Estimate your Spanish IRNR liability on rental income, imputed property income, and the 3% buyer withholding on property sales. For EU/EEA and third-country non-residents. Results are indicative; always verify with a qualified tax lawyer.
The Impuesto sobre la Renta de No Residentes (IRNR) is Spain's income tax for individuals and entities that are not tax resident in Spain but who derive income from Spanish sources. It is the non-resident counterpart to IRPF (the resident income tax) and IS (the corporate tax). The governing statute is the Real Decreto Legislativo 5/2004.
Modelo 210 is the tax return used by non-residents without a permanent establishment in Spain. Unlike IRPF (which is filed once a year), Modelo 210 is filed on a transaction-by-transaction or periodic basis depending on the income type. For rental income, you may file each quarter individually or — more conveniently — use the declaración agrupada (grouped return), filing all four quarters together in a single Modelo 210 between 1 and 20 January of the following year. For imputed income, the return is annual, due by 31 December of the following year. For capital gains, it is due within three months of the disposal date. Since 2012, Modelo 210 can be filed and paid electronically via the AEAT's online portal.
Following the European Court of Justice judgment in Scorpio (C-290/04) and subsequent Spanish reform, EU and EEA non-residents are entitled to deduct direct expenses against their rental income on the same basis as Spanish residents. This means mortgage interest, management fees, repairs, IBI (council tax), community fees, insurance, and depreciation can all be deducted — reducing the taxable base before applying the 19% rate. Third-country non-residents (including those from the US, UK post-Brexit, Switzerland, and other non-EU/EEA countries) cannot deduct any expenses and pay 24% on the full gross rental income.
The AEAT has substantially intensified IRNR enforcement since 2022. Key data sources used include: the national catastro (land registry), which records all property ownership; the tourist rental registries operated by autonomous communities; reports from platforms such as Airbnb and Booking under DAC7 (which requires digital platforms to report landlord income to tax authorities from 2023); and banking information from Spanish financial institutions. Non-resident property owners who have not filed IRNR declarations are now at material risk of investigation.
Select a mode and enter your figures. Results are indicative estimates only — see disclaimer at the bottom of this page.
When you sell Spanish property as a non-resident, the buyer withholds 3% of the sale price via Modelo 211. Enter the sale price to see the withholding amount.
Buyer withholds (3%): —
The IRNR rate depends on your country of residence and the type of income. EU/EEA residents receive more favourable treatment than third-country nationals.
| Income Type | EU/EEA Rate | Third-Country Rate | Filing Form | Deadline |
|---|---|---|---|---|
| Rental income (long-term) | 19% | 24% | Modelo 210 | Quarterly or grouped (1–20 Jan following year) |
| Rental income (tourist) | 19% | 24% | Modelo 210 | Quarterly or grouped (1–20 Jan) |
| Imputed income (vacant property) | 19% | 24% | Modelo 210 | Annual — 31 December |
| Dividends from Spanish companies | 19% | 19% (or DTT rate) | Modelo 210 / withholding | Within 1 month of payment |
| Interest from Spanish banks | 19% | 19% (or DTT rate) | Modelo 216 / withholding | Withheld at source |
| Capital gains — real estate | 19% | 19% | Modelo 210 | Within 3 months of disposal |
| Capital gains — securities | 19% | 19% | Modelo 210 | Within 3 months of disposal |
Double tax treaties (DTTs) between Spain and the taxpayer's country of residence may reduce the applicable rates — particularly for dividends and interest. Spain has an extensive network of DTTs covering over 100 countries. Always check the applicable treaty before assuming the domestic rate applies.
Since 1 January 2021, UK nationals are treated as third-country non-residents for IRNR purposes — they no longer benefit from EU/EEA treatment. This means UK residents owning Spanish property pay 24% on gross rental income without any expense deduction, compared to the 19% net basis available to EU nationals. The Spain-UK DTT provides some relief for dividends and interest, but the rental income asymmetry remains a significant additional cost for UK property owners in Spain.
EU and EEA non-residents can deduct the following categories of expense against their Spanish rental income before calculating IRNR at 19%. The critical principle is proportionality: expenses are only deductible to the extent they relate to the period the property was actually rented out. During periods of personal use or vacancy, the same expenses are not deductible against IRNR (although they may affect the imputed income calculation during those periods).
