Non-Resident Tax Spain – IRNR, Modelo 210 and Deadlines 2026

Do you own a property in Spain but live in Sweden? Then every year you pay IRNR (Impuesto sobre la Renta de No Residentes) — Spain's income tax for non-residents. The tax is filed via Modelo 210 and applies even if you never let out the property, because Spain calculates a notional income (renta imputada) simply for owning it. For a typical apartment this amounts to 100–400 euros per year.

In addition to IRNR you pay the municipal property tax (IBI), and if your Spanish assets exceed 700,000 euros per person, wealth tax may also apply. There is also a double taxation treaty between Sweden and Spain that prevents you from being taxed twice — but you must file returns in both countries.

This guide explains which taxes apply, how to calculate the amounts, how to complete Modelo 210 step by step and which deadlines you absolutely must not miss.

Who counts as a non-resident in Spain?

You are classified as a non-resident (no residente) in Spain if you do not meet any of these criteria:

• You spend more than 183 days in Spain during a calendar year
• Your economic centre (centro de intereses económicos) is in Spain — for example if your main income is generated there
• Your spouse and minor children are tax residents in Spain

The vast majority of Swedish property owners on the Costa Blanca and Costa del Sol are non-residents — they own a holiday property but live and work in Sweden. As a non-resident you are taxed in Spain only on your Spanish income and assets, not on your global income.

What taxes do non-residents with a property in Spain pay?

Here is a summary of all taxes that may become relevant:

In this article we focus on IRNR (the first two rows) and wealth tax — taxes that specifically affect non-residents. Read our guide on IBI and annual property costs for a deep dive into the municipal property tax, and our guide on tax on sale if you are planning to sell.

IRNR: Imputed income — tax on a property you do not let out

This surprises many Swedish property owners: Spain taxes you on a notional income simply for owning the property, even if it stands empty all year. This is called renta imputada (imputed income) and is governed by the IRNR tax.

How imputed income is calculated

The calculation is done in three steps:

Step 1 — Establish the cadastral value (valor catastral)

You can find the cadastral value on your IBI bill or via the Catastro portal (catastro.meh.es). It is normally 30–50% of market value.

Step 2 — Calculate the notional income

• If the cadastral value has been updated in the last 10 years: 1.1% of the valor catastral
• If the cadastral value has not been updated in the last 10 years: 2% of the valor catastral

Most municipalities on Costa Blanca have revised their cadastral values relatively recently, so 1.1% is the most common rate.

Step 3 — Apply the tax rate

• EU/EEA citizens (including Sweden): 19%
• Others (non-EU): 24%

Calculation example

A Swedish family owns an apartment in Torrevieja with a cadastral value (valor catastral) of 60,000 euros. The value was updated in 2019.

• Notional income: 60,000 × 1.1% = 660 euros
• Tax: 660 × 19% = 125.40 euros per year

Another example: A villa in Marbella with a cadastral value of 250,000 euros (updated 2016).

• Notional income: 250,000 × 1.1% = 2,750 euros
• Tax: 2,750 × 19% = 522.50 euros per year

Deadline for imputed income

Modelo 210 for imputed income (non-let property) must be filed by 31 December of the year following the tax year. This means the 2025 tax year is filed by 31 December 2026, and the 2026 tax year by 31 December 2027.

You can file the return as early as 1 January of the following year — so there is a full year to act.

Rental income as a non-resident

If you let out your Spanish property — whether long-term letting or short-term via Airbnb — the tax rules change significantly.

EU/EEA citizens: 19% on net income

As a Swede (EU citizen) you pay 19% tax on your net rental income. You can deduct direct costs linked to the letting:

• IBI (property tax)
• Community fees (cuota de comunidad)
• Repairs and maintenance
• Home insurance
• Depreciation on the building (3% of acquisition cost excluding land)
• Management fees and cleaning costs
• Interest on a mortgage linked to the property

Calculation example: You let out your Costa Blanca apartment during the summer months and receive 8,000 euros in rental income. Your deductible costs amount to 3,200 euros. Tax: (8,000 – 3,200) × 19% = 912 euros.

Non-EU citizens: 24% on gross income

If you come from a country outside the EU/EEA stricter rules apply. The tax rate is 24% and you may not deduct any costs — the tax is calculated on the full gross rent.

Combination of let and empty periods

If you only let out for part of the year you pay:

• Rental income tax (19%) for the months the property is let
• Imputed income (19% × 1.1% of the valor catastral) for the months it stands empty — on a pro-rata basis

You file them on separate Modelo 210 forms.

Deadline for rental income

Unlike imputed income, rental income must be filed quarterly:

If you miss a quarterly deadline, a surcharge is automatically added. If you have rental income we strongly recommend engaging a gestor to handle the returns on an ongoing basis.

Modelo 210 step by step

Modelo 210 is the form you use to declare and pay IRNR. Here we walk you through how to do it.

What you need before you start

• NIE number — your Spanish tax identification number
• IBI bill — to find the cadastral value (valor catastral) and the reference number
• Spanish bank account — for payment (IBAN number required)
• Catastral reference — a 20-digit number that identifies your property (shown on the IBI bill)

Completing Modelo 210

You can complete the form in two ways:

Option 1 — Yourself via the Agencia Tributaria website

1. Go to sede.agenciatributaria.gob.es
2. Search for "Modelo 210" and select "Predeclaración"
3. Fill in your details (NIE, address, tax period)
4. Enter the type of income: code 02 for imputed income (no letting)
5. Enter the cadastral value and percentage (1.1% or 2%)
6. The system calculates the tax automatically
7. Choose payment method: bank account (domiciliación) or pay directly

Option 2 — Via a gestor or asesor fiscal

Most Swedish property owners engage a gestor to handle the entire process. The cost is typically 50–150 euros per return, depending on complexity. The gestor needs:

• A copy of your NIE
• Your most recent IBI bill
• Details of any rental income and costs
• Your Spanish bank account number (IBAN)
• A power of attorney (poder) if you are not physically present

Common pitfalls with Modelo 210

• Wrong income type: Code 02 is for imputed income, code 01 for rental income. If you mix them up you will need to refile or wait for a refund.
• Forgotten co-owner: If you own 50/50 both of you must file separate returns — otherwise one of you may receive a demand for the full amount.
• Wrong cadastral value: Always use the most recent IBI bill. The cadastral value may have changed following a revisión catastral without you noticing.

