Spanish IRNR for Non-Resident Hosts 2026: Modelo 210 Quarterly + 24% vs 19% Withholding

Spanish IRNR for non-resident hosts 2026: Modelo 210 quarterly + 24% vs 19% withholding

Complete guide to IRNR (Impuesto sobre la Renta de no Residentes) for foreign UK, US and Irish owners with Spanish vacation rentals: Modelo 210 deadlines, 24% non-EU vs 19% EU/EEA rates, allowable deductions, common mistakes that trigger AEAT inquiries.

If you live outside Spain but own a property there that you rent on Airbnb or Booking, you owe Spanish tax under IRNR (Impuesto sobre la Renta de no Residentes). The rules are different from regular IRPF for residents: you cannot use Modelo 100 / 130 / 303, you cannot opt for "alquiler de vivienda" 60 percent reduction, and you must file Modelo 210 quarterly OR per-rental basis. This guide walks through the full IRNR machinery for STR income: rate selection (24 percent vs 19 percent), deductions allowed, deadlines, penalties for late filing, and how to reconcile against your home-country (UK or US) tax return.

Who is "non-resident" for Spanish tax purposes

You are a non-resident for IRNR purposes if you do NOT meet any of these tests during the calendar year (art. 9 LIRPF):

• You spend 183 days or more in Spain (counted from any 12-month period crossing the year)
• Your "centro de intereses económicos" (centre of economic interests) is in Spain (more than half your income or assets)
• Your spouse and minor children habitually reside in Spain (presumption rebuttable)

If you fail none of these tests AND you are tax-resident elsewhere (UK HMRC residency, US substantial presence test, Irish Revenue residency), you are a non-resident for Spanish purposes. You file IRNR (Modelo 210) instead of IRPF (Modelo 100).

Important: Spanish tax-residency is binary per calendar year. You cannot be "half non-resident" for partial-year stays. If you spend 184 days in Spain in 2026, you are TAX-resident for the full 2026 year and must file Modelo 100 for worldwide income.

The 24% vs 19% IRNR rate decision

For STR rental income, two rates apply depending on your home country:

Owner residence	IRNR rate	Deductions allowed	Legal basis
EU + EEA + Switzerland	19%	Yes (mortgage interest, IBI, repairs, depreciation, PM fees, supplies)	Art. 24.6 LIRNR + STJUE 2018/2019 case law
UK (post-Brexit)	24% default; 19% available with election	Limited if 24%; full if 19% election	Art. 25.1.a LIRNR + UK-Spain Convention art. 6
USA	24%	None on Modelo 210 directly; can claim foreign tax credit on Form 1116	Art. 25.1.a LIRNR
Other non-EU (China, Brazil, etc.)	24%	None	Art. 25.1.a LIRNR

The Brexit complication: UK tax residents lost automatic EU treatment in 2021. However, the UK-Spain Convention (2013, Order 18 March 2014 BOE) gives UK owners a CHOICE: declare under default Article 25.1.a IRNR (24% gross with no deductions), OR elect to be treated under EU-equivalent Article 24.6 (19% net of allowable deductions).

For most UK owners with property mortgage, IBI tax and PM fees, the 19% election produces a LOWER tax bill despite the lower headline rate. Always run both calculations.

Calculating your IRNR base under each rate

Worked example: UK owner with Mallorca apartment, 24,000 EUR gross AL revenue 2026, mortgage interest 6,000 EUR, IBI 800 EUR, PM at 22% = 5,280 EUR, repairs 1,200 EUR, supplies 600 EUR, building depreciation 3% on 250,000 EUR = 7,500 EUR.

Option A: 24% default (no deductions) - Tax base: 24,000 EUR (gross) - Tax: 24,000 × 24% = 5,760 EUR

Option B: 19% election (full deductions) - Allowable deductions: 6,000 + 800 + 5,280 + 1,200 + 600 + 7,500 = 21,380 EUR - Tax base: 24,000 - 21,380 = 2,620 EUR - Tax: 2,620 × 19% = 498 EUR

Option B saves UK owner 5,262 EUR in this example. The election is made on each Modelo 210 quarterly form by selecting Type "01" (rendimientos rentas de inmuebles) with cell "Tipo de renta = 02" (alquiler).

Modelo 210 quarterly deadlines and submission

Modelo 210 must be filed quarterly for STR income. Deadlines are FIRMLY enforced:

• Q1 (January-March income): file 1-20 April
• Q2 (April-June income): file 1-20 July
• Q3 (July-September income): file 1-20 October
• Q4 (October-December income): file 1-20 January (next year)

Late filing penalty: 5 to 20 percent of tax owed depending on lateness (art. 27 LGT). Direct debit option available if you have Spanish bank account; otherwise pay by NRC (Número de Referencia Completo) generated at filing or by SWIFT to AEAT account.

Filing channels:

• Sede Electrónica AEAT with Cl@ve, certificado digital or DNI electrónico (Spanish residents only)
• Through your fiscal representative (gestor or asesor fiscal) using their certificate
• Paper Modelo 210 at AEAT office (slow, error-prone, not recommended)

Most foreign owners use a Spanish gestor for Modelo 210. Cost: 25-50 EUR per quarter or 100-150 EUR annual flat package.

