Modelo 210 expenses explained: what EU owners can deduct, and where UK and non-EU owners stand

Last reviewed 16 October 2026 · Relays official sources, linked below

Who can deduct expenses

The Agencia Tributaria allows non-residents to deduct expenses from Spanish rental income only if they are resident in another EU member state, or in an EEA state with an effective exchange of tax information with Spain (Iceland, Norway and, since 11 July 2021, Liechtenstein). The expenses are those allowed under Spanish personal income tax law, and they must be directly related to the Spanish rental income. Everyone else is taxed on the full amount, “sin deducción de gasto alguno”, as the Agencia Tributaria's manual puts it.

The itemised expense annex from 2027

Returns filed from 1 January 2027 break the expenses down by type. The draft annex the Ministry of Finance put out for public consultation on 29 September 2026 lists these boxes; check the final version when it is published:

• Interest on loans to buy or improve the property, and repairs and maintenance (together capped at the rent; any excess can be carried forward up to four years) (box 201-204)
• Community fees (box 205)
• Costs of drawing up the rental contract (box 206)
• Legal defence costs (box 207)
• Other services paid to third parties (for example a letting agent or cleaner) (box 208)
• Utilities paid by you (electricity, water, gas, internet) (box 209)
• Insurance premiums (box 210)
• Local taxes and charges (for example IBI and the rubbish collection charge) (box 211)
• Doubtful debts (unpaid rent) (box 212)
• Depreciation of furniture and appliances (box 213)
• Depreciation of the building (box 214)
• Depreciation of improvements (box 215)
• Other deductible expenses (box 216)

Each figure needs documents behind it: proper invoices (facturas) with both parties' tax IDs, and proof of payment, ideally by bank transfer.

Living outside the EU: the court case

What this means in practice:

• File under the current rules unless your adviser tells you otherwise.
• Keep every invoice and receipt for the property, year by year. If the ruling is confirmed, they are what a claim for past years would rest on.
• Some advisers suggest protective claims (rectificación) for past years. Whether that makes sense for you is a question for a tax adviser.

Property not rented

If the property isn't rented, you declare an imputed income of 1.1% or 2% of its cadastral value, reduced for the days it was rented or not owned. No expenses are deducted from it, wherever you live. See the deadline finder for when to file.