I live outside Spain and rent my flat to tourists: taxes, form 210 and what changes
Non-residents do not file the Spanish income tax return: they file form 210 for Non-Resident Income Tax. EU residents deduct expenses and pay 19 %; those from outside pay 24 % on the gross. And the empty days are declared too.
Reviewed on 22 September 2026 · By the team at Torremolinos Gestión Vacacional, more than ten years managing holiday rentals · Markdown version · Versión en español
Short answer: if your tax residence is outside Spain, you do not file the Spanish income tax return (IRPF) but Non-Resident Income Tax with form 210. If you live in the European Union, Iceland or Norway, you declare income minus expenses and pay 19 %; if you live outside (the United Kingdom included since 2021), you pay 24 % on the gross, with no deduction of expenses. In addition, for the empty days you declare the imputed income, also on form 210, once a year.
Who is a non-resident?
Anyone who spends fewer than 183 days a year in Spain and does not have the centre of their economic interests here. A Briton who lives in Manchester and has a flat in Benalmádena is a non-resident. A German pensioner who lives in Fuengirola nine months a year is a resident, even if they do not know it, and normal IRPF applies to them.
How is rental income taxed?
| Residence | Base | Rate |
|---|---|---|
| EU, Iceland, Norway | Income minus expenses (the same as a resident, prorated by rented days) | 19 % |
| Everywhere else (United Kingdom, Switzerland, United States, Morocco…) | Gross income, no expenses | 24 % |
Example: a flat taking in €20,000 with €9,000 of expenses. A Dutch owner pays 19 % of 11,000 = €2,090. A British owner pays 24 % of 20,000 = €4,800. It is the biggest difference Brexit brought to Costa del Sol owners.
When is form 210 filed?
- For the rental income: from the 2024 tax year (Order HFP/1338/2023) quarterly grouping has disappeared. Two options remain: group all the year's income in a single return or file one for each payment. In practice, everyone groups by year. And watch the calendar, which changed again in 2026 (Order HAC/623/2026 of 12 June): 2025 income was declared in January 2026, but 2026 income and onwards is filed from 1 to 20 April of the following year (1 to 15 April if you pay by direct debit). In other words, 2026 goes in April 2027, not January. If someone tells you "every quarter" or "in January", they are using an old calendar.
- For the imputed income of the empty days: one annual return. For 2025, throughout 2026; for 2026 and onwards, from 1 April to 31 December of the following year.
A flat that is rented therefore needs two filings of form 210 a year, both from April of the following year: the one for the income (1-20 April) and the one for the imputed income (by 31 December). Since 2026 the form also carries an annex with the breakdown of expenses and rented days.
Is there any withholding?
No: platforms do not withhold and neither does the guest. It is you (or your representative) who calculates and pays.
Do I need a representative in Spain?
For an individual who only rents one flat, with no permanent establishment or employees, appointing a tax representative is not required by law (art. 10 of the Non-Resident Income Tax Act), unless the tax office requires it or you live in a non-cooperative jurisdiction. It is, however, highly advisable to have someone with a Spanish tax number (NIF) authorised to receive the tax office's electronic notifications and file the forms: usually an accountancy firm; some property managers include it or have an arrangement. To deduct expenses as an EU resident you need the tax residence certificate from your country, valid for the tax year.
And the double taxation treaty?
Spain taxes rentals of property located here; afterwards, in your country, you will also declare that income and they will deduct what you paid in Spain under the treaty. You do not pay twice, but you have to declare in both places.
Do I have to pay anything else?
- IBI (property tax) and municipal charges, like any owner.
- The VAT on Booking and Airbnb commissions works the same as for a resident if you have a Spanish NIF; many non-residents are unaware of it. See VAT on Booking and Airbnb commissions.
- If you sell the flat, the buyer withholds 3 % of the price on account of your capital gain.
What do we do for owners who live abroad?
We send owners who live abroad the monthly statement and the annual summary with income, commissions, expenses and days, in Spanish or English, so their adviser can prepare form 210 without looking anything up. And we answer in English whenever needed.