What tax does a non-resident owner pay in Spain (modelo 210)?
A non-resident who owns Spanish property pays the non-resident income tax (IRNR) each year via modelo 210 — on rental income if you let it, or an imputed amount based on the cadastral value if you keep it for your own use.
If you rent the property out, you declare the rental income; EU/EEA residents can deduct expenses. If you simply use it yourself, a small imputed income is taxed.
This is separate from the annual IBI, which goes to the town hall. Many non-resident owners use a gestoría or lawyer to file the 210.
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Sources: Agencia Tributaria — IRNR, modelo 210 (no residentes).
General information for people buying property in Spain — not legal, tax or financial advice. Confirm the specifics for your purchase with a qualified professional.