Wealth tax (Impuesto sobre el Patrimonio)

Spain levies wealth tax on non-residents' Spanish assets that exceed 700,000 euros per person. The tax is filed via Modelo 714.

Who is affected?

Most Swedish holiday home owners fall below the threshold — an apartment for 200,000–300,000 euros does not trigger wealth tax. But if you own a more expensive villa, several properties or have large assets in Spanish bank accounts you may exceed the threshold.

The calculation is based on the net value of your Spanish assets (market value minus debts in Spain).

Tax rates (national)

Note: Regional variations may apply. Madrid gives a 100% rebate on wealth tax, while the Valencia region (Costa Blanca) applies the national rates.

Solidarity tax on large fortunes (ITSGF)

Since 2023 there is also a national solidarity tax (Impuesto Temporal de Solidaridad de Grandes Fortunas) that applies to net assets above 3,000,000 euros at rates of 1.7–3.5%. It was introduced to equalise differences between regions such as Madrid (no wealth tax) and other regions. The tax is filed via Modelo 718.

In practice the solidarity tax only affects a small number of Swedish property owners with very high asset values in Spain.

Tax calendar for non-residents

Here we summarise all important dates in one place:

Set calendar reminders — especially for the quarterly returns if you let out. If you miss deadlines, surcharges start accruing immediately.

Do you need a representante fiscal?

A representante fiscal is a tax representative in Spain who acts on your behalf with the Agencia Tributaria. Historically all non-residents were required to appoint one, but the rules have changed.

Current rules

Since Ley 11/2023, EU/EEA citizens (including Sweden) are no longer obliged to appoint a representante fiscal. The Agencia Tributaria can, however, still require one in specific situations — for example in complex tax matters or if the authority cannot reach you.

What do most Swedes do in practice?

Even though it is not a legal requirement, most Swedish property owners engage some form of tax adviser:

• Gestor — A Spanish administrative adviser who handles Modelo 210, IBI payments and other tax matters. Cost: 100–300 euros per year for basic service.
• Asesor fiscal — A qualified tax lawyer for more complex situations (letting, wealth tax, sale). Cost: 200–600 euros per year depending on complexity.

The advantage of having a gestor is that you avoid navigating the Agencia Tributaria's Spanish-language website, keeping track of deadlines and risking surcharges. Most gestorías on Costa Blanca have experience with Nordic clients and communicate in English.

The Sweden–Spain double taxation treaty

Sweden and Spain have a double taxation treaty that allocates taxing rights and prevents you from paying tax on the same income in both countries.

Main principles

• Property income (rent, imputed income) — taxed in Spain (where the property is located), but also declared in Sweden where you can offset the Spanish tax
• Capital gain on sale — taxed in Spain at 19%, but must also be declared in Sweden (annex K5/K6/K7). Spanish tax is offset against the Swedish tax
• Wealth — Spain taxes Spanish assets. Sweden no longer has a wealth tax

In practice the treaty means you never pay more in total tax than the country with the higher tax rate. But you must actively claim the offset in your Swedish tax return — it does not happen automatically.

What to declare in Sweden

As an unlimited taxpayer in Sweden you declare your global income to the Swedish Tax Agency (Skatteverket). This means rental income from Spain must be included in your Swedish return, but you claim offset for the IRNR paid in Spain. The imputed income from Modelo 210 does not normally need to be declared in Sweden — the notional income calculation is a Spanish domestic rule with no equivalent in Swedish tax law.

Common mistakes to avoid

1. "I don't let it out — so I pay no tax"

Wrong. Even if your property stands empty Spain calculates a notional income that you must declare. Many Swedes have spent years not filing Modelo 210 — and then received back-claims with surcharges.

2. Forgetting to file quarterly when letting

If you let out the property you must file every quarter — not once a year. Miss a quarter and you risk a 5–20% surcharge.

3. Using the wrong percentage for the cadastral value

Check whether your municipality's cadastral values have been updated in the last 10 years. Many people use 2% when it should actually be 1.1% — and pay almost twice as much.

4. Not filing for both owners

If you own the property 50/50 with your partner, each of you must file your own Modelo 210. Otherwise one of you may receive a demand for the full amount.

5. Not keeping receipts when letting

As an EU citizen you can deduct costs against rental income — but only if you can document them with receipts. Keep everything: repair invoices, community fee statements, IBI notices, insurance premiums.

6. Ignoring the wealth tax

If you have bought a more expensive property or several properties in Spain you should check whether you exceed the 700,000-euro threshold. Many people think only of IRNR and forget that wealth tax may also apply.

7. Assuming Spain does not know you own a property

All property purchases are registered in the Registro de la Propiedad and Catastro. The Agencia Tributaria has full visibility of who owns what. Not filing a return is not a strategy — it is only a matter of time before you receive a demand.

Frequently asked questions about non-resident tax in Spain

Last updated: April 2026. Tax rates and rules may change — always check current figures with the Agencia Tributaria or a qualified asesor fiscal. This guide does not constitute tax advice and is intended as general information.