Non-Resident Tax Spain (IRNR) [2026 Guide]
Complete guide to the Spanish non-resident property tax. Who pays it, how it's calculated, Modelo 210 and the 31 December deadline.
What Is the Non-Resident Tax (IRNR)?
The Impuesto sobre la Renta de No Residentes (IRNR) is a national tax on income obtained in Spain by individuals who are not tax residents of the country. For property owners, this includes both rental income and an imputed income even if the property is empty or for personal use.
In other words: if you own an apartment in Marbella or Fuengirola that you don't rent out, Spanish law considers you to be 'enjoying' that property and charges you a tax equivalent to a hypothetical income based on the cadastral value. Even if it seems unfair, it is a legal obligation that many foreign property owners are unaware of.
⚠️ IMPORTANT: The IRNR is mandatory even if the property generates zero income. Not filing generates automatic penalties.
Who Must File the IRNR?
✓ Must file IRNR:
- ✓Non-resident owners with non-rented property
- ✓Non-resident owners with rented-out property
- ✓EU and non-EU citizens alike
- ✓Non-resident heirs of Spanish property
- ✓Full usufruct holders who are non-resident
✗ Do NOT file IRNR:
- ✗Spanish tax residents (they file IRPF instead)
- ✗Owners with Spanish tax residency
- ✗Golden Visa holders who actually reside in Spain
How Much Do I Pay? Calculate Your IRNR Now
Enter your cadastral value and get an immediate estimate of the IRNR you owe this year.
IRNR Tax Calculator 2026
Non-Resident Property Tax — indicative estimate
Find it on your IBI (council tax) bill. We can look it up if needed.
Estimated result
⚠️ This calculator provides an indicative estimate. The final amount may vary depending on the municipality, property type, applicable double-taxation treaties and allowable deductions. Contact our team for an exact calculation.
Non-Rented Property (personal use or empty)
Tax base: 1.1% of cadastral value (if cadastral value updated <10 years ago)
Or: 2% of cadastral value (older cadastral values)
Rate: 19% (UE/EEE) / 24% (non-EU)
Rented-Out Property
Tax base: Gross rental income
EU deductions: Yes (maintenance costs, IBI, mortgage, etc.)
Non-EU deductions: No
Rate: 19% (UE/EEE) / 24% (non-EU)
Filing: Quarterly (January, April, July, October)
IRNR Calculation Examples (non-rented, EU resident)
| Cadastral value | Base (1.1%) | Tax 19% (EU) | Tax 24% (non-EU) |
|---|---|---|---|
| 40.000€ | 440€ | 83,60€ | 105,60€ |
| 80.000€ | 880€ | 167,20€ | 211,20€ |
| 120.000€ | 1.320€ | 250,80€ | 316,80€ |
| 200.000€ | 2.200€ | 418,00€ | 528,00€ |
| 350.000€ | 3.850€ | 731,50€ | 924,00€ |
| 500.000€ | 5.500€ | 1.045,00€ | 1.320,00€ |
* The cadastral value appears on your IBI bill. If you don't have it, we can look it up.
Modelo 210: What It Is and When to File
Modelo 210 is the official Spanish Tax Agency form for declaring IRNR. You must file one Modelo 210 per property you own in Spain.
| Type of income | Filing deadline | Frequency |
|---|---|---|
| Imputed income (non-rented property) | 31 December of the following year | Annual |
| Tourist rental / lease income | First 20 days of the following quarter | Quarterly |
| Capital gain (property sale) | 3 months from deed signing date | One-time |
Penalties for Not Filing IRNR
| Situation | Penalty |
|---|---|
| Voluntary late filing (no prior request from Hacienda) | 5–20% surcharge + penalty interest |
| Voluntary filing (3–12 months late) | 15% surcharge |
| Voluntary filing (>12 months late) | 20% surcharge + interest |
| Hacienda investigation (minor infraction) | 50% of tax owed |
| Hacienda investigation (serious infraction) | 50–100% of tax owed |
| Investigation (fraud / active resistance) | 100–200% of tax owed |
| Preventive lien on the property | Possible for persistent debt |
💡 If you have not filed IRNR for several years, we can regularise your situation before Hacienda contacts you. Voluntary regularisation significantly reduces penalties. Contact us for a free assessment.
Frequently Asked Questions About IRNR
File Your IRNR Without the Hassle
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