Own Property in Spain But Don't Live There? Four Tax Changes Non-Residents Must Know in 2026

The Modelo 210: Still the Foundation

If you own property in Spain but are not a Spanish tax resident, you are required to file the Modelo 210 tax return — regardless of whether you rent the property out, leave it empty, or use it only for personal holidays. This is not new, but it is a rule that many non-resident owners still fail to comply with.

The Modelo 210 covers three scenarios:

• Imputed income tax — a notional tax applied even when the property is vacant or used solely for personal purposes, calculated at 1.1–2% of the property's cadastral value
• Rental income — tax on actual rental income earned from letting the property
• Capital gains — tax on any profit made when you sell the property

The rules around all three are shifting in 2026, and staying compliant has never mattered more. Here are the four key changes every non-resident property owner in Spain needs to be aware of.

1. Short-Term Rental Registration Number (NRA) — Now Mandatory

If you rent your Spanish property through platforms such as Airbnb, Booking.com or Vrbo, you are now required to hold a Rental Registration Number — known as the Número de Registro de Alquiler (NRA).

This registration has been mandatory since July 2025 for any property advertised on online short-term rental platforms. The platforms themselves are required to enforce compliance — meaning that without a valid NRA number, your listing may be removed or blocked.

In short: no NRA number, no online listing. If you have been renting through platforms and have not yet obtained your NRA, this is now an urgent matter.

2. Annual Rental Activity Declaration — New from January 2026

This is the change that many NRA holders have not yet heard about, and the deadline implications are already in play.

From January 2026, all NRA holders are required to submit an annual rental activity declaration — an official report of short-term rental activity for the previous year. This must include:

• The number of guests per booking
• Dates of each stay
• The reason for each stay

This requirement forms part of the regulatory framework introduced by Royal Decree 1312/2024, which created a national system to monitor short-term rental activity across Spain.

The filing window for the 2025 activity year was 1 February to 2 March 2026 — meaning if you missed it, you are already in arrears. The consequences of missing the deadline, submitting incorrectly, or leaving information incomplete are serious: your NRA can be revoked. Reapplying from scratch is significantly more complicated and costly than getting the filing right first time.

3. Supreme Court Ruling on Non-EU Landlords — Potential Refunds at Stake

This development is particularly significant for non-resident landlords from outside the EU and EEA — including British nationals following Brexit.

For years, non-EU/EEA non-residents renting out Spanish property have been taxed at a flat rate of 24% on gross rental income, with no ability to deduct costs such as maintenance, insurance, mortgage interest, or property management fees. This contrasts directly with EU/EEA-based non-resident landlords, who have always been entitled to deduct these expenses before calculating their tax bill.

A Supreme Court ruling on this disparity is expected in 2026. Most tax experts anticipate the court will find the differential treatment unlawful — which could open the door to significant refunds for non-EU/EEA owners who have been overpaying for years.

The critical issue is timing: Spain's four-year statute of limitations means refund windows are closing on a rolling basis. Tax years that fall outside the four-year lookback period become permanently unclaimable. Many owners are already filing preventive reclaim requests now to preserve their right to a refund before earlier years expire, without waiting for the final ruling.

If you are a British or other non-EU/EEA national who has been paying 24% tax on gross rental income, this is worth discussing with a Spanish tax adviser urgently.

4. EU Challenge to Spain's Imputed Income Tax — Watch This Space

The European Commission has opened formal proceedings against Spain over its imputed income tax — the annual tax charged to non-resident property owners based on a notional rental income calculated at 1.1–2% of the property's cadastral value, even if the property is not rented out and is used only occasionally for personal stays.

The Commission is examining whether this system creates unequal treatment between residents and non-residents. The question is not entirely clear-cut: Spanish tax residents must also pay a similar imputed income tax on second homes that are not their primary residence, which means the current rules may not ultimately be deemed discriminatory under EU law.

A final ruling is expected in 2026 or 2027. If Spain is required to change its rules, non-resident owners who can demonstrate that their Spanish property serves as their habitual residence may become entitled to the same tax treatment as Spanish residents. In the meantime, keeping Modelo 210 filings up to date and accurate ensures you are well-positioned to act when any ruling lands.

What Non-Resident Property Owners Should Do Now

• If you short-term rent: Ensure you hold a valid NRA and are aware of the annual declaration requirement — seek professional help if you missed the February/March 2026 filing window
• If you are a non-EU/EEA landlord: Speak to a Spanish tax adviser about whether to file a preventive refund claim before the four-year window closes on earlier tax years
• All non-resident owners: Ensure your Modelo 210 filings are current and accurate — non-compliance carries penalties and leaves you poorly positioned if the EU imputed income ruling goes in owners' favour
• If in any doubt: Consult a qualified Spanish tax adviser or gestor familiar with non-resident property taxation

This article is based on reporting from Spain in English, published March 27, 2026, drawing on information from IberianTax. This article is for informational purposes only and does not constitute tax or legal advice. For advice specific to your situation, consult a qualified Spanish tax adviser or gestor.