materials. These costs are instead added to the acquisition cost base and reduce the capital gain when the property is eventually sold.
The distinction between repair and improvement is a question of fact. If you are unsure, document the works carefully (invoices, photos, before/after descriptions) and seek advice before claiming. The AEAT may query large deductions claimed as repairs that appear to be improvements.
No. Airbnb does not withhold Spanish IRNR from non-resident hosts' payouts. The host payout you receive is the gross rental income (less Airbnb's host service fee) without any Spanish tax deduction. You are responsible for declaring and paying the IRNR yourself via quarterly Modelo 210 returns.
Airbnb does report host income to the AEAT under DAC7 reporting obligations, but this is an information report — it does not constitute payment of tax on your behalf. If you have received Airbnb income without filing quarterly returns, you have an outstanding IRNR liability for each quarter in which income was received.
Note that Airbnb may withhold taxes in other countries where it has specific withholding obligations (for example, certain US income tax withholding on US-source income for non-US persons). This does not apply to Spanish IRNR — Airbnb makes no Spanish tax deduction from your payout.
Yes, but only for the quarter(s) in which rent was actually received. If you rented only in July and August (within Q3), you file a single Q3 Modelo 210 return by 20 October. You do not file quarterly returns for Q1, Q2, or Q4 (assuming no rental income was received in those quarters). For the remaining 10 months when the property was empty, you file the annual imputed income return (code 23) covering those 304 days.
The obligation is not "four returns per year" — it is "one return for each quarter in which rental income was received." Low rental activity means fewer quarterly returns, not an annual filing option.
No. The IRNR obligation of the non-resident landlord is not affected by the tax residency of the tenant or the location where rent is paid. The determining factor is the location of the property (Spain) and the tax residency of the landlord (non-resident). Whether the tenant is Spanish, British, or German; whether the rent is paid to a Spanish account or an overseas one — none of these factors alter the non-resident landlord's Modelo 210 obligation.
Note: in some IRNR situations involving business payments from Spanish-resident entities to non-residents, the Spanish payer is required to withhold IRNR at source. For residential lettings, however, Spanish resident tenants renting from non-resident landlords are generally not required to withhold IRNR on their rent payments. The non-resident landlord must self-declare via Modelo 210.
Yes. Each co-owner files their own individual Modelo 210 for their proportionate share of the rental income. There is no joint filing mechanism for IRNR returns. If you each own 50%, each of you declares 50% of the gross quarterly rent (and 50% of the allowable expenses if you are both EU residents). Both filings must be submitted within the quarterly deadline.
Where co-owners have different tax residency status — for example, one is a German resident (19% net) and the other is a UK resident (24% gross) — each files at their own applicable rate. Each co-owner's return is assessed independently.
If the property was genuinely empty (no rental income received) for the full quarter, no rental income Modelo 210 return is required for that quarter. The empty period contributes to the annual imputed income calculation. If the property was under renovation and the renovation costs were incurred during an otherwise rental quarter (within a year in which rental income was also received), those repair costs may be deductible against the rental income of the same tax year if they are attributable to the rental activity — even if incurred in a non-rental period.
Complex situations involving renovation periods, mixed use, and expense allocation benefit from professional advice to ensure the correct treatment is applied consistently.
You declare the actual rent received, even if it is below market rate. However, where a non-resident rents to a related party at a price below the market rate, the AEAT has authority under the LIRNR to revalue the rental income to the market rate — an anti-avoidance provision that prevents artificially low intra-family rents from reducing IRNR. If the AEAT determines that a below-market rent was agreed with a related party primarily for tax reasons, it may substitute a market value and assess additional tax accordingly.
For very modest family arrangements (e.g., a token rent to a child), there is a risk the AEAT could argue the arrangement is more akin to gratuitous use (and therefore imputed income) than genuine rental. Document the rental agreement carefully and ensure the rent, while perhaps below open-market rates, reflects a genuine commercial arrangement.
In most cases, no. Spain's double tax treaties follow the OECD Model Convention Article 6 in allocating exclusive or primary taxing rights over income from immovable property to the country where the property is situated — i.e., Spain. The Spain-UK, Spain-US, Spain-Germany, Spain-Israel, and most other DTTs all give Spain the right to tax rental income from Spanish property at the full domestic IRNR rate.
The treaty's function for rental income is mainly to provide a credit in the home country for Spanish tax paid — preventing double taxation — not to reduce the Spanish rate. The 24% rate on non-EU residents' gross rental income is therefore generally the final Spanish tax cost, with the home country providing relief through their domestic credit mechanisms.
There are narrow treaty exceptions in some older bilateral treaties, but these are rare. If you believe your treaty provides explicit rate relief on rental income, this should be verified by reference to the specific treaty article and confirmed with a Spanish tax adviser before claiming it on the Modelo 210 form.
Before submitting each quarterly Modelo 210 rental income return, verify the following:
Jacob Salama (Colegiado nº 11.294 ICAMálaga) advises non-resident landlords from the UK, Germany, the US, Israel, and beyond on quarterly IRNR compliance, expense deduction claims, Airbnb income declarations, voluntary regularisation of past years, and EU/non-EU rate disputes. Book a call for a structured assessment of your position.