Spanish non-resident income tax (IRNR, modelo 210)
non_resident_taxRead-onlyIdempotent
Yearly IRNR of a non-resident owner of a Spanish home: imputed income (1.1 % or 2 % of the cadastral value for days not let) and rental income (EU/EEA: 19 % net of expenses; others: 24 % on gross rent). Every line cites its law and check date; rules pending validation (RDL 29/2026) are listed, not applied. An estimate, not tax advice.
Input Schema
| Name | Required | Description | Default |
|---|---|---|---|
| locale | No | Language of names and page links; default en. | |
| revised | Yes | true if the cadastral value was revised in a general valuation in force in the tax year or the ten previous ones (1.1 % instead of 2 %, LIRPF art. 85.1). The RDL 29/2026 extension to revisions since 2012 is not in force yet: older revisions are false. | |
| days_let | No | Days let in the tax year (owned all year; the previous calendar year, 365 or 366 days); required when rent_eur_year > 0. | |
| eu_resident | Yes | Tax resident of another EU/EEA state with tax information exchange (19 %, expenses deductible) — else 24 % on gross rent. | |
| rent_eur_year | No | Rent received in the year, whole euros; default 0. | |
| expenses_eur_year | No | Deductible expenses linked to the letting (only EU/EEA residents may deduct them); default 0. | |
| cadastral_value_eur | Yes | Valor catastral of the property (IBI receipt), whole euros. |