If you live outside Spain and own a flat in Barcelona or Madrid, renting it out is perfectly possible and profitable — but there are tax rules specific to non-residents worth understanding before you start. This guide sums them up with official sources and tells you what you can delegate.
Which tax do you pay as a non-resident?
When a non-resident rents out a property in Spain, they are taxed under the Non-Resident Income Tax (IRNR) via Form 210. The rate depends on where you live:
- 19% if you live in the European Union, Iceland or Norway.
- 24% if you live in a third country (UK, USA, Switzerland, etc.).
These rates remain in force in 2026. The difference is not only the percentage: as you'll see in point 2, the base it applies to also changes.
Which expenses can you deduct?
Here is one of the points that most affects your bottom line, and it depends on your country of residence:
- Residents of the EU / Iceland / Norway: you can deduct the expenses directly related to the rental, similar to personal income tax: building fees, property tax (IBI), loan interest, repairs and upkeep, insurance, utilities you pay, management fee and depreciation. You're taxed 19% on the net profit.
- Residents of third countries: no expenses can be deducted. You're taxed 24% on gross income.
How often do you file? (what changed in 2026)
This is the most important change in recent years and it already applies:
- Until 2023, rental income was filed quarterly.
- From 2024 income onwards, you can group the whole year's income and file Form 210 just once, within the first 20 days of January of the following year (1st–15th if you direct-debit the payment).
In practice: 2025 income is filed grouped in January 2026. Less paperwork, one filing per year.
VAT: do I have to charge it?
It depends on whether or not you provide hotel-type services:
- Without hotel services → VAT-exempt. Touristic or mid-term rental limited to handing over the home carries no VAT.
- With hotel services → 10% VAT. If you offer continuous reception and assistance, periodic cleaning during the stay, periodic linen changes or laundry, it's treated as serviced tourist accommodation.
Important: cleaning and linen change only at check-in and check-out of each guest are not considered hotel services — the rental remains VAT-exempt.
Touristic vs. mid-term: not the same
The tax difference is not set by duration, but by whether there is economic activity:
- Property income (the usual case): handing over the home without hotel services — whether "pure" touristic or mid-term. Taxed under IRNR at 19%/24% as seen above.
- Economic activity: if you hire someone full-time to manage, or provide hotel services, it may constitute a permanent establishment and be taxed as such (with additional obligations and forms).
Will I pay tax twice?
No, if there's a double taxation treaty between Spain and your country (there is one with the UK, USA, Germany, France, Italy, etc.). Spain taxes the rental because that's where the property is, and your country of residence eliminates double taxation via exemption or by crediting the tax already paid in Spain. You file in both places, but don't pay twice on the same income.
NIE/NIF and tax representative
To file Form 210 you need an NIF (for foreigners, the NIE). On the tax representative:
- EU/EEA residents: appointing a tax representative in Spain is not mandatory (it's optional, though convenient).
- Third-country residents: the tax authority may require it depending on the income or the property, and it's mandatory in certain cases. In practice it's strongly recommended.
Rules you should know
Catalonia — Law 11/2025 (mid-term rental)
In force since 1 January 2026, it defines mid-term rental by its purpose (work, studies, health, temporary situations…) and not by duration. In stressed-market areas, these contracts are subject to the rent caps of the reference index. The contract must evidence the purpose and the tenant's permanent residence.
Barcelona — end of tourist licences (HUT) in 2028
Barcelona will not renew tourist-use housing licences: all will expire in 2028, returning around 10,000 homes to residential use. The measure was upheld by the Constitutional Court in 2025. If you hold an active licence today, you have an edge until then — and it's wise to plan for after (pivoting to mid-term, for example).
Traveller registration (SES.HOSPEDAJES)
Since 2 December 2024 it's mandatory to report your guests' data to the Interior Ministry's SES.HOSPEDAJES platform within 24 hours (Royal Decree 933/2021). Handling it on every booking is one of the tasks owners usually delegate.
What changed in 2025-2026
| Change | What happened | From |
|---|---|---|
| Modelo 210 alquiler | From quarterly to annual filing (January of the following year) | 2024 income → |
| Ley 11/2025 Cataluña | Mid-term rental defined by purpose; rent caps in stressed areas | 1 ene 2026 |
| Barcelona HUT | No renewal of tourist licences; mass expiry | 2028 |
| SES.HOSPEDAJES | Mandatory traveller registration within 24h | 2 dic 2024 |
| IVA corta duración | Announced (EU ViDA plan); not yet in force | Expected Jul 2028 |
Frequently asked questions
Note. Informational guidance updated to June 2026. This is not tax or legal advice; rules change and every case is different. Check your situation with an adviser before making decisions.
Frequently asked questions
What tax does a non-resident pay when renting out their flat in Spain?
Non-resident income tax via Form 210: 19% if you live in the EU, Iceland or Norway, and 24% if you live in a third country (UK, USA, etc.).
Can I deduct rental expenses as a non-resident?
Only if you live in the EU, Iceland or Norway (building fees, IBI, interest, repairs, depreciation, commissions). Third-country residents are taxed on gross income with no deductions.
How often do I file Form 210 for the rental in 2026?
From 2024 income you can group it annually and file once in January of the following year (1–20 January; 1–15 if direct-debited). 2025 income is filed in January 2026.
Do I have to charge VAT on touristic rental?
No, it's VAT-exempt if you don't provide hotel services. The 10% only applies if you offer hotel-type services (reception, cleaning during the stay, periodic linen change).
Does cleaning between guests force me to charge VAT?
No. Cleaning and linen change only at check-in and check-out of each guest aren't hotel services, so the rental remains VAT-exempt.
Am I required to appoint a tax representative in Spain?
If you live in the EU/EEA, no (it's optional). If you live in a third country, the authority may require it and it's mandatory in certain cases; in practice it's strongly recommended.
Will I pay tax twice, in Spain and in my country?
No, if there's a double taxation treaty: Spain taxes the rental because the property is here, and your country of residence eliminates double taxation via exemption or credit for the tax paid in Spain.
Can I keep renting as a tourist flat in Barcelona?
Only until 2028: Barcelona won't renew HUT licences and all will expire, returning around 10,000 homes to residential use (upheld by the Constitutional Court in 2025).
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