# Non-resident income tax (IRNR) and Modelo 210 in Spain

## Non-resident income tax (IRNR) and Modelo 210 in Spain

Impuesto sobre la Renta de no Residentes (IRNR) is the tax charged on Spanish-source income obtained by people who are not resident in Spain for tax purposes. This Guide covers individuals who obtain income **without a permanent establishment** — typically imputed income on a Spanish home kept for own use, rental income from a Spanish property, dividends, interest and capital gains — and who self-assess that income on **Modelo 210**. It also covers the residence test that decides whether IRNR applies at all instead of IRPF. Figures are for tax year 2026. Where a table row reproduces a figure that the official page attaches to a different year, the note column says which year the page states.

## Who this is for

This Guide is for individuals who are **not** tax resident in Spain and who obtain income in Spain without a permanent establishment. The Agencia Tributaria sets out the residence test for individuals on its non-residents pages: an individual is resident where 
they remain more than 183 days, during the calendar year, in Spanish territory, and to determine that period of stay sporadic absences are counted, unless the taxpayer proves tax residence in another country
. 
Where the country or territory is classified as a tax haven, the tax administration may require proof of stay there for 183 days in the calendar year.
 
Temporary stays in Spain that are the consequence of obligations entered into under cultural or humanitarian collaboration agreements, free of charge, with Spanish public administrations are not counted towards the period of stay.

The day count is not the only route into residence. 
An individual is also resident if the main nucleus or the base of their activities or economic interests is located in Spain, directly or indirectly.
 
There is a further rebuttable presumption: a taxpayer is presumed to have habitual residence in Spain when, applying the criteria above, their legally non-separated spouse and dependent minor children habitually reside in Spain.

On how the 183 days are counted, the IRPF manual explains that 
sporadic absences are an element to be added to the days of effective presence (made up of certified presence days and presumed days) in order to determine whether the aggregate stay in Spain exceeds 183 days
, and that 
they are not strictly indispensable where the days of effective presence already reach the minimum threshold required by the law
. The manual also stresses that 
tax residence is not determined unilaterally by self-declaration but is a legal question that must be proved and evidenced
.

This Guide does **not** cover people who turn out to be Spanish tax resident (they file IRPF, not Modelo 210), nor non-residents operating **through** a permanent establishment, nor the special regimes listed under "When to refuse or refer".

Where a double tax convention applies and both states would treat the person as resident, the convention tie-breaker decides. The Agencia Tributaria describes the sequence: 
if the individual has a permanent home available in both states, they are considered resident of the state with which their personal and economic relations are closer (centre of vital interests)
; 
if that cannot determine it, of the state where they habitually live
; 
if they habitually live in both or in neither, of the state of which they are a national
; 
and if a national of both or of neither, the competent authorities settle the case by mutual agreement
.

## Rates, thresholds and deadlines

### Residence test

**Residence test — individual residence page**  _(https://sede.agenciatributaria.gob.es/Sede/no-residentes/residencia-personas-fisicas-juridicas/persona-fisica-residente-espana.html)_

| What | Value | Note |
| --- | --- | --- |
| Source | all figures below | https://sede.agenciatributaria.gob.es/Sede/no-residentes/residencia-personas-fisicas-juridicas/persona-fisica-residente-espana.html |
| Day-count test for Spanish residence | more than 183 days during the calendar year in Spanish territory | Sporadic absences are counted unless the taxpayer proves tax residence in another country |
| Proof required for tax-haven / non-cooperative jurisdictions | 183 days in the calendar year | The administration "puede exigir que pruebe la permanencia en dicho paraíso fiscal" |
| Alternative test | main nucleus or base of activities or economic interests located in Spain | Directly or indirectly |
| Validity of a foreign certificate of tax residence | one year | "El plazo de validez de dichos certificados se extiende a un año" |

