New filing rules for non-residents renting out property in Spain – effective from 2024
If you’re a non-resident who owns and rents out property in Spain, this update concerns you. Starting from income accrued as of January 1st, 2024, the Spanish Tax Authority (AEAT) has introduced an important change in the way Modelo 210 is filed and paid. Here’s everything you need to know.
🆕 What Has Changed?
Until 2023, non-residents earning rental income in Spain were required to file Modelo 210 quarterly. However, from 2024 onward, the AEAT allows – and by default applies – annual grouping of rental income for tax reporting purposes.
📌 Key Highlights:
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New Period: From quarterly ➡️ annually
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Applicable to: Rental income accrued from 2024 onwards
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New deadline: Between 01/01/2026 and 20/01/2026 for rental income earned in 2024
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Optional domiciliation: If you want to pay by direct debit, you must file between 01/01/2026 and 15/01/2026
🔍 How It Works in Practice
Let’s look at two possible options:
✅ Option 1: Grouping Annually (Recommended)
If you meet the conditions and choose to group all rental income for the year, then you only need to file one tax return annually.
🗓 Example:
You earned rental income throughout 2024. You file Modelo 210 between January 1–20, 2026. If you want to pay by direct debit, submit it online between January 1–15, 2026.
❌ Option 2: Filing Separately for Each Income Event
If you don’t group annually, you must file Modelo 210 separately for each month or rental event, according to when the income becomes due (either on the due date or the date of receipt, whichever is earlier).
🗓 Example:
If you receive monthly rent in January, February, and March 2024, you’ll need to file three separate returns and pay all of them between April 1–20, 2024. For direct debit, the online filing must occur between April 1–15, 2024.
📚 Legal Basis
This change is detailed in Articles 2 and 5 of the Order EHA/3316/2010, which governs the Modelo 210 return for Non-Resident Income Tax in Spain.
💡 Final Tips from Tax and Law Spain
We recommend that most property owners opt for annual grouping, as it simplifies reporting and reduces administrative burden. At Tax and Law Spain, we have already begun preparing custom tax simulations for our clients to ensure they’re ready for the upcoming 2026 deadline – and we can help you too.
📩 Need help with your Modelo 210 or tax planning?
Book your free consultation with us today:
👉 https://calendly.com/taxandlawspain/30min
Erica Eced
Tax lawyer/accountant
Tax and Law Spain
🌐 www.taxandlawspain.com
