Form 210 for your rental income, filed for you
We file your Spanish rental income as a non-resident: base and rate by country of residence, EU/EEA deductible expenses, and we track every deadline.
- · Chartered economist, not an automated form
- · Filing with the AEAT by digital signature included
- · Fully online, in your language
If you live outside Spain and let out your Spanish home, you pay IRNR through Form 210. EU/EEA residents: 19% on net income, expenses deductible. Everyone else: 24% on gross rent, no deductions. From the 2024 income year, tax due can be filed once a year. We calculate, file and remind you of every deadline.
Rental IRNR · annual
Every Form 210 your rental needs in a year, per property
299 € + TVA/ bien / an
Price per property and year. At checkout you choose how many properties you let.
- Form 210 for rental income, annual or quarterly if you prefer
- Deductible expenses worked out if you live in the EU/EEA (IBI, community fees, insurance, depreciation)
- Nil returns and refund claims whenever they apply
- Filing with the AEAT by digital signature, with the official receipt
- Receipts and supporting documents archived in your client area
- Deemed income for the days the property is empty (see deemed-income IRNR)
- Holiday lets in the Valencia region or Murcia (separate service)
- Tax representation before the AEAT (see Tax representative)
Same rent, different tax bill
Example: a home let all year for €12,000 gross. What changes is not the property: it is where you live.
Comparison: EU/EEA resident versus rest of the world
| Item | EU/EEA resident | Rest of the world |
|---|---|---|
| Gross annual rent | €12,000 | €12,000 |
| Deductible expenses | −€4,000 (example) | Not deductible (art. 24.1 TRLIRNR) |
| Taxable base | €8,000 | €12,000 |
| Rate | 19% | 24% |
| Form 210 tax due | €1,520 | €2,880 |
Illustrative example, leaving aside deemed income for empty days. Expenses in the example: IBI, community fees, insurance and 3% depreciation. Rest of the world: the UK, Switzerland, the USA or Russia, among others. The 19% rate requires a valid tax-residence certificate, good for one year.
Calendar for 2026 rent (filed in 2027)
| Result | Window | Payment |
|---|---|---|
| Tax due (annual or Q4) | 1 to 20 April 2027 | Direct debit 1 to 15 April |
| Nil return | 1 to 20 January 2027 | Nothing to pay |
| Refund | From 1 February 2027, within four years | Refund to your account |
Quarterly filers: the first three quarters of 2026 are due in the first 20 days of April, July and October 2026.
How it works
Send us the lease and receipts
Tenancy agreement, IBI receipt, cadastral reference, NIE and proof of expenses, uploaded to your client area.
We work out base, rate and deductions
19% with expenses if you live in the EU/EEA, 24% on gross rent if not, prorated by days let. You review the draft before we file.
We file and keep you posted
We sign and file Form 210 on time, by direct debit if you wish, and store the receipt. We remind you before each date.
Complete your tax year
IRNR revenu imputé (modelo 210)
Days without a tenant are taxed too: deemed income of 1.1% or 2% of the cadastral value.
119 € + TVA / bien / an
IRNR location saisonnière CV/Murcie (Modelo 210 trimestriel)
Letting by the night in the Valencian Community or Murcia: the same Form 210 (annual or quarterly), plus tourism registration and guest reporting.
299 € + TVA / bien / an
Représentant fiscal annuel (non-résidents)
Compulsory only in the art. 10 TRLIRNR cases; advisable outside the EU. We receive your tax notices.
149 € + TVA / an
Questions before you buy
Will I pay 19% or 24%?
It depends on where you live, not on the property.
EU or EEA resident: 19% on net income, expenses deductible. Any other country: 24% on gross rent (art. 25.1.a TRLIRNR).
I live in the UK, Switzerland or Russia: can I deduct expenses?
No.
Only EU and EEA residents may deduct expenses: what counts is your tax residence, not your nationality. You pay 24% on the gross amount; a double-taxation treaty only stops you paying twice. With Russia it has to be checked case by case: Russia has unilaterally suspended the operative articles of the treaty, so it cannot be assumed that the Spanish tax is recovered there.
Is it still filed quarterly?
Not compulsory: income from 2024 onwards can be grouped by year.
Tax due on 2026 rent is filed from 1 to 20 April 2027. If you would rather file quarterly, the price covers every filing of the year.
I only let for a few months. What about the rest of the year?
Two returns for the same property.
One for the days let and a deemed-income return for the remaining days, with its own deadline: our deemed-income IRNR service.
What if I do not have a NIE yet?
NIE or NIF first, then the 210.
Form 210 cannot be filed without a Spanish NIE or NIF. Order the NIE first (EU or non-EU) or a NIF assigned through Form 030, and this service afterwards.
Do you charge VAT?
Yes, 21%.
Prices are shown without VAT and 21% is added at checkout. You receive an invoice with every payment.
Can I cancel or switch service?
Yes, until we file.
If you picked the wrong service we tell you before starting and switch it or refund the payment. The price covers the year you buy; it does not renew automatically.
What happens if I file late?
A surcharge, not a fine, if you file before the AEAT asks.
Surcharge under art. 27 LGT: up to 12 months late, 1% plus 1% per full month; more than 12 months, 15% plus late-payment interest. We watch the deadline for you.
Who stands behind this service
Valery Grinkevich
Licensed economist · tax adviser
20+ years of experience · Torrevieja, Costa Blanca
- A chartered economist reviews every return
- AEAT receipt stored in your client area
- Alerts for every Form 210 deadline, in your language
Get this year's Form 210 off your desk
Buy today, upload your documents and forget the deadlines: we file.
Order online