**Residence test — IRPF manual**  _(https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/irpf-2025/c02-irpf-cuestiones-generales/sujecion-irpf-aspectos-personales/residencia-habitual-territorio-espanol.html)_

| What | Value | Note |
| --- | --- | --- |
| Source | all figures below | https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/irpf-2025/c02-irpf-cuestiones-generales/sujecion-irpf-aspectos-personales/residencia-habitual-territorio-espanol.html |
| Minimum threshold expressed as whole days in the manual | 184 days | "el umbral mínimo exigido por la Ley de 184 días", in the discussion of sporadic absences |

### IRNR rates without permanent establishment

**IRNR rates without permanent establishment — tipos de gravamen**  _(https://sede.agenciatributaria.gob.es/Sede/no-residentes/irnr-sin-establecimiento-permanente/tipos-gravamen-irnr-sin-establecimiento-permanente.html)_

| What | Value | Note |
| --- | --- | --- |
| Source | all figures below | https://sede.agenciatributaria.gob.es/Sede/no-residentes/irnr-sin-establecimiento-permanente/tipos-gravamen-irnr-sin-establecimiento-permanente.html |
| Dividends and other income from participation in an entity's own funds | 19 por 100 | Listed as "Dividendos y otros rendimientos derivados de la participación en fondos propios de una entidad" |
| Interest and other income from the transfer of own capital to third parties | 19 por 100 | Listed as "Intereses y otros rendimientos obtenidos por la cesión a terceros de capitales propios" |
| Capital gains on transfer or redemption of shares/units in collective investment institutions | 19 por 100 | Page's own category |
| Other capital gains arising on transfers of assets | 19 por 100 | "Otras ganancias patrimoniales que se pongan de manifiesto con ocasión de transmisiones de elementos patrimoniales" |
| Employment income of non-resident individuals under a fixed-term seasonal worker contract | 2 por 100 | Under labour legislation, as the page states |
| Shipping or air navigation entities resident abroad whose vessels or aircraft touch Spanish territory | 4 por 100 | Page's own category |
| Pensions and similar benefits received by non-resident individuals | taxed under the scale set out on the page | The page states they "serán gravadas de acuerdo con la siguiente escala"; the scale bands were not readable in the retrieved text and are not reproduced here |

**IRNR rates without permanent establishment — Brexit consequences**  _(https://sede.agenciatributaria.gob.es/Sede/no-residentes/impuesto-sobre-renta-no-residentes-permanente/consecuencias-brexit-irnr-sin-establecimiento-permanente.html)_

| What | Value | Note |
| --- | --- | --- |
| Source | all figures below | https://sede.agenciatributaria.gob.es/Sede/no-residentes/impuesto-sobre-renta-no-residentes-permanente/consecuencias-brexit-irnr-sin-establecimiento-permanente.html |
| General rate for residents of another EU member state, or of the EEA with mutual assistance rules on exchange of information | 19% | The page describes this as "el tipo de gravamen general del 19%, propio de los residentes en otro Estado miembro de la UE" |
| General rate otherwise | 24% | The page describes UK residents from 1 January 2021 losing the 19% rate so that "pasará a ser aplicable el 24%" |

**IRNR rates without permanent establishment — economic activities**  _(https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/manual-tributacion-no-residentes/capitulo-03-tributacion-rentas-comunes-nr/rendimientos-derivados-actividades-economicas/rend-activid-economicas-sin-ep.html)_

| What | Value | Note |
| --- | --- | --- |
| Source | all figures below | https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/manual-tributacion-no-residentes/capitulo-03-tributacion-rentas-comunes-nr/rendimientos-derivados-actividades-economicas/rend-activid-economicas-sin-ep.html |
| General rate, residents of the EU, Iceland, Norway and, from 11-07-2021, Liechtenstein | 19% | Stated as the general rate in force for economic-activity income without permanent establishment |
| Income from reinsurance operations | 1,5% | "Estos rendimientos tributan a un tipo especial de gravamen del 1,5%" |

