Reviewed 10 June 2026
Modelo 210: EU/EEA vs non-EU residents
For the supported property lanes, Modelo 210 Desk applies 19% to EU, Iceland, Norway, and Liechtenstein qualifying residents, and 24% to other taxpayers. For rental income, qualifying EU/EEA residents may deduct directly linked expenses; non-EU/EEA users generally cannot in the MVP.
At a glance
- - Residence status must be clear before checkout.
- - The rate and rental expense treatment both depend on the residence category.
- - If residence status is uncertain, the app blocks the paid flow.
Rate handling
The general property-lane rates encoded are 19% for EU, Iceland, Norway, and Liechtenstein since July 11, 2021, and 24% for other taxpayers.
Expense handling
For simple rentals, the app includes qualifying expenses only when the user selects the EU/EEA qualifying lane. It keeps a visible note when expenses are entered but excluded.
Why uncertainty blocks checkout
Residence uncertainty can change both tax base and rate. A self-serve product should stop rather than sell a packet that may be structurally wrong.
FAQ
Is the UK treated as EU/EEA after Brexit?
No. The MVP treats the UK as non-EU/EEA for this lane unless a later sourced module says otherwise.
Can I override the rate?
Not in MVP. A manual override would turn the product into advice-like handling.
Official sources reviewed
- AEAT: Rendimientos de inmuebles arrendadosReviewed 2026-06-10. AEAT page update: 2024-09-26. Rental income, gross-income rule, EU/EEA expense handling, and business-activity warning.
- AEAT: Tipos de gravamen en el IRNR sin establecimiento permanenteReviewed 2026-06-10. AEAT page update: 2025-06-18. General 19% / 24% rates for the supported property lanes.
Prepare the packet
The calculator blocks unsupported cases before checkout and keeps the AEAT filing path visible.
Open calculator