Renting out a property in Spain as a non-resident
Grupo Avanza Consultores prepares form 210 for non-resident owners receiving Spanish rental income without a permanent establishment. Based in Paterna, Valencia, we review your tax residence, contract, income and expenses. We work remotely throughout Spain, with in-person appointments by arrangement. We reply in writing in English. Email us about your property.
Your tax residence and use of the property come first
Living abroad, holding a NIE or receiving rent into a foreign bank account does not provide all the information needed for the return. We check tax residence for the period, entitlement to rent and any combination of letting and personal use. Income from property located in Spain is Spanish-source income (article 13.1.g of the Non-Resident Income Tax Act). This page covers letting without a permanent establishment; other services or a business organisation need to be assessed first.
Income, expenses and tax rate
The general rule in article 24.1 of the Non-Resident Income Tax Act starts with gross income. Under article 24.6, individuals resident in the European Union may deduct expenses allowed under the Personal Income Tax Act when they prove a direct connection with the income and a direct, inseparable economic link with the activity in Spain. This extends to the European Economic Area on that provision’s effective-exchange-of-information terms. An invoice or bank charge alone does not prove an expense meets those requirements.
The general rate is 24%. It is 19% for residents of another European Union Member State or a European Economic Area state with effective exchange of tax information (article 25.1.a). We establish the appropriate tax base and rate from your evidence. The rate alone is not the final amount due.
Rental deadlines: the change applying to 2026
For rental form 210 returns showing tax payable, the current article 5.c.1.º of Order EHA/3316/2010 sets the first twenty calendar days of April of the following year, whether income is reported separately or grouped. The final provision of Order HAC/623/2026 sets out when this first applies.
Grouped rental income for 2026 with tax payable is reported from 1 to 20 April 2027. For separately reported income, the new deadline first applies to accruals in the last quarter of 2026; earlier accruals retain their previous timetable. Zero-tax and refund returns have different rules. We check the period, reporting method and result before setting the deadline. Our general form 210 guide covers the other cases.
Part-year letting, joint owners and documents
Days kept for personal use or at the owner’s disposal are reviewed separately from rental periods: the Act distinguishes rental and imputed income from urban property (articles 13.1.g and 13.1.h). We also check ownership shares. If a platform pays a net amount, we need its statement of income and deductions; the bank payment alone does not describe the rent to report.
We review identification and tax residence, ownership evidence, rental contract and occupancy, management or platform statements, receipts, invoices and previous returns. Start by telling us your country of tax residence, the property’s municipality and the relevant year. You receive the proposed scope and quote before deciding. We then explain the calculation, outstanding checks and timetable. If you instruct us to file, we use appropriate representation; your digital certificate stays with you. You know the amount and its basis before filing.
Official sources
Checked on 4 November 2026. We assess the rules for the date and circumstances of your transaction.
Questions
Questions about your rental tax
Does Spain tax the rent if I receive it in a foreign bank account?
Income from property located in Spain is Spanish-source income under article 13.1.g of the Non-Resident Income Tax Act. Before preparing form 210, we check your tax residence and rental arrangement.
Do all non-resident landlords pay 19%?
No. Article 25.1.a of the Non-Resident Income Tax Act sets a general rate of 24%. The 19% rate applies to residents of another European Union Member State or a European Economic Area state with effective exchange of tax information. Your position for the period needs to be established.
Can I deduct every cost relating to the property?
Not automatically. Article 24.6 of the Non-Resident Income Tax Act allows individuals resident in the European Union to deduct expenses allowed under the Personal Income Tax Act with the required direct economic connection. It extends to the European Economic Area on the terms of that provision. We review each expense and its evidence.
When is 2026 rental income reported if tax is payable?
Grouped rental income for 2026 is reported from 1 to 20 April 2027. For separately reported income, that new deadline first applies to accruals in the last quarter of 2026; earlier accruals retain their previous timetable. These are the rules in article 5.c.1.º of Order EHA/3316/2010 and the final provision of Order HAC/623/2026. Zero-tax and refund returns have different deadlines.
Related services
Do you rent out a property in Spain?
Email your country of tax residence, the municipality of the property and the year you need to review. We will explain the documents needed and provide a quote before you decide. We reply in writing in English.