### Imputed income on urban property kept for own use

**Imputed income — calculation page**  _(https://sede.agenciatributaria.gob.es/Sede/vivienda-otros-inmuebles/imputacion-rentas-inmobiliarias/calculo-renta-imputada.html)_

| What | Value | Note |
| --- | --- | --- |
| Source | all figures below | https://sede.agenciatributaria.gob.es/Sede/vivienda-otros-inmuebles/imputacion-rentas-inmobiliarias/calculo-renta-imputada.html |
| General percentage applied to imputed income per urban property | 2% | Applied "sobre el valor catastral del inmueble que figure en el recibo del IBI" |
| Timeshare rights (derechos de aprovechamiento por turno) | 2% or 1,1%, as applicable, on the cadastral value apportioned by the annual duration of the use period | No imputation if the period is under two weeks a year |

**Imputed income — non-resident own-use property page**  _(https://sede.agenciatributaria.gob.es/Sede/no-residentes/irnr-sin-establecimiento-permanente/cuestiones-especificas-sobre-tributacion-inmuebles/renta-imputada-inmueble-urbano-uso-propio.html)_

| What | Value | Note |
| --- | --- | --- |
| Source | all figures below | https://sede.agenciatributaria.gob.es/Sede/no-residentes/irnr-sin-establecimiento-permanente/cuestiones-especificas-sobre-tributacion-inmuebles/renta-imputada-inmueble-urbano-uso-propio.html |
| Accrual date for imputed property income | 31 December | Referred to as "la fecha de devengo del impuesto (31 de diciembre)" |
| Base where there is no cadastral value at the accrual date, or it has not been notified to the owner | 50% of the greater of: the price, consideration or acquisition value of the property; or the value checked by the Administration for the purposes of other taxes | Page's own wording |
| Percentage applied in that case | 1,1% | "En estos casos, el porcentaje será del 1,1%" |
| Property under construction, or not usable for town-planning reasons | no income is estimated | "no se estimará renta alguna" |

The retrieved text of these pages did not set out the conditions under which a reduced percentage applies to properties whose cadastral value has been revised, nor the periods to which any such rule applies. That point is not stated here; see "When to refuse or refer".

### Modelo 210 filing and payment deadlines

**Modelo 210 filing and payment deadlines**  _(https://sede.agenciatributaria.gob.es/Sede/no-residentes/irnr-sin-establecimiento-permanente/declaracion-irnr-sin-establecimiento-permanente/modelo-plazo-declaracion.html)_

| What | Value | Note |
| --- | --- | --- |
| Source | all figures below | https://sede.agenciatributaria.gob.es/Sede/no-residentes/irnr-sin-establecimiento-permanente/declaracion-irnr-sin-establecimiento-permanente/modelo-plazo-declaracion.html |
| Imputed income of property, years 2025 and earlier | the calendar year following the accrual date (31 December of each year) | Direct debit on electronic filing available from 1 January to 23 December |
| Imputed income of property, year 2026 and following | from 1 April to 31 December of the calendar year following the accrual date (31 December of each year) | Direct debit on electronic filing from 1 April to 23 December of the following calendar year |
| First application of the new imputed-income deadline | imputed income for 2026, filing period opening 1 April 2027 | Page states the new period "comienza a aplicarse respecto de las rentas imputadas de los bienes inmuebles correspondientes al año 2026" |
| Rented or sublet property, annual grouping option, years 2024 and 2025 | from 1 to 20 January of the year following accrual | Direct debit from 1 to 15 January of the year following accrual |
| Rented or sublet property, annual grouping option, year 2026 and following | from 1 to 20 April of the year following accrual | Direct debit from 1 to 15 April of the year following accrual |
| Rental income accrued up to and including September 2026, taxed separately | first twenty calendar days of April, July, October and January, for income accrued in the previous calendar quarter | Direct debit from 1 to 15 April, July, October and January respectively |
| Rental income accrued from October 2026, taxed separately | from 1 to 20 April of the year following accrual | Direct debit from 1 to 15 April of the year following accrual |
| Self-assessments with an amount payable (general rule) | the first twenty calendar days of April, July, October and January, for income accrued in the previous calendar quarter | Direct debit from 1 to 15 April, July, October and January respectively |
| Self-assessments with a nil amount (cuota cero) | from 1 to 20 January of the year following accrual of the income declared | Page's own wording |
| Self-assessments with a refund result | from 1 February of the year following accrual, within four years counted from the end of the filing and payment period for the withholding | Applies to all such self-assessments, whether the refund arises under domestic law or a double tax convention |
| Income from transfers of Spanish real property | within three months after the expiry of one month from the date of the transfer | Page's own wording for "rentas derivadas de transmisiones de bienes inmuebles" |
| Jointly owned property transferred by a married couple both of whom are non-resident | a single declaration may be filed | Stated as a "caso particular" |

