Taxes for Non-Residents Owning Property in Mallorca

Non-residents pay income tax (IRNR) every year on a property in Mallorca, even if they only use it themselves or leave it empty. The tax rate is 19% for residents of the EU, Iceland, Norway or Liechtenstein and 24% for all other countries of residence. For personal use, a notional income of 1.1% or 2% of the cadastral value is taxed. The tax is declared using Modelo 210. As at October 2026.

Spain calls this tax the Impuesto sobre la Renta de no Residentes (IRNR). What matters is not whether you have an NIE or how often you visit the property, but whether you count as a resident or non-resident under Spanish rules.

Resident or non-resident: the tax difference

An individual is tax resident in Spain in particular if they spend more than 183 days in Spain in a calendar year or if the centre of their economic interests is in Spain. It is also rebuttably presumed that you are resident in Spain if your spouse (not legally separated) and minor children usually live there. The classification applies to the whole calendar year. More in the guide to tax residence.

Residents pay tax in Spain on their worldwide income through IRPF. Non-residents pay tax in Spain only on certain income from Spanish sources. That includes income from a property in Mallorca: even if the property is used only privately and generates no rental income.

How high is non-resident tax for personal use?

For personal use or vacancy, the tax is 19% (EU, Iceland, Norway, Liechtenstein) or 24% (other countries, such as the UK, Switzerland or the USA) on 1.1% or 2% of the cadastral value. For a property with a cadastral value of €200,000, that is between €418 and €960 a year, depending on the rate.

How is the tax calculated for personal use?

For a property that is used personally or left vacant, Spain imputes a notional property income. This is declared using Modelo 210. The tax base is in principle the cadastral value (valor catastral), which can be found on the IBI bill and in the property's cadastral reference.

The rate is 1.1% of the cadastral value if the municipality's cadastral values were revised in a general procedure and came into force within the last ten tax years. For tax years 2023 to 2025 it is enough that they have applied since 1 January 2012. In all other cases the rate is 2%. The IRNR tax rate is then applied to the amount calculated in this way.

• For purely personal use, no running costs can be deducted.
• If the property was not owned for the whole year or was let for part of it, the amount is reduced pro rata by days.
• With several owners, each declares their own share.
• If there is no cadastral value, 1.1% of 50% of the higher of the purchase price and the value determined by the authorities applies.

How is non-resident tax calculated when letting?

When letting, the rental income actually received is taxable in Spain, at 19% for EU/EEA residents and 24% for everyone else. Modelo 210 is used for this too. Taxpayers from the EU and certain EEA countries can in principle deduct documented costs directly related to the letting under the IRNR rules. Non-residents outside this EU/EEA framework, by contrast, are generally taxed on gross income.

If the property is let only part of the time, you pay tax on the rental income for that period and, for the remaining days, on the pro rata notional income for personal use.

By when does Modelo 210 have to be filed?

The declaration for personal use in tax year 2025 must be filed from 1 January to 31 December 2026. For rental income, from tax year 2026 the period is 1 to 20 April of the following year. This is regulated by Orden HAC/623/2026 of 12 June 2026.

For income from 2024, rental income can be summarised annually instead of quarterly. Check your deadline in your individual case, because it depends on when the income was received.

What applies when you sell the property?

When a non-resident sells, the buyer withholds 3% of the purchase price as an advance payment on the Spanish tax and pays it over within one month using Modelo 211. The gain itself is taxed at 19% and declared using Modelo 210, with the 3% withheld credited against it. More in the guide to taxes on selling.

Why tax advice matters

Non-resident tax looks formal at first glance, but in practice it is prone to errors. Common risk points are incorrect residence status, overlooked personal use, an incorrect cadastral value, letting days and personal-use days that are not split, missing receipts for deducting costs, the wrong tax rate or late filing.

Advice also matters because the Spanish declaration interacts with your home country. None of this information replaces an individual review by a tax adviser or lawyer. You will find further running costs in the overview of ongoing costs.