Inmobiliario22 de abril de 2026Actualizado el 7 de octubre de 2026

Rental Income Tax for Non-Residents in Spain 2026: IRNR, Form 210 & Deductions Guide

Complete guide for non-resident landlords in Spain and the Canary Islands: IRNR tax rates (19% EU/EEA vs 24% non-EU, including the UK), the new once-a-year Form 210 deadline for rent (1–20 April), deductible expenses, imputed rent for vacant properties, Brexit impact and tax treaty relief.

Lázaro Héctor Amable Méndez

Abogado · Administrador de Fincas · Administrador Concursal

Col. n.º 5.231 ICALPA · Las Palmas de Gran Canaria · 11 min de lectura

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Thousands of foreign nationals own property on the Canary Islands and across Spain — renting it out seasonally, long-term, or leaving it vacant. In all these cases, Spanish law requires non-residents to file the Impuesto sobre la Renta de No Residentes (IRNR) and pay the applicable tax. This guide explains exactly how it works.

Who Is a "Non-Resident" for Spanish Tax Purposes?

You are a non-resident for Spanish tax purposes if:

You spend fewer than 183 days per year in Spain, AND
The main centre of your economic interests is not in Spain, AND
Your spouse and/or dependent children do not reside habitually in Spain

Non-residents with income from Spanish sources (including rental income from Spanish property) must pay IRNR regardless of their nationality. The rules are the same whether you are British, German, French, Dutch, American or any other nationality.

IRNR Tax Rates for Rental Income (2026)

Your tax residence	Rate	Tax base
EU or EEA (Germany, France, Netherlands, Italy, Austria, etc.)	19%	Net income (after expenses)
UK (since Brexit 2021)	24%	Gross income (no deductions)
USA, Canada and any other non-EU/EEA country	24%	Gross income (no deductions)

Source: arts. 24 and 25.1.a) of the consolidated Non-Resident Income Tax Act (Real Decreto Legislativo 5/2004). The 19% rate is reserved for residents of another EU Member State, or of an EEA state with effective exchange of tax information. Capital gains on the sale of the property are taxed at 19% whatever your country of residence (art. 25.1.f).

Case A: Property Is Rented Out

EU/EEA Landlords — 19% on Net Income

If you are resident in an EU or EEA country, you calculate IRNR on your net rental income:

Net income = Gross rental receipts − Allowable expenses
IRNR = Net income × 19%

Allowable expenses (proportional to the rented period only):

Expense	Notes
Mortgage interest	Only interest on the loan used to acquire the property
Property depreciation	3% of construction value or acquisition cost per year
Furniture & fittings depreciation	10% per year of furniture value
Home insurance	Multi-risk, contents, liability
Community fees	Including IBI (local property tax) and rubbish collection
Repairs and maintenance	Upkeep only — not improvements or extensions
Property management fees	Estate agent commission, letting agent, administrator
Legal and professional costs	Related to the letting arrangement

Important: you may only deduct the proportional share of expenses corresponding to the period the property was actually rented. If rented for 6 months, you can deduct 50% of annual fixed expenses.

Non-EU Landlords (including UK since Brexit) — 24% on Gross Income

IRNR = Gross rental income × 24%

No expenses may be deducted. The full gross rental amount received is taxable.

Case B: Property Is Vacant (Imputed Rental Income)

If you own a property in Spain but do not rent it out, you are still required to declare an imputed rental income:

Cadastral value status	Annual imputed income
Cadastral values revised by general collective valuation and in force in the tax year or the ten previous years (for 2026: in force since 1 January 2012, under Royal Decree-law 29/2026, pending validation by Congress)	1.1% of cadastral value
Any other case	2% of cadastral value
No cadastral value assigned, or not yet notified to the owner	1.1% of 50% of the higher of the value checked by the tax authorities for other taxes and the acquisition price

Source: art. 24.5 of the consolidated IRNR Act, which refers to the Personal Income Tax Act (now its art. 85). With effect from 1 January 2027, Royal Decree-law 29/2026 (in force since 8 October 2026 and pending validation by Congress) replaces these rates in art. 85.1 with a scale from 1.1% to 3% applied to the sum of the cadastral values of the properties.

IRNR = Imputed income × 19% (EU/EEA) or 24% (non-EU)

The vacant property declaration is filed once a year: imputed income accrues on 31 December and, for 2026 onwards, is filed from 1 April to 31 December of the following year.