## The method, step by step

1. **Settle residence before anything else.** Apply the day count and the economic-interests test on the [Agencia Tributaria page for individuals resident in Spain](https://sede.agenciatributaria.gob.es/Sede/no-residentes/residencia-personas-fisicas-juridicas/persona-fisica-residente-espana.html), using the day-count thresholds in the residence table above. If the person is resident, stop: IRNR and Modelo 210 do not apply. If a double tax convention is in play, run the tie-breaker sequence on that same page.

2. **Obtain the residence evidence.** The same page states that 
tax residence is evidenced by a certificate issued by the competent tax authority of the country concerned
, valid for the period in the residence table above. The certificate is also what supports the EU/EEA expense deduction at step 5.

3. **Check whether income is obtained with or without a permanent establishment, and check the representative obligation.** The [IRNR without permanent establishment index page](https://sede.agenciatributaria.gob.es/Sede/no-residentes/irnr-sin-establecimiento-permanente.html) is the authority's own index of the obligations that attach to this situation, including the obligation to appoint a representative and the joint-and-several liability that goes with it, the withholding obligations of payers, the EU/EEA option to be taxed under IRPF, and the Brexit consequences. Work through the item that matches the client's facts.

4. **Identify the income type and the rate.** Match each item of Spanish income to a category on the [tipos de gravamen page](https://sede.agenciatributaria.gob.es/Sede/no-residentes/irnr-sin-establecimiento-permanente/tipos-gravamen-irnr-sin-establecimiento-permanente.html), and take the general rate from the residence-of-the-taxpayer distinction in the general-rate table above. For imputed income on a home kept for own use, use the [imputed income calculation page](https://sede.agenciatributaria.gob.es/Sede/vivienda-otros-inmuebles/imputacion-rentas-inmobiliarias/calculo-renta-imputada.html) and the [non-resident own-use property page](https://sede.agenciatributaria.gob.es/Sede/no-residentes/irnr-sin-establecimiento-permanente/cuestiones-especificas-sobre-tributacion-inmuebles/renta-imputada-inmueble-urbano-uso-propio.html).

5. **Work out the taxable base, and apply the EU/EEA expense deduction only if it is available.** For rental income, the [worked examples page for rental of urban property](https://sede.agenciatributaria.gob.es/Sede/todas-gestiones/impuestos-tasas/impuesto-sobre-renta-no-residentes/modelo-210-irnr______a-no-residentes-permanente_/ejemplos-cumplimentacion/rendimientos-derivados-arrendamiento-inmuebles-urbanos.html) states that residents of another EU member state and of an EEA state with effective exchange of information (which adds Iceland, Norway and Liechtenstein) may, for individuals, deduct the expenses provided for in the IRPF Law, provided the taxpayer proves they are directly related to the income obtained in Spain and have a 
"vínculo económico directo e indisociable con la actividad realizada en España"
. That page also states that 
where expenses are deducted, a certificate of tax residence in the relevant state issued by that state's tax authorities must be attached to the tax return
. For economic-activity income, the base is, in general, the difference between gross income and personnel costs, materials incorporated into the works, and supplies, per the [economic activities page](https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/manual-tributacion-no-residentes/capitulo-03-tributacion-rentas-comunes-nr/rendimientos-derivados-actividades-economicas/rend-activid-economicas-sin-ep.html).