Allowable deductions under 19% election (EU + UK with election)

If you elect 19% rate (UK owner) or qualify by EU residency (Ireland, Germany, France, Netherlands, etc.), you can deduct:

• Property mortgage interest (proportionally to days rented if mixed-use)
• IBI (Impuesto sobre Bienes Inmuebles), the annual property tax, full year
• Tasa basuras (rubbish collection) and similar municipal fees
• Comunidad de propietarios monthly fees (proportionally)
• Repairs and maintenance (NOT improvements, those depreciate)
• Insurance premiums (RC, content, building proportional)
• Property management fees (PM 15-25 percent)
• Cleaning and consumables for guests
• Depreciation: 3% per year on building value (NOT land, NOT furniture which depreciates separately at 10%)
• Utilities when paid by host (electricity, water, gas, internet)
• Advertising costs (OTA listings, professional photography)
• Gestoría/accountant fees for the property

Deductions are pro-rated to the days the property was actually available for rent (not days actually booked). If property was offered for rent 280 days in the year and rented 180 days, you deduct 280/365 = 76.7% of annual fixed costs (IBI, comunidad, insurance).

Common foreign-owner IRNR mistakes

• Filing Modelo 100 instead of Modelo 210: Modelo 100 is for residents only. Foreign owners using it accidentally trigger residency presumption and audit.
• Missing the quarterly deadline: AEAT does NOT send reminders to foreign addresses. Set 4 calendar reminders per year.
• Not electing 19% (UK owner): default is 24%. Election is made each quarter on the form, not retroactively. Lost election = lost deductions.
• Forgetting non-rental days: AEAT requires Modelo 210 for IMPUTED income on days property is empty (not rented, not personal use). At 1.1% of cadastral value annually, divided by days, taxed at 24% (or 19% EU/UK-elect). Easy to miss for owners who only count Airbnb income.
• Mixing personal-use and rental days: personal-use days have NO IRNR (you cannot deduct them). Document holiday weeks separately from rental periods.
• Modelo 210 in EUR vs payments in GBP/USD: use ECB monthly average for receipts in foreign currencies, not your personal bank conversion rate.
• Not retaining 10 years of records: AEAT can audit 4 years (general statute of limitations) plus extension for fraud cases. Keep receipts, bank statements, OTA reports.

Reconciliation against UK SA106 / US Schedule E

For UK owners: declare Spanish AL gross income on SA106 foreign property page. Apply UK Furnished Holiday Lettings (FHL) rules if eligible (UK FHL rules ended in April 2025 but 2024-2025 income still qualifies on a transitional basis). Claim foreign tax credit (FTC) for Modelo 210 tax paid using SA106 box 7. The UK-Spain treaty 2013 article 22 governs FTC ceiling.

For US owners: declare Spanish AL income on Form 1040 Schedule E. File Form 1116 to claim credit for Spanish IRNR paid against US tax owed. Limit is US tax on the Spanish-source income. Excess Spanish tax can carry back 1 year and carry forward 10 years.

Foreign tax credit ceiling example (UK owner): - Spanish IRNR paid 2026: 498 EUR (Option B above) ≈ £425 - UK tax on same Spanish income at marginal 40% bracket: 24,000 × £0.86 (FX) × 40% = £8,256 - FTC: claim full £425 against £8,256 UK tax - Net UK tax due: £8,256 - £425 = £7,831

Frequently asked questions

Do I file Modelo 210 if my property was empty all quarter?

Yes for IMPUTED income unless property is your habitual residence (impossible for non-resident). At 1.1% of valor catastral / 365 days × number of empty days × 24% (or 19% with EU/UK-elect). Nominal but legally required. Combine with rental Modelo 210 as separate concept lines.

What if my property was vacant the whole year?

Still file Modelo 210 once a year (deadline 20 January next year) for imputed income covering the full 365 days. Failure to file when required: 200 EUR fixed penalty plus tax + interest.

Can I claim losses on Modelo 210?

Yes if you elect 19% rate. If allowable deductions exceed gross rents (e.g. major repair year), you have a negative tax base. AEAT does NOT refund cash but you can carry forward the loss against future Spanish rental income for up to 4 years (art. 16 TRLIRNR 2/2004).

Do I need a Spanish bank account to pay Modelo 210?

No. You can pay via SWIFT to AEAT account using NRC reference. But Spanish bank account simplifies direct debit (cheaper than SWIFT) and is needed for Airbnb payouts in EUR anyway. Open Sabadell, BBVA, or CaixaBank as non-resident with NIE + passport.

What if AEAT sends me a notice in Spanish I cannot read?

You have 10 working days to respond (15 days if you can claim "absence" justified). Use a gestor IMMEDIATELY. Notices typically concern: late filing, missing imputed income, mismatch with DAC7 (Modelo 179) data. Ignoring AEAT notices triggers automatic enforcement (embargo on your Spanish bank account, lien on property).

Read also

• NRUA registration for non-resident UK/US property owners
• DAC7 in Spain: what Airbnb sends to AEAT
• UK-Spain double tax treaty for STR rental income
• Buying Spanish property for STR as foreigner

Informational, not tax advice. Spanish IRNR rules are complex and AEAT enforcement is strict for non-resident hosts. For specific Modelo 210 filings consult a Spanish gestor or asesor fiscal. Rate elections and deductions cited reflect 2026 BOE-published rules; verify before filing.