Reviewed October 27, 2026
Spanish non-resident tax rate for UK and Swiss owners: 24%, not 19%
A UK or Swiss resident pays the 24% rate on rent and imputed income declared on Modelo 210, not 19%. (A gain on sale is a separate case: 19% for every non-resident, TRLIRNR article 25.1.f.) The 19% rate applies only to residents of another EU country, or of an EEA state with an effective exchange of tax information: Iceland, Norway and Liechtenstein (TRLIRNR article 25.1.a). The United Kingdom left the EU and is not in the EEA. Switzerland belongs to neither. The second difference often costs more than the rate: a non-EU/EEA landlord is taxed on gross rent, with no deduction for expenses.
At a glance
- - 19%: EU, Iceland, Norway, Liechtenstein. 24%: everyone else, including the UK, Switzerland, the US and Canada.
- - Rental expenses: deductible only for EU/EEA residents, if directly linked to the Spanish income (TRLIRNR article 24.6).
- - Imputed income on an empty home: same base for everyone, only the rate changes.
- - Your residence for this purpose is your tax residence in the year, not your nationality or passport.
Same Spanish property, two owners: our worked examples for one sole owner over a full year
| Case | EU resident (e.g. Germany) | UK or Swiss resident |
|---|---|---|
| Empty home, cadastral value €100,000 revised after 2012 (1.1%) | €1,100 × 19% = €209 | €1,100 × 24% = €264 |
| Let all year: €10,000 rent, €3,000 directly linked expenses | (€10,000 − €3,000) × 19% = €1,330 | €10,000 × 24% = €2,400 |
Why the UK pays 24% since Brexit
The reduced rate in article 25.1.a of the non-resident income tax law is reserved for residents of another EU member state, or of an EEA state with an effective exchange of tax information. Since the UK is neither, UK residents fall under the general 24% rate. The same applies to the expense deduction in article 24.6, which is reserved for EU and EEA residents. In our view, a UK owner who lets the property should budget on gross rent: on the example above, the difference with a German owner is €1,070 a year.
Switzerland: in EFTA, not in the EEA
Switzerland is a member of EFTA but did not join the European Economic Area. The EEA states that qualify for 19% are Iceland, Norway and Liechtenstein. A Swiss resident therefore files at 24% and cannot deduct rental expenses, like a UK resident.
Does a tax treaty lower the Spanish rate?
In our reading, no. Spain's treaties with the UK and with Switzerland follow the usual rule that income from immovable property can be taxed where the property is. Spain applies its own 24% rate, and relief for double taxation is claimed in your country of residence, not on Modelo 210. Check the treaty and your home-country rules before claiming a credit.
Where Modelo 210 Desk fits
The calculator asks for your residence category and applies 19% or 24%. It includes expenses only for EU/EEA residents and shows the excluded amount to others. If your tax residence in the year is uncertain, for example because you moved during the year or have two homes, the paid flow stops: residence changes both the rate and the base.
Related checks
FAQ
Is the UK treated as EU for Spanish non-resident tax?
No. UK residents pay 24% and are taxed on gross rental income, without deducting expenses.
Do Swiss residents pay 19% or 24% on Modelo 210?
24%. Switzerland is not in the EU or the EEA. The 19% rate is for the EU, Iceland, Norway and Liechtenstein.
I am a British citizen living in France. Which rate applies?
19%, because the rate follows your tax residence, not your nationality. A French tax resident is an EU resident for this purpose.
Official sources reviewed
- AEAT: Renta imputada de inmueble urbano para uso propioReviewed 2026-06-10. AEAT page update: 2026-01-19. Imputed-income basis, cadastral-value percentages, ownership share, pro rata days, and rates.
- AEAT: Rendimientos de inmuebles arrendadosReviewed 2026-10-27. 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 2026-10-27. AEAT page update: 2025-06-18. General 19% / 24% rates for the supported property lanes.
- BOE: TRLIRNR (Real Decreto Legislativo 5/2004), articles 24.6 and 25.1.aReviewed 2026-10-27. Published in the BOE: 2004-03-12. Article 25.1.a: 24% general rate, 19% for residents of another EU or EEA state with effective exchange of tax information. Article 24.6: expense deduction reserved for EU/EEA residents.
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