A clear guide for residents filing the Modelo 100 and non-residents filing the Modelo 210. Deadlines, step-by-step instructions, special cases and the mistakes Hacienda fines.
Updated May 2026 according to LIRPF, LIRNR and the latest AEAT information note.
If you rent out a flat in Spain, the income is subject to IRPF (residents) or IRNR (non-residents) and must be declared. There are two possible forms: Modelo 100 (Spanish tax residents, annual return alongside the rest of your income) or Modelo 210 (non-residents, quarterly or annual return on Spanish-sourced income).
The most expensive mistake is not paying more tax, it's not declaring at all. The tax agency cross-references rental deposits filed in each region and bank payments. When it detects an undeclared rental, the minimum penalty is 50% of the underpaid tax, plus interest, and can climb to 150% in cases of concealment.
The split is based on your tax residency, not your nationality or where the flat is located.
| Criterion | Modelo 100 (residents) | Modelo 210 (non-residents) |
|---|---|---|
| Who does it apply to? | People with Spanish tax residency (>183 days/year or centre of economic interests in Spain). | People with tax residency in another country who rent out a flat in Spain. |
| When is it filed? | Annually, between April 1 and June 30 of the following year. | Quarterly (Jan/Apr/Jul/Oct, days 1-20) or annually if no variations. |
| What is the tax base? | Net income (gross rent minus deductible expenses). | EU/EEA: net income. Extra-EU: gross income, no expense deduction allowed. |
| Does the 60% reduction apply? | Yes, on positive net income from primary-residence leases. | No, in any case. |
| Rate applied | Progressive IRPF brackets (19-47% in 2026). | EU/EEA: flat 19%. Extra-EU: flat 24%. |
| Do you declare losses? | Yes, losses offset positive income over the next 4 years. | Yes (EU/EEA). Extra-EU does not apply since they pay on gross. |
| Form boxes | Boxes 0102 to 0130 in the real-estate capital section. | One filing per contract and per quarter, on the official M210 form. |
| Who can help? | Your regular gestor or a specialised tax advisor. | A tax advisor experienced with non-residents (not every gestor handles M210). |
Modelo 100 is the annual IRPF return for Spanish tax residents. Rental income is integrated with salary, dividends and capital gains to compute the year's total IRPF.
The tax campaign runs from April 1 to June 30 of the following year. If you file online (Renta WEB) you can start any time during the window. If you owe, you can direct-debit the payment until June 25.
Worked example
Income: 12,000 €. Deductible expenses: 4,800 € (IBI 350 + building 720 + interest 1,800 + amortization 1,650 + insurance 280). Net income: 7,200 €. 60% primary-residence reduction: -4,320 €. Taxable base: 2,880 €. 37% marginal bracket → IRPF owed: 1,066 €. Without the reduction it would have been 2,664 €, tax saving: 1,598 €.
Modelo 210 is the Non-Resident Income Tax (IRNR) return. If you are tax-resident outside Spain but have a rented flat here, this is what you must file quarterly or, in some cases, annually.
EU / EEA resident
19%
Taxed at 19% on NET income (same deductible-expense list as Spanish residents, but without the 60% reduction).
Extra-EU resident
24%
Taxed at 24% on GROSS income (no expense or amortization deduction allowed). Penalty rate, the most expensive in practice.
Quarterly, days 1 to 20 of the month following each quarter (April, July, October, January). Since 2024, individual non-residents can opt for an ANNUAL return (Jan 1-20 of the next year) as long as there are no changes in tenant, amount or bank account during the year.
Example: a French resident with a flat in Valencia
Annual income: 12,000 € (1,000 €/month). Deductible expenses: 4,800 €. Net income: 7,200 €. As an EU resident, pays 19% on 7,200 € = 1,368 € annual tax. If they were resident in the United States (extra-EU) instead of France, they would pay 24% on the 12,000 € gross = 2,880 €, with no deductions. Difference: 1,512 €/year purely due to tax residency.