Form 210: How and When to File

Filing Deadlines

Rent is no longer filed quarterly as a rule. Order HAC/623/2026 of 12 June (BOE 23 June 2026) rewrote art. 5 of Order EHA/3316/2010:

Type of income	Form 210 deadline	Rule
Rent (tax to pay)	1–20 April of the year after the income accrues, whether filed separately or as one grouped return (1–15 April if paid by direct debit)	Art. 5.c).1.º and art. 13.6
Vacant property (imputed income)	1 April – 31 December of the following year (until 23 December if paid by direct debit)	Art. 5.b) and art. 13.6
Sale of the property (capital gain)	Three months, starting one month after the date of the sale	Art. 5.a)
Returns with zero tax due	1–20 January of the following year	Art. 5.c).2.º
Returns claiming a refund	From 1 February of the following year, within four years	Art. 5.c).3.º

2026–2027 Calendar

Date	What is filed
1–20 October 2026	Rent accrued in Q3 2026 (July–September), if filed separately with tax to pay — the last quarter under the quarterly calendar
From 1 January 2027	New Form 210 layout (with a schedule itemising deductible rental expenses) for every return filed from that date
1–20 January 2027	Zero-tax returns for 2026 income
From 1 February 2027	Refund returns for 2026 income
1–20 April 2027	Rent accrued in Q4 2026 filed separately, and all 2026 rent if filed as one grouped return (1–15 April by direct debit)
1 April – 31 December 2027	Imputed income for 2026 on vacant property (until 23 December by direct debit)

Under the order's final provision, the new annual deadline applies to 2026 rent declared in a grouped return and, for rent declared separately, to income accrued from the fourth quarter of 2026.

How to File

Form 210 can be filed:

Online at the AEAT electronic office (sede electrónica) — with a digital certificate (certificado digital) or Cl@ve PIN
In person at an AEAT office in Spain (requires appointment — cita previa)
Through a tax representative or lawyer (most common for non-residents)

Payment can be made by direct debit, bank transfer or at a collaborating financial institution.

Worked Example — German Owner, Canary Islands Property (2026)

Property details:

Owner: resident in Germany (EU/EEA → 19% on net income)
Apartment in Las Palmas de Gran Canaria
Cadastral value: €80,000 (revised within last 10 years)
Cadastral value of land: 40% = €32,000

Rental income (6 months of the year at €800/month):

Gross income: €4,800
Annual expenses: IBI €300 + community €600 + insurance €200 + depreciation €900 = €2,000
Deductible expenses (50% of annual, proportional to 6 months rented): €1,000
Net income: €4,800 − €1,000 = €3,800
IRNR (19%): €3,800 × 19% = €722

Vacant period (6 months):

Imputed income: €80,000 × 1.1% × 6/12 = €440
IRNR (19%): €440 × 19% = €83.60

Total IRNR for the year: €722 + €83.60 = ~€806

Brexit — UK Owners Since 2021

Since 1 January 2021, UK residents are classified as third-country (non-EU) residents for Spanish tax purposes. Key changes:

	Before Brexit	After Brexit (2021+)
Tax rate	19%	24% (general rate)
Tax base	Net income (after expenses)	Gross income (no deductions)

Example: UK owner renting property at €800/month for 6 months:

Before Brexit: 19% × (€4,800 − expenses) = potentially €600-700
After Brexit: 24% × €4,800 gross = €1,152 (with no expense deductions)

Capital gains on a sale are still taxed at 19% for UK residents (art. 25.1.f of the consolidated IRNR Act).

Tax treaty relief: The Spain–UK Double Tax Convention signed in London on 14 March 2013 (BOE 15 May 2014) applies. Income from Spanish property may be taxed in Spain (art. 6); the UK allows a credit against UK tax for the Spanish tax paid (art. 22).

How Rental Income Is Treated in Your Home Country

Country of residence	Treaty	Effect
Germany	ES-DE Convention (2011)	Property income may be taxed in Spain (art. 6); Germany gives a credit for the Spanish tax unless the property belongs to a permanent establishment in Spain (art. 22.2.b)
France	ES-FR Convention (1995)	Property income may be taxed in Spain (art. 6); France applies a tax credit (art. 24.1)
Netherlands	ES-NL Convention (1971)	Property income may be taxed in Spain (art. 6); the Netherlands reduces its own tax proportionally (art. 25.2)
Italy	ES-IT Convention (1977)	Property income may be taxed in Spain (art. 6); Italy applies a tax credit (art. 22.2)
UK	ES-UK Convention (2013)	Property income may be taxed in Spain (art. 6); the UK applies a tax credit (art. 22.2)
USA	ES-US Convention (1990)	Property income may be taxed in Spain (art. 6); the US allows a foreign tax credit (art. 24.2)

Penalties for Not Filing Form 210

The Spanish Tax Agency (AEAT) cross-references Land Registry and municipal records to identify non-resident owners who fail to file:

Infraction	Penalty
Failure to file (with tax owed)	50–150% of unpaid tax
Late filing without prior notice	Surcharge of 1% plus 1% for each full month of delay; 15% plus late-payment interest after 12 months (art. 27 General Tax Act)
Late filing after AEAT demand	Penalty of 50–150% of unpaid tax + interest (art. 191 General Tax Act)
Incorrect data declared	50–150% of tax difference

Voluntary regularisation before receiving an AEAT letter replaces the penalty with the surcharge above (for example, 1% if filed within the first month after the deadline).

