Changed rules for non-residents renting out their Spanish property

Those who rent out their property and are not residents in Spain must declare their rental income by reporting quarterly income and expenses in a declaration called model 210.

The rules have changed so that each co-owner must prepare a separate declaration for each tenant. The tenant’s name and NIE number, where applicable, must be stated on

the declaration form. It is crucial that the documentation you send us regarding the tenants is complete so that we can prepare these declarations correctly.