Owning a property in Spain as a non-resident offers sunshine and opportunity – but also a clear set of tax obligations. As Spanish authorities step up enforcement and the EU tightens oversight, non-resident owners face a changing compliance landscape. Here’s what you need to know about the key deadlines, legal updates, and practical steps to stay compliant – and possibly benefit – in 2025 and 2026.
Key Deadlines for 2025/26
Rental Income (Modelo 210) – Annual Filing by January 20th
For the 2025 tax year, the filing period runs from January 1 to January 20, 2026.
If you rent out your property (either long-term or short-term), you must file your Modelo 210 rental income tax return within this period. Please note that if you choose Direct Debit payment, the deadline is January 15, 2026.
At IberianTax, we make the process even easier — we pre-fill your tax form starting in October, so there’s no need to wait until January to complete your declaration.
The Spanish Tax Agency (Agencia Tributaria) now cross-checks property and rental data more rigorously, especially income from platforms like Airbnb or Booking.com. Late or missing filings can trigger penalties, interest, and back taxes — so setting reminders for these dates is essential.
Imputed Income (Modelo 210) – Annual Return by December 31st
Even if your property is not rented or used only for personal purposes, you must file an imputed income tax return based on its cadastral value. Filings open on January 1st and close on December 31st of the following year.
For the 2024 tax year, the deadline is December 31, 2025, or December 23, 2025, if you choose to pay by Direct Debit.
Capital Gains (Modelo 210) – One time filing within 4 months
When selling your property, you must file a Modelo 210 capital gains declaration within four months of the sale.
Please note that the buyer is required to submit Modelo 211, which reports and pays the 3% withholding tax on your behalf. This withholding can later be offset or refunded when you file your Modelo 210 Capital Gains return through IberianTax.
Recent Legal Updates: What’s Changing in 2025/26?
While tax rates are expected to remain the same (24% and 19%), some municipalities may revise the imputed income percentage — for example, from 1.1% to 2% or vice versa — used to calculate property tax. These updates are applied locally and can affect all non-resident property owners, regardless of nationality.
Beyond this, 2025 may mark a turning point in how non-resident tax rules are applied, particularly for owners from non-EU countries. Several measures currently under discussion could result in changes to deductions, reporting obligations, or administrative procedures.
At IberianTax, we’ll ensure our platform remains fully aligned with the latest legislation in force, continuously monitoring any reforms to keep your filings accurate and compliant.
New: Mandatory Holiday Rental Registration (NRA)
All properties intended for short-term rentals must be registered in the Single Rental Registry and have a Rental Registration Number (NRA), even if they already hold a local tourist license.
The main deadline to obtain the NRA was before July 1, 2025, for properties already being rented, but it is still possible to apply for any property you plan to rent, ensuring you can legally list it on platforms such as Airbnb, Booking.com, or Vrbo.
The purpose of this registry is to ensure transparency and fairness in Spain’s vacation rental and housing market, a sector that continues to grow rapidly.
Court Ruling Affirms Expense Deductions for Non-EU Owners
Non-resident property owners from outside the European Union (EU) and the European Economic Area (EEA) are taxed on gross rental income without the possibility of deducting expenses (insurance, maintenance, utilities, property tax, etc.), while EU/EEA residents can deduct expenses and apply a lower tax rate.
On July 28, 2025, the Audiencia Nacional ruled that the general exclusion of non-EU property owners is contrary to EU non-discrimination principles (Art. 63 TFEU). This ruling is under appeal, so it is not yet final, but it represents a significant development that could change the rules and rights of non-residents.
Key potential implications:
- Non-residents may have the right to deduct rental-related expenses (cleaning, maintenance, utilities, insurance, repairs, property tax, management fees, etc.).
- There could be opportunities for retroactive refunds, so it is essential to keep invoices and receipts.
- IberianTax’s free Expenses Tracker tool allows you to record and transfer these expenses directly into your tax return.
European Commission vs. Spain: Infringement Procedure Over Non-Resident Taxes
In June 2025, the European Commission formally requested Spain to review its tax regime for non-resident property owners, considering that it imposes less favorable treatment on non-residents compared to Spanish residents.
The issue focuses on imputed income, which taxes non-residents even when the property is not in use, while Spanish residents are not subject to this tax on their primary residence. The Commission argues that this difference could violate the free movement of capital and workers (Arts. 45 and 63 TFEU) and the EEA Agreement (Arts. 28 and 40).
Spain has two months to respond. If the situation is not corrected, the case could reach the Court of Justice of the EU, with potential financial penalties.
However, at this stage, the current Spanish tax rules remain in force, which means:
- Non-resident property owners must continue filing Modelo 210 for imputed income tax as usual.
- There is no guarantee that tax refunds can be requested until the process concludes and a final ruling is issued against Spain.
What You Should Do Now
Given these changes and the tightened enforcement, here is a recommended roadmap:
1. Check your obligations.
Whether you rent out the property or not, you are subject to tax obligations in Spain. If you rent your property, remember that you must obtain the NRA to continue listing your property on digital platforms such as Booking, Airbnb, Vrbo, etc., and keep in mind the deadlines: January 20 (rental income), 4 months after the sale (capital gains), and December 31 (imputed income).
2. Organize documentation.
Keep all receipts for maintenance, insurance, utilities, management fees, and other rental expenses. These may become deductible for non-EU owners following the recent court ruling. You can do this using IberianTax’s Free Expenses Tracker for all registered users.
3. Use trusted digital tools.
Platforms such as IberianTax simplify Modelo 210 filing with guided forms, transparent pricing, multilingual support, and automatic deadline reminders.
4. Stay informed.
Follow official updates or check out our blog to stay updated on upcoming EU and Spanish tax changes.
With stricter enforcement but fairer treatment on the horizon, 2025–2026 is the time to get compliant and be proactive. File your non-resident taxes (Modelo 210), track expenses, and stay informed – with IberianTax, non-resident tax filing in Spain is simple, secure, and stress-free.
File your non-resident taxes (Modelo 210), track expenses, and stay informed – click here to see how with IberianTax, non-resident tax filing in Spain is simple, secure, and stress-free.
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