Tax & Reporting
1 min read·
Modelo 210 for Foreign Property Owners in Spain: The 2026 Complete Host Guide
How non-resident landlords must calculate, report, and submit quarterly rental income tax in Spain, with deduction strategies and automated AEAT filing.
K
Klimpy Tax Editorial
Updated 8/20/2026
Understanding Modelo 210 for Short-Term Rentals
If you own residential property in Spain as a non-resident individual or company and earn short-term rental income through Airbnb or Booking.com, you are legally required to file Modelo 210 on a quarterly basis with the AEAT.
Tax Rates & Expense Deductions
- EU/EEA resident property owners pay a 19% tax rate on net rental income after eligible expenses.
- Non-EU owners (including UK & US hosts) pay 24% on gross rental revenue.
- Eligible deductions for EU residents include platform commissions, cleaning fees, utilities, and property insurance.