Can I deduct expenses on my Modelo 210? EU, UK and non-EU owners
Last reviewed 16 October 2026 · Relays official sources, linked below
If you live outside Spain and own property there, you declare its income on Modelo 210. Whether you can deduct expenses depends on where you live and on whether the property is rented. Answer two questions to see what the Agencia Tributaria says for your case, with links so you can read it yourself.
The short answer
| Where you live | Rented property | Not rented (imputed income) |
|---|---|---|
| EU country, Iceland, Norway or Liechtenstein | Expenses directly related to the rent can be deducted; 19% | No expenses; 19% |
| United Kingdom, Switzerland, US, Australia or anywhere else outside the EU/EEA | No expenses under the current rules: tax on the full rent at 24% (court case pending) | No expenses; 24% |
What the Agencia Tributaria says. Spanish tax residents file Modelo 100 instead. Answer the two questions below for the details and sources for your case.
Answer both questions to see what the Agencia Tributaria says for your case.
Records to keep, wherever you live
- IBI receipts and the cadastral value (valor catastral) shown on them.
- Community fees, home insurance and any mortgage interest statements.
- Repair and maintenance invoices: proper facturas with both parties' tax IDs, paid by bank transfer.
- Utilities you paid as the owner, and any letting agent or cleaning invoices.
- The days rented, the days empty, and your ownership share: from 2027 the form asks for both.
Common questions
I live in the UK. Is that different from before Brexit?
Yes. The deduction is for residents of the EU and the EEA, and the UK has been outside both since it left the EU, so UK residents are taxed on the full rent at 24% under the current rules. See the court case in the result above.
Can I deduct expenses on a holiday home I don't rent out?
No. Imputed income on a property that isn't rented is taxed with no expenses, wherever you live.
When do I file?
Use the Modelo 210 deadline finder: from 2026 income the main deadlines move to April of the following year.
Check it at the source
- Agencia Tributaria: rendimientos de inmuebles arrendados (no residentes)
- Agencia Tributaria: Manual de Tributación de No Residentes (October 2026), rendimientos del capital inmobiliario
- Agencia Tributaria: renta imputada de inmueble urbano de uso propio (no residentes)
- Ministerio de Hacienda: draft Modelo 210 expense annex for rented property (public consultation, 29 September 2026)
Zarpia doesn't make these rules or state them on its own authority: this page relays what the official sources above say. Read them to confirm, and check your own situation with an adviser. We review these sources every quarter and update the page when they change.