The Non-Resident’s Guide to Spanish Income Tax (Modelo 210) for Your Holiday Home
Owning a holiday home in Spain is a dream for many of us. But with that dream comes a less glamorous reality: tax paperwork. If you’re a non-resident who rents out your Spanish property or even just enjoys it privately, chances are you’ve come across the term Modelo 210. It sounds technical and confusing, but don’t worry—we’re here to make it simple.
At AvenidaHQ, we’re holiday homeowners ourselves. That’s actually why we built our platform: we were tired of not having a clear and easy way to manage taxes and finances for our properties. If you’re scratching your head about how Spanish income tax works for non-residents, you’re in the right place.
What is Modelo 210?
Modelo 210 is the Spanish tax form used by non-residents to declare income earned from Spanish sources. For most holiday home owners, this refers to income from renting out their property (e.g. through Airbnb or Booking.com) or the “imputed income” (a notional income calculated by the government) if the home is not rented out.
This tax is part of Spain’s Non-Resident Income Tax, known as IRNR (Impuesto sobre la Renta de no Residentes).
Who Needs to File It?
If you own a property in Spain but live elsewhere (i.e. you’re a non-resident), you’re legally required to file Modelo 210. Even if you don’t rent it out and just use it for holidays, the Spanish government considers the value of your enjoyment as taxable income (yes, really!).
You need to file if:
You rent out your property, even for short stays.
You don’t rent it out, but it’s available for personal use.
Annual Filing: New Rules Starting 2024
In the past, if you rented out your property, you were required to submit Modelo 210 quarterly. But in 2024, the rules changed.
Now, all non-residents file annually, whether the property is rented or not.
Deadline: January 20th of the following year. So for rental income earned in 2025, your Modelo 210 must be submitted by January 20, 2026.
This is great news: fewer filings, fewer deadlines to remember. But it does mean getting your paperwork in order early in the year and working through more data (costs, revenue, deductions) at once.
How Much Tax Do You Pay?
It depends on your tax residency:
1. If You Don’t Rent It Out (Imputed Income)
Spain assumes you’re getting value from your property and taxes you based on that. Here’s how it works:
Tax base: 1.1% or 2% of the cadastral value (found on your property tax bill).
Tax rate:
19% for EU/EEA residents
24% for non-EU residents
Example:
Cadastral value: €300,000 (updated in last 10 years)
1.1% of that = €3,300
Tax (EU resident) = €627
2. If You Rent It Out
Tax is calculated on rental income.
EU/EEA residents: You can deduct expenses (utilities, agent fees, maintenance, mortgage interest and your AvenidaHQ subscription).
Non-EU residents: You can’t deduct anything.
Tax rate:
19% (EU/EEA)
24% (non-EU)
Example:
Rental income: €22.000/year
Expenses (EU resident): €8.000
Net income = €14.000
Tax = €2.660
How to File Modelo 210
You can file Modelo 210 online via the Agencia Tributaria’s website. You’ll need:
An NIE (Foreigner’s Identification Number)
Access via a digital certificate or Cl@ve PIN
Alternatively, you can work with a gestor to help file it on time and correctly. And if you're using AvenidaHQ to keep track of your finances, you can even export reports and summaries for your gestor to save some time and money on their work.
What If You’re Late?
Missed the January 20th deadline? Penalties and interest may apply. Late fees start from around €100, and if it goes too far, the Spanish authorities can even freeze your assets or block a property sale. Best to avoid that.
Top Tips from Fellow Homeowners
Track rental activity and receipts throughout the year. It saves major headaches in January.
Don’t wait until the last minute. Especially during holiday periods, gestor offices and government systems get slammed.
Get help if you need it. AvenidaHQ is designed to take the stress out of this process. We built it because we needed it ourselves.
Final Thoughts
Owning a holiday home in Spain should be about enjoying life—not battling paperwork. But like it or not, Spanish tax law expects you to file Modelo 210 every year. With the new rules, it’s simpler than before, but it still pays to stay organized.
If you’re looking for an easy, no-stress way to handle your Spanish property taxes, check out how AvenidaHQ can help. We’re not just another software company. We’re homeowners too, and we built the solution we wished existed.
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Disclaimer: This article is for informational purposes only and does not constitute legal or tax advice. Please consult a qualified advisor for your specific situation.