Non-resident tax calculator (IRNR, modelo 210)

This calculator estimates one year of Spanish non-resident income tax on a home in Spain: the imputed income for the days you do not let it and the tax on the rent. Enter the cadastral value (shown on the IBI bill), whether the municipality's values have been revised, the rent you received, your expenses, the days let and whether you live in the EU or EEA. You get the base and the tax due for each part of modelo 210. If you bought or sold the home mid-year, the result is approximate: imputed income is also prorated by the days you owned it.

Your details

Cadastral value Total cadastral value in euros, from the IBI bill.

Cadastral values revised Yes No Yes if the municipality's last cadastral revaluation came into force in 2015 or later.

EU or EEA resident Yes No Yes if you live in the EU or EEA; no otherwise.

Rent Rent received in the year, in euros; zero if not let.

Expenses Letting expenses in the year, in euros; deducted only for EU or EEA residents.

Days let Days the home was let during the year.

Days owned Days of the year you owned the home; leave empty if you owned it all year.

Municipality or province Municipality or province of the home.

How we calculate

Imputed income: 1.1% of the cadastral value if the revised values came into force in the tax period or in one of the ten before it, otherwise 2%; prorated by the days of the year the home was not let. No expenses are deducted.
Rent, EU or EEA resident: income minus the expenses linked to the letting (IBI, community fees, insurance, repairs, interest, depreciation), at 19%.
Rent, resident elsewhere: gross income, no expenses, at 24%.
Rate on imputed income: the one for your residence, 19% or 24%.

If you live outside the EU and EEA, any expenses you enter are not deducted: the law does not allow it. Enter only the share of expenses that belongs to the days let. If the home has several owners, work out each owner's share: each files their own modelo 210.

The calculator does not cover a sale — neither the gain nor the 3% withheld by the buyer — nor double taxation treaties or wealth tax. All of that is in our guide to non-resident owner taxes.

Examples

Home not let all year, revised cadastral value €120,000: imputed base €1,320; tax €251 for an EU resident (19%).
Non-EU owner letting for 90 days and receiving €6,000: imputed base for the rest of the year, €995; rental base with no expenses, €6,000; total tax, €1,679.
EU-resident owner letting all year for €10,800 with €3,200 of deductible expenses: rental base, €7,600; tax, €1,444.

In the second case, imputed income and rent are declared separately on modelo 210, even though they are added up here. Rates checked on 17/10/2026.