Taxes for non-resident owners: IRNR and Form 210 (2026)
If you own a home on the Costa del Sol but are tax-resident outside Spain (UK, Germany, the Nordics…), you must pay Spanish Non-Resident Income Tax (IRNR) via Form 210. You pay even if you don't rent it out: if it's empty, the tax office charges a deemed income. The rate is 19% for EU/EEA residents (who can deduct expenses) and 24% for non-EU residents such as the UK after Brexit (no deductions, as a general rule).
Do I have to pay tax in Spain if I'm a non-resident with a home here?
Yes. As a non-resident owner you pay Spanish Non-Resident Income Tax (IRNR) via Form 210, even if you don't rent the property out. If it's empty or for your own use, the tax office charges a 'deemed income'; if you rent it, you declare the income.
How much is it? Does it change for Britons after Brexit?
The rate is 19% if you live in the EU/EEA and 24% if you live outside the EU (UK, USA, Switzerland…). EU/EEA residents can also deduct expenses and pay on the net profit; non-EU residents, as a general rule, pay on the gross income with no deductions. It's the biggest Brexit change for British owners.
Do I pay even if the property is empty?
Yes. For the days the home is at your disposal you declare a 'deemed income': 1.1% of the cadastral value (2% if it hasn't been reviewed in the last ten years), taxed at your rate. You'll find the cadastral value on your IBI (council tax) bill.
How often is Form 210 filed?
Since 2024, rental income is no longer filed quarterly but once a year in aggregate, and deemed income is also annual. The filing windows have shifted in recent years, so we always confirm the exact date for the current tax year with the Spanish Tax Agency.
Which expenses can I deduct?
Only if you live in the EU/EEA. In that case you can deduct, pro rata to the days rented, costs such as IBI, community fees, utilities, insurance, mortgage interest, repairs, depreciation or management fees. Non-EU residents, as a general rule, cannot deduct.
What happens if I don't declare?
The tax office can claim the tax with surcharges and late-payment interest and, where applicable, penalties. Keeping it in order is simple and avoids nasty surprises, and if we manage your property we hand your adviser the year's figures ready to file.
Does CDS file Form 210 for me?
No. Your tax adviser files it, which is who it falls to. What we do is make it easy for them: by managing your property we already keep the record of rented days, income and costs, and we hand it over in order so they can file without chasing you. And if you don't yet have an adviser in Spain, we can introduce you to local firms we work with.
How is this different from rental management?
Rental management (18% + VAT, no lock-in) handles listings, guests, cleaning and maintenance; the tax side (Form 210) is the declaration to the tax office, filed by your adviser. We give them the figures they need, so you keep a single point of contact for the property and your adviser keeps their own work.
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