Quick IRPF calculator
Estimate how much you'll pay in 30 seconds based on your profile (resident or non-resident, EU or extra-EU).
Go to the calculator arrow_forwardFull list of deductible expenses
12 deductible categories from net income, with supporting documents and caps per item.
Read the guide arrow_forwardEach co-owner declares income and expenses according to their ownership share. Under gananciales, it's split 50/50 between spouses. This can lower the marginal bracket if one spouse sits in a lower IRPF tranche than the other.
Same tax treatment as a regular rental, but WITHOUT the 60% reduction. If you offer hotel-like services (daily cleaning, reception, meals), it becomes an economic activity, you must register as self-employed and charge 10% VAT.
For months without a tenant, declare an imputed real-estate income: 2% of cadastral value (or 1.1% if revised in the last 10 years). It's not a huge tax but it must be declared, the tax agency cross-checks with the cadastre.
Residents: tax campaign April 1 to June 30 of the following year, with optional 60/40 instalments (June/November). Non-residents: quarterly Modelo 210 filings days 1 to 20 in January, April, July and October. Annual option for individuals with no changes, filed Jan 1-20 of the next year.
Hacienda's penalties for non-filing
Minimum penalty: 50% of the underpaid tax. Rises to 100% for "serious infringement" and 150% for "very serious infringement" (concealment). Plus late-payment interest (3.75% annual in 2026). Voluntary regularisations before a formal notice reduce penalties (1% surcharge per month of delay, cap 15%). Hacienda cross-references rental deposits, bank transfers and utility contracts.
Yes, always. There is no minimum income threshold below which rental doesn't need declaring. Even if you declare losses (expenses > income), you must file, those are real-estate capital income that offset other gains in this category.
Regularise voluntarily before Hacienda issues a formal notice. The surcharge is 1% per month of delay, capped at 15%. If Hacienda opens a case first, penalties start at 50% of the underpaid tax and can reach 150%. Hacienda can audit the last 4 years (statute of limitations), or longer for very serious infringement.
Yes, since 2024 individual non-residents can opt for an annual Modelo 210 filing, provided that during the year there are no changes in tenant, amount or bank account. Window: January 1-20 of the following year. Massively simplifies things.
Yes, everything is filed online on the AEAT electronic office. You need a digital certificate (FNMT), Cl@ve PIN or NIE+reference. If you have none of these, the practical option is to delegate to a Spanish tax representative (your gestor, a tax firm or a specialised agency).
Yes. EU/EEA non-residents have the same deductible-expense list as Spanish residents, including the 3% amortization on construction value and 10% on furniture cost. Extra-EU non-residents cannot deduct it, they pay on gross.
Declare income and expenses for the actually rented PERIOD, not the full year. For months without a tenant, declare imputed real-estate income (2% or 1.1% of cadastral value, prorated by empty months). Same rule applies to IBI, building fees and amortization: prorated by month.
Declare accrued income (what they OWED you), not the cash you received. If the non-payment lasts 6 months from the first formal demand (burofax), you can deduct it as a doubtful debt. If you eventually collect, you must reverse the deduction in the next return.
Expenses needed to keep the flat available to rent (IBI, building fees, insurance) are prorated between rented months (deductible) and empty months (not deductible, those count toward imputed income instead). One-off expenses to prepare the flat between tenants are fully deductible.
If your tenant is a company using the flat for its activity (offices, housing for employees), they must withhold 19% on the gross rent and pay it to Hacienda (Modelo 115 / 180). When you file the annual return, you deduct it from the tax owed. If the tenant is an individual using the flat as a home, no withholding applies.
Not directly, but it generates a complete tax-ready export (income, classified expenses, computed amortization, per-property and consolidated totals, month-prorated, resident vs non-resident split) that your gestor uses to fill the Modelo 100 or 210 in minutes.
imotrack centralises income, expenses and amortization per property and generates the exact tax export your gestor needs for the Modelo 100 or 210.
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