If a property is rented for 180 days and personally used for the remaining 185 days, all deductible expenses (except management fees which are fully attributable to rental) are multiplied by the fraction 180/365 = 49.3%. The landlord may not deduct the full-year mortgage interest, IBI, or insurance — only the rental proportion. During the 185 days of personal use, imputed income tax (2% or 1.1% of cadastral value, pro-rated to those days) is separately payable on Modelo 210.
Record keeping: The AEAT increasingly requests documentation from non-resident landlords. Retain all invoices, mortgage statements, utility bills, IBI receipts, and rental agreements (with rental start/end dates clearly documented) for a minimum of four years from the filing date.
One of the most surprising aspects of selling Spanish property as a non-resident is the mandatory 3% buyer withholding. Under Article 25.2 of the LIRNR, when a non-resident sells Spanish real estate, the buyer must retain 3% of the total agreed sale price — not the gain, but the full sale price — and pay this sum to the AEAT via Modelo 211 within one calendar month of the transaction date. This withholding is an advance payment on account of the seller's IRNR capital gains liability.
The 3% withholding is not the final tax. After the sale, the non-resident seller must file Modelo 210 (using income type key "33" for capital gains on real estate) within three months of the date of the public deed of sale (escritura de compraventa). In this return, the seller declares the actual gain (sale price minus cost basis plus allowable costs), calculates the IRNR on the gain at 19%, and compares this with the amount already withheld:
Sale price: €400,000. Buyer withholds 3% = €12,000 (Modelo 211). Seller's original purchase price: €250,000 plus €30,000 in allowable costs. Net taxable gain = €400,000 − €250,000 − €30,000 = €120,000. IRNR at 19% = €22,800. The actual tax (€22,800) exceeds the withholding (€12,000), so the seller must pay an additional €10,800 with the Modelo 210 filing within three months.
If the buyer fails to file Modelo 211 and withhold the 3%, the AEAT can pursue the buyer (not the seller) for the withholding amount — plus surcharges and interest. The buyer's notary and legal advisers typically ensure compliance, but non-resident sellers should confirm this is happening. The 3% also cannot be refunded unless the correct Modelo 211 was filed by the buyer — so the paperwork chain matters.
Short-term holiday rentals through platforms such as Airbnb, Booking.com, and Vrbo are among the most common income-generating activities for non-resident property owners in Spain. The tax and regulatory framework is multi-layered, with obligations at both the national IRNR level and at the autonomous community level.
Before offering a property as a short-term tourist rental (Vivienda de Uso Turístico — VUT, or in Andalucía, Vivienda con Fines Turísticos — VFT), the owner must register with the autonomous community's tourism authority and obtain a registration number. This number must appear in all listings on booking platforms. Operating without registration exposes the owner to significant fines — in Catalonia and the Balearic Islands, penalties can reach tens of thousands of euros per undeclared rental.
The IVA treatment of tourist rentals depends critically on whether "hotel-like services" are provided alongside the accommodation:
From the 2023 reporting year (reports filed January 2024), Airbnb, Booking, Vrbo, and all other digital platforms operating in the EU are required to report landlord rental income data to the AEAT under the EU DAC7 directive. The reports include the owner's name, tax identification number (NIE/NIF), address, total amounts earned on the platform, and the number of rental days. The AEAT cross-references these reports against filed IRNR declarations — where a landlord has not filed, an automatic investigation is triggered. If you have not been filing Modelo 210 declarations (quarterly or grouped) for your tourist rental income, voluntary disclosure before an investigation is strongly recommended.
Tourist and long-term rental income is declared via Modelo 210. You have two options for how to file:
⚠️ Important: The grouped option is only available for Modelo 210 IRNR declarations for periodic income (rental). It does not apply to capital gains (which must be filed within 3 months of disposal) or imputed income (filed annually by 31 December).
Spanish tourist rental inspection programme: Since 2024, the AEAT has operated a dedicated tourist rental compliance programme in collaboration with autonomous communities. Properties listed on platforms without a valid VUT/VFT registration number, or where declared rental income appears inconsistent with listing data, are now subject to systematic cross-checking. Non-resident property owners should ensure both their tourist licence and their IRNR declarations are up to date.
IRNR has many nuances — treaty relief, expense deductibility, tourist rental registration, and withholding refunds. Jacob responds within one business day.
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