Non-Residents of Spain 2026
Calculate the Non-Resident Income Tax (NRIT): 19% for EU/EEA residents, 24% for others. Form 210 for rents, dividends and work.
Non-Resident Data
Result IRNR
Come utilizzare IRNR Spagna 2026 - Non Residenti
Select your income type
Tax on income earned in Spain includes various types of income: wages, rent, dividends, and capital gains.
Indicate your tax residence
EU/EEA: 19% rate with possibility to deduct expenses. Non-EU: 24% generally on gross income.
Calculate your IRNR allowance
The tax is settled through a declaration (form 210) or by payer's deduction.
Suggerimenti
- If you are an EU resident and rent a home in Spain, you can deduct expenses like mortgage, IBI, condominium fees, and repairs, significantly reducing your taxable income.
- Residents in countries with a double taxation convention with Spain may have reduced rates: check article 6 of the applicable convention.
- The IRNR Model 210 declaration can be submitted online with a digital certificate on the AEAT portal.
- If the Spanish payer (company or bank) applies the IRNR withholding tax, you no longer have to file a declaration, except for recovering excess withholding tax.
Domande frequenti
What is IRNR?
Income tax for non-residents in Spain charges income earned in Spain by individuals without Spanish fiscal residence. It is settled using model 210 (or 216 for non-permanent establishments).
What type applies to non-resident rentals?
Residents of EU/EEA/Iceland/Norway: 19% on net performance (reduced income minus deductible expenses). The rest of the world: 24% on gross income without deduction of expenses.
When is model 210 presented?
Monthly (April, July, October, and January of the following year) for capital housing income. For other types, according to the payment period.
Do double taxation agreements affect the type?
Yes. Spain has agreements with many countries that can reduce or eliminate tax in Spain. Review the applicable agreement before filing.