6. **Decide whether to group rental income, and pick the income type code.** The [IRNR page for holiday-letting landlords](https://sede.agenciatributaria.gob.es/Sede/vivienda-otros-inmuebles/tributacion-arrendador-viviendas-otros-inmuebles/tributacion-alquiler-apartamentos-turisticos/impuesto-sobre-renta-no-residentes.html) states that the declaration form is Modelo 210, entering income type 01 or 35, that rental income from several payers not subject to withholding may be grouped where the same tax rate applies and the income comes from the same property (entering type 35), that 
grouped income may in no case be offset against each other
, and that 
the grouping period is quarterly for self-assessments with an amount payable, or annual for nil-amount or refund self-assessments
. The [worked examples page](https://sede.agenciatributaria.gob.es/Sede/todas-gestiones/impuestos-tasas/impuesto-sobre-renta-no-residentes/modelo-210-irnr______a-no-residentes-permanente_/ejemplos-cumplimentacion/rendimientos-derivados-arrendamiento-inmuebles-urbanos.html) adds that for income accrued from 2024 the annual grouping option applies and 
the quarterly grouping option disappears
.

7. **Complete and file Modelo 210.** The [worked examples page](https://sede.agenciatributaria.gob.es/Sede/todas-gestiones/impuestos-tasas/impuesto-sobre-renta-no-residentes/modelo-210-irnr______a-no-residentes-permanente_/ejemplos-cumplimentacion/rendimientos-derivados-arrendamiento-inmuebles-urbanos.html) states that to self-assess and pay you must file Modelo 210, accessing the Agencia Tributaria's Sede Electrónica and completing the predeclaration form, which 
generates a PDF with the Modelo 210 and instructions
. The detailed box-by-box rules, including the section 210 R used for all types of income and the article 24.1 general regime and article 24.6 EU/EEA regime, are on the [Modelo 210 instructions page](https://sede.agenciatributaria.gob.es/Sede/todas-gestiones/impuestos-tasas/impuesto-sobre-renta-no-residentes/modelo-210-irnr______a-no-residentes-permanente_/instrucciones.html). The general procedure entry point is [Modelo 210. IRNR. Impuesto sobre la Renta de no Residentes sin establecimiento permanente](https://sede.agenciatributaria.gob.es/Sede/procedimientoini/GF00.shtml). Where the property transferred is jointly owned by a married couple both of whom are non-resident and a single self-assessment is filed, the instructions page states it must be signed by both spouses.

8. **File within the deadline for that income type and pay.** Use the deadline table above, taken from the [Modelo y plazo de declaración page](https://sede.agenciatributaria.gob.es/Sede/no-residentes/irnr-sin-establecimiento-permanente/declaracion-irnr-sin-establecimiento-permanente/modelo-plazo-declaracion.html). Note that the 2026 accruals are the point at which the imputed-income and rental deadlines change, and that within 2026 rental income accrued to September and from October falls under different periods. Where filing is electronic, the same page gives the window in which payment may be direct-debited (domiciliación).

## Ask the client first

- How many days were they physically in Spain in the calendar year, and can they produce a certificate of tax residence from another state's tax authority for that year? Both the day count and the certificate change whether IRNR applies at all.
- Are they resident in an EU member state, or in Iceland, Norway or Liechtenstein? This decides the general rate and whether expenses are deductible in computing the base.
- What is the income: imputed income on a home kept for own use, rental income, dividends, interest, or a capital gain? Each has its own rate, its own Modelo 210 income type and its own deadline.
- If it is a property: does it have a cadastral value notified to the owner, and what is the figure on the IBI receipt? This decides which percentage and which base apply to imputed income.
- If it is rental income: does the tenant withhold, is there more than one payer, and is it the same property? This decides whether income may be grouped and under which income type code.
- Is their legally non-separated spouse or a dependent minor child habitually resident in Spain, or is the main base of their economic activities in Spain? Either can pull them into Spanish residence regardless of the day count.

