Spain Rental Income Tax Calculator for Non-Residents
Estimate your IRNR liability on Spanish rental income. EU/EEA residents can deduct eligible expenses — non-EU residents are taxed on gross income at 24%.
How to calculate your rental income tax in Spain
Select your residency status — it determines both the rate and whether expenses are deductible.
Results are indicative estimates only and do not constitute tax advice. Your actual liability may differ depending on your specific circumstances.
Your estimate
This estimate is for guidance only and does not constitute tax advice. EU/EEA figures assume all expenses entered are legally deductible — not all costs qualify. Non-EU residents are taxed on gross income regardless of actual expenses incurred. IRNR is reported annually via Modelo 210 in January. Your actual liability may differ depending on your specific circumstances and applicable tax treaties.
Rental income tax in Spain for non-residents: how it works
If you own a property in Spain and rent it out, you are subject to Spanish non-resident income tax (IRNR) on the rental income, regardless of where you live. The tax is calculated and filed annually via Modelo 210 in January, and the rate — and what you can deduct — depends significantly on whether you are a resident of the EU or EEA, or from outside those areas.
EU/EEA residents: net income taxation
If you are a resident of an EU or EEA country, Spain taxes your net rental income at 19%. This means you can deduct eligible expenses from your gross rental receipts before the tax is applied. Deductible costs include mortgage interest (but not capital repayment), property management fees, community fees, IBI, home insurance, repairs and maintenance, and depreciation on the building structure. The depreciation deduction in particular is frequently miscalculated — the rules require knowing the split between land and building value and are worth reviewing with a professional.
Non-EU residents: gross income taxation
If you are resident outside the EU and EEA, Spain taxes your gross rental income at 24% with no deductions permitted. This is a significant difference — two landlords receiving the same rent can face very different tax bills depending solely on their country of residence. If you are a resident of a country that has a tax treaty with Spain, your position may differ and is worth confirming.
What if you only rent for part of the year?
If you rent the property for part of the year and use it personally for the rest, expenses are deductible only in proportion to the days actually rented. The remaining vacant days are not covered by this calculator — they may instead be subject to imputed income tax (renta imputada), which is a separate annual obligation based on the cadastral value of the property.
Filing: Modelo 210 annually in January
Rental income must be declared annually via Modelo 210 in January for income earned during the previous calendar year. Missing the deadline leads to automatic penalties and interest. If you are planning to sell the property in the future, our capital gains tax calculator can help you estimate the tax liability on any gain at that point.