Non-resident tax if you live in another EU or EEA country

Terms used

• Certificado de residencia fiscal — The certificado de residencia fiscal is an official document from your country's tax authority confirming you are tax resident there.
• IBI — The IBI is the yearly local property tax paid by owners of Spanish property.
• Modelo 210 — The modelo 210 is the Spanish tax return non-residents use to report income such as rent from Spanish property.
• Rectificación de autoliquidación — The rectificación de autoliquidación is a request to correct a tax return you already filed, for example to claim a refund.

Key rules

• Rate: EU and EEA residents pay 19% on net income, after deducting expenses tied to the Spanish income.
• Proof of residence: You need a tax residence certificate from your country of residence to claim the deductions.
• Refund deadline: You have four years to claim back tax you overpaid, counted from the end of the voluntary filing deadline.
• Iceland and Norway: Residents qualify only where an effective tax information exchange arrangement with Spain exists.

The short answer

If you live in another EU or EEA country and can prove it, you pay 19% on your net Spanish income, after deducting the expenses tied to that income. Residents of other countries cannot deduct expenses. If you filed without deductions, you can ask for a refund.

Who qualifies

Residents of any EU member state qualify. Residents of Iceland and Norway qualify only where an effective exchange of tax information with Spain exists. Liechtenstein is not generally included. If you live in Iceland or Norway, check with the Spanish tax agency before you rely on this.

You must prove your residence with a tax residence certificate (certificado de residencia fiscal). The tax authority of your country of residence issues it. It is usually valid for one year from issue, so get a current one.

What you can deduct

You can deduct costs that are necessary to earn the Spanish rental income:

• IBI and other local taxes
• Mortgage interest and financing costs
• Community fees
• Repairs and maintenance
• Insurance
• Utilities
• Depreciation of the building, at 3% of the higher of cost or cadastral value, excluding the land

Each expense must be tied directly to the rented property and to the rental period. If the property is rented for only part of the year, you deduct only the share for the rented days. Keep an invoice for every expense.

How to claim

Include the deductions when you file your modelo 210. Keep the residence certificate and invoices. The tax agency can ask for them during a check. If the certificate is in a foreign language, the tax agency may ask for a Spanish translation. It decides whether your certificate is acceptable.

If you already paid without deductions

You can ask for the overpaid tax back by filing a request for rectification of your self-assessment (rectificación de autoliquidación) in the tax agency's electronic office. Include:

• The details of your original modelo 210
• A bank account for the refund
• Your tax residence certificate
• Invoices for the deductible expenses

Your right to a refund ends after four years, counted from the end of the voluntary filing deadline for that return. Do not wait: start with the oldest year first.

The checklist, documents list and questions below cover the steps in more detail.

Timeline and deadlines

• Gather your tax residence certificate, invoices for deductible expenses, original modelo 210 details and a bank account: before you file the refund request

Documents you need

• Tax residence certificate (certificado de residencia fiscal), issued by the tax authority of the EU or EEA country where you live. It is usually valid for one year from issue. Keep it to show on request, or attach it to a refund claim.

• Spanish translation of the certificate, if it is in a foreign language and the Spanish tax agency asks for one.

• Invoices for each expense you deduct, such as local property tax, community fees, repairs, insurance and utilities, tied to the rented property and the rental period.

• Details of your original modelo 210 and a bank account for the payment, if you are claiming a refund.

Frequently asked questions

Can I claim the EU/EEA deductions if I live in Norway or Iceland?

Yes, residents of Norway and Iceland can claim them, but only where an effective tax information exchange arrangement with Spain exists. Liechtenstein is not generally included. Check your country's status with the Spanish tax agency.

Can I deduct depreciation on my rented Spanish home?

Yes, you can deduct depreciation of 3% of the higher of cost or cadastral value, excluding the land. Only the days the home was rented count, and the expenses must be tied to the rental.

How long is my tax residence certificate valid for?

A tax residence certificate is usually valid for one year from the date it is issued. Keep it so you can show it if the Spanish tax agency asks, and get a Spanish translation if it is in another language.