Canary Islands vs. Mainland Spain

Non-residents owning property in the Canary Islands should be aware:

IGIC (the Canarian equivalent of VAT at 7%) applies to short-term holiday rental contracts alongside IRNR — separate quarterly filings required
Cadastral values in the Canary Islands tend to be lower than mainland Spain, reducing imputed rental income for vacant properties
Under Canary Islands inheritance tax rules, heirs in kinship Groups I, II and III (spouse, descendants, ascendants, siblings, nephews and nieces, uncles and aunts, and ascendants and descendants by marriage) get 99.9% relief on the tax due (art. 24 ter of Decreto Legislativo 1/2009). A return must still be filed, and this affects estate planning for property owners

Do You Need a Fiscal Representative?

Not automatically. Under art. 10 of the consolidated IRNR Act, a non-resident who is not resident in another EU Member State must appoint a fiscal representative resident in Spain when the Spanish Tax Agency requires it because of the property owned or the income obtained, and in any case if they live in a country without effective exchange of tax information with Spain and hold assets here. EU residents (and EEA residents covered by mutual assistance rules) are not required to do so, but practically speaking it is strongly recommended to have a Spanish tax lawyer or gestor handle Form 210 filings on your behalf.

How ALY Abogados Can Help

Our office in Las Palmas de Gran Canaria manages IRNR obligations for non-resident property owners across the Canary Islands:

Form 210 filings for rental income (annual from Q4 2026 income)
Annual Form 210 (imputed rent — vacant property)
Calculation of deductible expenses and tax optimisation
Registration with the AEAT for non-resident owners
Fiscal representation for non-EU owners
Resolution of penalty proceedings for late or missed filings

We assist clients in English, German, French, Dutch and Spanish.

Call +34 633 572 607. Your first consultation fee is deducted from our fees if you instruct us.

Lázaro Héctor Amable Méndez — Lawyer, Bar No. 5.231 ICALPA

Frequently asked questions

What tax does a non-resident pay on rental income in Spain?

Non-residents who rent out property in Spain pay the Impuesto sobre la Renta de No Residentes (IRNR — Non-Resident Income Tax). Residents of another EU or EEA state pay 19% on net income after deducting allowable expenses. Residents of any other country (including the UK since Brexit) pay 24% on gross income without any expense deductions (arts. 24 and 25.1.a of the consolidated IRNR Act). Rent is declared on Form 210 — once a year, from 1 to 20 April of the following year, for income accrued from the fourth quarter of 2026 onwards.

What expenses can EU non-resident landlords deduct in Spain?

EU/EEA non-resident landlords can deduct the expenses allowed by the Spanish Personal Income Tax Act, provided they prove these are directly related to the income obtained in Spain (art. 24.6 of the consolidated IRNR Act): mortgage interest, property depreciation (3% of construction value), furniture depreciation (10%), home insurance, community fees, IBI property tax, rubbish collection charges, repairs and maintenance, property management fees and legal costs. Only the proportion of these expenses corresponding to the rented period is deductible.

When must non-residents file Form 210 for rental income?

Rent is no longer filed quarterly as a rule. Under Order HAC/623/2026, rental income with tax to pay is filed once a year, in the first twenty calendar days of April of the year after it accrues. For returns filed separately, the new deadline applies to rent accrued from the fourth quarter of 2026: October–December 2026 rent is filed from 1 to 20 April 2027. Third-quarter 2026 rent (July–September) filed separately is still due from 1 to 20 October 2026. If you opt for a single grouped return, all 2026 rent is filed from 1 to 20 April 2027.

Do I have to pay tax if my Spanish property is empty?

Yes. Even if the property is not rented, non-resident owners must declare an imputed rental income equal to 2% of the property's cadastral value, or 1.1% where the municipality's cadastral values have been revised through a general collective valuation — as a rule, in force in the tax year or the ten previous years (art. 85 of the Personal Income Tax Act); for 2026, in force since 1 January 2012 under Royal Decree-law 29/2026 (in force since 8 October 2026 and pending validation by Congress). With effect from 1 January 2027 that decree-law replaces both rates in art. 85.1 with a scale from 1.1% to 3% on the sum of the cadastral values. This imputed income is taxed at 19% (EU/EEA) or 24% (non-EU) and is declared once a year using Form 210: imputed income for 2026 is filed between 1 April and 31 December 2027.

How has Brexit changed the tax situation for UK owners of Spanish property?

UK residents are no longer residents of an EU/EEA state for Spanish tax purposes. They pay IRNR at the general 24% rate on rental income (instead of 19%) and cannot deduct property expenses — tax is calculated on gross rental income. Capital gains on a sale are still taxed at 19%. The Spain–UK Double Tax Convention signed in London on 14 March 2013 applies: property income may be taxed in Spain (art. 6) and the UK gives a credit for the Spanish tax paid (art. 22).

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