If you own property in Spain but aren’t a tax resident there, the IRNR (Impuesto sobre la Renta de No Residentes) is the tax that applies to you — and it’s an annual obligation whether or not the property generates any actual income.
What the IRNR Covers
The IRNR applies to non-residents earning Spanish-source income, which for most foreign property owners means one of two scenarios: actual rental income if you let the property out, or “imputed income” (a notional taxable value) if you don’t rent it and simply use it as a holiday home.
Rates for 2026
| Residency | Rate |
|---|---|
| EU/EEA residents | 19% |
| Non-EU residents (including US and UK citizens) | 24% |
This EU/non-EU distinction matters significantly for British and American buyers — both face the higher 24% rate, and UK citizens lost access to the lower EU rate following Brexit.
If You Don’t Rent the Property: Imputed Income
Even a property used purely as a personal holiday home generates a tax bill. The taxable base is calculated as 1.1% of the cadastral value (or 2% if the cadastral value hasn’t been officially revised in the last 10 years), and that notional income is then taxed at the 19% or 24% rate above. For a property with a €150,000 cadastral value, this typically works out to a modest annual bill — often a few hundred euros — but it’s a filing obligation regardless of the amount.
If You Rent the Property Out
Actual rental income is taxed at the same 19%/24% rates, applied to gross rental income for non-EU residents in most cases, since expense deductions have historically been restricted to EU/EEA residents — though a July 2025 Spanish National Court ruling found this restriction potentially contrary to EU free movement of capital principles, a development worth monitoring with a tax advisor given its relevance to US and UK landlords specifically.
Filing Deadlines
Imputed income is declared annually via its own Modelo 210 filing. Rental income filings shifted for the 2026 tax year: rent received during 2026 will be declared between 1–20 April 2027, a change from the previous January filing window used for 2024 and 2025 income — worth noting if you’re used to the older deadline.
Frequently Asked Questions
What happens if I don’t file the IRNR?
Non-filing can result in penalties and interest charges, and unpaid tax obligations can complicate a future property sale, since outstanding tax debts can attach to the property.
Do I need a Spanish bank account to pay the IRNR?
Yes, payment is typically processed through direct debit from a Spanish account, so you’ll need one set up specifically for this and other property-related payments.
Can I file the Modelo 210 myself?
Yes, it’s possible to self-file online through the Agencia Tributaria’s system, but many non-resident owners use a gestor or tax advisor given the recurring nature of the filing and the cost of getting details wrong.