Guide · 5 min read
Renting out your Spanish property while living abroad: what to declare and when
We recommend treating a Spanish property as a small annual routine: count the days it was rented and the days it was not, keep the receipts, and file on time. Here is why each step matters.
Updated: 4 November 2026 · Reviewed by Landfall Global Mobility
One property, two kinds of income
Most owners think of their Spanish home in terms of tenants: if it is rented, there is something to declare; if it is not, there is nothing. Spanish non-resident income tax (IRNR, impuesto sobre la renta de no residentes) does not work that way.
The rule
Non-residents who obtain income in Spain without a permanent establishment must file a return on form 210, unless that income has already been subject to withholding.
The rule
An urban property owned by a non-resident individual and not rented out, whether for own use or empty, generates imputed income that must be declared. When it is rented, the rent is declared as rental income instead.
The rule
When a property is rented for part of the year, the rental income and the imputed income are split according to the number of days it was rented and not rented.
Our view
In practice, this means keeping a simple calendar of the year. A hypothetical example: a flat let to tenants from March to October and used by the family over Christmas generates rental income for the rented days and imputed income for the rest. Two different lines, two different deadlines.
Where you live decides what you can deduct
The rate and the treatment of expenses depend on your country of residence. This is where owners in the same building can end up in very different positions.
19%
rate for residents of other EU states, or of EEA states with an effective exchange of tax information. The general rate is 24 %.
The rule
As a rule, non-residents are taxed on gross income. Individuals resident in another EU state, or in a qualifying EEA state, can deduct the expenses allowed by the Spanish Personal Income Tax Act, provided they prove that the expenses are directly related to the income obtained in Spain.
Our view
The key word is prove. If you live in the EU and want to deduct expenses, keep invoices and receipts that link each expense to the rented property. If you live outside the EU and EEA, expenses do not reduce the tax base under the general rule, so the question becomes whether a tax treaty or your home country gives relief.
The new calendar for form 210
For years, many owners filed rental income every quarter. Orden HAC/623/2026 changed the windows for income accrued from 2026, with a transition during 2026 itself.
The rule
For income accrued from 2026, rental income from urban property is declared in the first 20 days of April of the following year, and imputed income from 1 April to 31 December of the following year. If 2026 rental income is declared separately rather than grouped, the new window only applies to income accrued in the last quarter of 2026.
| Situation | What is declared | When |
|---|---|---|
| Rented | Rental income | First 20 days of April of the following year |
| Own use or empty | Imputed income | 1 April to 31 December of the following year |
| Rented part of the year | Both, split by days | Each in its own window |
The rule
Returns filed from 1 January 2027 include new fields for the number of days and the ownership share.
Co-owners and treaties
The rule
Each co-owner of a property is an independent taxpayer and must file separate returns.
The rule
Spain has signed double taxation agreements with many countries. They can change how and where your Spanish income is taxed.
Our view
Couples often file one return for a shared property, or none at all for the partner who is not the main contact. Each owner files for their own share. Your country of residence will usually also want to know about the Spanish income, so keep a copy of every Spanish return to claim relief at home.
If you move to Spain, the rules change
The rule
You are tax resident in Spain for a calendar year if you spend more than 183 days in Spain, or if the main centre of your activities or economic interests is in Spain. Spanish tax residents pay personal income tax (IRPF) on their worldwide income, subject to any applicable treaty.
Our view
Once you become resident, your Spanish rent stops being non-resident income and becomes part of your annual income tax return in Spain, together with your income from other countries. The year of the move is the one to plan: talk to us before you arrive, not after the first return is due.
01
Keep a calendar
Note the days the property was rented, used by you or empty.
02
Keep the paperwork
Rental contracts, invoices and the latest property tax (IBI) receipt with the cadastral value.
03
Check your residence
Have evidence of where you are tax resident, such as a residence certificate from your country.
04
File in the right window
Rental income in April, imputed income from April to December of the following year.
Most problems with Spanish property are not about the tax due. They are about returns that were never filed.
Questions
Do I have to file if the property was empty all year?
Generally yes. An urban property you own and do not rent out generates imputed income that must be declared on form 210, even if you received no money from it.
I live in the United Kingdom. Can I deduct my expenses?
The deduction of expenses is reserved for residents of other EU states and of EEA states with an effective exchange of tax information. Outside that group, the general rule taxes gross income. A treaty or your own country may still give relief, so it is worth reviewing your case.
We own the flat as a couple. Can we file one return?
No. Each co-owner is an independent taxpayer and files separate returns for their share.
What changes if I move to Spain next year?
If you become tax resident in Spain, your Spanish rental income is declared in your Spanish income tax return together with your worldwide income. We recommend reviewing the year of the move before you arrive.
Your next step
From reading to a plan for your case.
02 · Speak with a partner
Discuss your situation with a partner
A partner will review your case with you and recommend the next step.
Talk to a partner