## When to refuse or refer

- Anyone who is or may be Spanish tax resident on the day count or the economic-interests test. They file IRPF, not Modelo 210, and this Guide does not cover IRPF.
- Non-residents operating **through** a permanent establishment in Spain. This Guide covers only income obtained without a permanent establishment.
- Pension income. The rates page states pensions are taxed under a scale, but the scale bands were not readable in the source text retrieved and are therefore not stated here.
- Cases turning on the reduced imputed-income percentage for properties with revised cadastral values, or on the percentages stated for the 2023, 2024 and 2025 tax periods. The retrieved text of the official pages did not set out those conditions.
- Transfers of Spanish real property beyond the filing deadline given above. The purchaser's withholding obligation and the associated form (Modelo 211), the exit calculation and the reinvestment exemption for EU/EEA residents transferring a former habitual residence are outside this Guide; the reinvestment exemption is described on the Modelo 210 instructions page and should be read there directly.
- The EU/EEA option under article 46 TRLIRNR to be taxed under IRPF rules, the special levy (gravamen especial), the representative-appointment obligation and joint-and-several liability, and the Brexit consequences for UK residents. Each is a separate item on the official IRNR index page and is not worked through here.
- Any case where a double tax convention limits or reallocates the taxing right and the convention's own article text has not been read.
- Withholding and reporting obligations of the Spanish payer. This Guide is written for the non-resident taxpayer, not the withholder.

## Sources

- https://sede.agenciatributaria.gob.es/Sede/no-residentes/residencia-personas-fisicas-juridicas/persona-fisica-residente-espana.html
- https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/irpf-2025/c02-irpf-cuestiones-generales/sujecion-irpf-aspectos-personales/residencia-habitual-territorio-espanol.html
- https://sede.agenciatributaria.gob.es/Sede/no-residentes/irnr-sin-establecimiento-permanente/tipos-gravamen-irnr-sin-establecimiento-permanente.html
- https://sede.agenciatributaria.gob.es/Sede/no-residentes/impuesto-sobre-renta-no-residentes-permanente/consecuencias-brexit-irnr-sin-establecimiento-permanente.html
- https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/manual-tributacion-no-residentes/capitulo-03-tributacion-rentas-comunes-nr/rendimientos-derivados-actividades-economicas/rend-activid-economicas-sin-ep.html
- https://sede.agenciatributaria.gob.es/Sede/vivienda-otros-inmuebles/imputacion-rentas-inmobiliarias/calculo-renta-imputada.html
- https://sede.agenciatributaria.gob.es/Sede/no-residentes/irnr-sin-establecimiento-permanente/cuestiones-especificas-sobre-tributacion-inmuebles/renta-imputada-inmueble-urbano-uso-propio.html
- https://sede.agenciatributaria.gob.es/Sede/no-residentes/irnr-sin-establecimiento-permanente/declaracion-irnr-sin-establecimiento-permanente/modelo-plazo-declaracion.html
- https://sede.agenciatributaria.gob.es/Sede/todas-gestiones/impuestos-tasas/impuesto-sobre-renta-no-residentes/modelo-210-irnr______a-no-residentes-permanente_/instrucciones.html
- https://sede.agenciatributaria.gob.es/Sede/todas-gestiones/impuestos-tasas/impuesto-sobre-renta-no-residentes/modelo-210-irnr______a-no-residentes-permanente_/ejemplos-cumplimentacion/rendimientos-derivados-arrendamiento-inmuebles-urbanos.html
- https://sede.agenciatributaria.gob.es/Sede/vivienda-otros-inmuebles/tributacion-arrendador-viviendas-otros-inmuebles/tributacion-alquiler-apartamentos-turisticos/impuesto-sobre-renta-no-residentes.html
- https://sede.agenciatributaria.gob.es/Sede/no-residentes/irnr-sin-establecimiento-permanente.html
- https://sede.agenciatributaria.gob.es/Sede/procedimientoini/GF00.shtml

Drafted by OpenAccountants. Not yet reviewed or approved by a named accountant.