Estimated NRIT Calculator for Form 210
This NRIT calculator offers an estimate for some common scenarios of income obtained without a permanent establishment that are declared using Form 210. Remember that tax regulations are complex, and this calculation does not replace personalized professional advice from GESTISYD.
Details of Rented Property
About this calculator
- Based on the current NRIT regulation (Royal Legislative Decree 5/2004) and applies the standard rates of 19% (EU/EEA) and 24% (rest of countries).
- Covers the 5 most common scenarios: imputed income, rental income, capital gains, dividends and interest.
- Takes into account ownership percentage and days of property ownership/availability in the tax year.
- Results are orientative. Each real case must be reviewed individually, especially where bilateral treaties apply, the 3% withholding on property sales, or complex deductible expenses are involved.
- To file Form 210 with the Spanish Tax Office (AEAT) with full legal certainty, professional assistance is recommended. More information about Form 210.
How the NRIT is Calculated under Form 210
What does this tool calculate?
This calculator gives an indicative estimate of the Spanish Non-Resident Income Tax (NRIT) declared through Form 210. It covers the five most common scenarios for non-residents with assets or income in Spain: imputed income from urban property that is not rented out, rental income, capital gain on the sale of property, dividends and interest. The estimate distinguishes between EU/EEA residents (with effective exchange of tax information) and residents in third countries, applying the corresponding tax rate —19% or 24% as a general rule— and lets you adjust the ownership percentage when the property is shared between several owners (spouses, heirs, co-owners).
What does this tool NOT calculate?
The calculator is an indicative aid, not a substitute for the official filing or professional advice. Specifically:
- It does not generate the official Form 210; the filing is done through the AEAT's Electronic Office.
- It does not replace review by a tax professional or filing by an authorised adviser.
- It does not apply regional deductions or special reductions (reinvestment in main home, specific exemptions, etc.).
- It does not cover atypical situations such as renting with hotel services, holiday rentals qualified as economic activity, complex investment income or income obtained through a permanent establishment.
- It does not automatically incorporate the specifics of each Double Taxation Treaty, which may modify rates or grant exemptions.
Types of income under NRIT
Form 210 covers different income categories. These are the five scenarios included in this calculator:
- Imputed income (urban property not rented out): 1.1% applies when the cadastral value has been reviewed, modified or determined through a collective valuation procedure with effects in the tax period or in the ten previous years; 2% in the remaining cases. The base is prorated by the days of ownership.
- Rental income: taxable base = gross income minus deductible expenses. Expenses are only deductible for EU/EEA residents with effective exchange of information.
- Property sale (capital gain): difference between the transfer value (net of costs) and the updated acquisition value (costs added, depreciation deducted). The buyer must withhold 3% of the price via Form 211.
- Dividends: gross amount × applicable withholding rate (19% by default, or the reduced treaty rate if applicable).
- Interest: gross amount × withholding rate. For EU/EEA residents there is a general exemption in the cases provided for by law.
Differences between EU/EEA residents and residents outside the EU/EEA
The taxpayer's tax residence drives key aspects of the calculation. Residents in the European Union or the European Economic Area with effective exchange of tax information are taxed at the standard rate of 19% and may deduct the necessary expenses on rental income (IBI, community fees, repairs, mortgage interest, depreciation, utilities, insurance and other related costs). Residents in third countries are taxed at 24% on gross income and, as a general rule, cannot deduct expenses on rental income. Capital gains from the sale of property are taxed at 19% in both cases. Double Taxation Treaties may modify these rates or establish exemptions; the applicable treaty should always be reviewed. More on tax services for non-residents.
Filing deadlines by type of income
- Imputed income: calendar year following accrual (accrual on 31 December). If the payment is direct-debited, until 23 December.
- Rental income: annual filing from 1 to 20 January of the year following accrual, after the change introduced by Royal Decree 117/2024. If direct debit is used, until 15 January. Important: annual aggregation only applies when the requirements set by the Spanish Tax Administration are met, so each case should be reviewed.
- Property sale (capital gain): three months from the end of the month following the transfer.
- Refunds: from 1 February of the year following accrual; the general statute of limitations is four years.
See the full Form 210 guide for detailed deadlines with examples.
Important notice
The result of this calculator is an indicative estimate based on the data entered and does not cover every specific aspect of each case. It does not replace review by a professional tax adviser or the official filing with the AEAT. Errors when filing Form 210 may lead to penalties, late-filing surcharges, late-payment interest and audit procedures. Before filing, it is advisable to review tax residence, the expenses that are actually deductible, supporting documentation, applicable deadlines and the potential application of a bilateral treaty. At GESTISYD we review each case individually.
Worked examples of Form 210 calculations
Example 1 — Imputed income (property not rented)
Inputs:
- Cadastral value: €150,000
- Cadastral value revised in the last 10 years: NO (2% applies)
- Days of ownership: 365
- Residence: EU/EEA
- Ownership: 100%
Calculation:
- Taxable base: 150,000 × 2% × 365/365 × 100% = €3,000
- Tax rate: 19%
- Estimated NRIT: €570
Example 2 — Rental income (EU/EEA resident)
Inputs:
- Annual gross rental income: €12,000
- Total deductible expenses: €2,000 (IBI €600 + Community €1,200 + Other €200)
- Days rented: 365
- Ownership: 100%
Calculation:
- Taxable base: 12,000 − 2,000 = €10,000
- Tax rate: 19%
- Estimated NRIT: €1,900
Example 3 — Rental income (resident OUTSIDE EU/EEA)
Inputs:
- Annual gross rental income: €12,000
- Deductible expenses: NOT applicable as a general rule
- Days rented: 365
- Ownership: 100%
Calculation:
- Taxable base: €12,000
- Tax rate: 24%
- Estimated NRIT: €2,880
The difference between scenarios 2 and 3 can amount to hundreds or thousands of euros for the same rental case. That is why it is important to review tax residence, available documentation, and the applicable double taxation treaty for each specific case. See our services for non-residents.
Frequently asked questions about the NRIT calculation
Does this calculator replace the official Form 210?
No. The calculator provides an indicative estimate of your NRIT liability. The official Form 210 must be filed through the AEAT's Electronic Office (sede.agenciatributaria.gob.es) or through an authorised tax adviser.
What expenses can a non-resident deduct on rental income?
As a general rule, only residents in the EU/EEA can deduct rental expenses: IBI (property tax), community fees, repairs and maintenance, mortgage interest, property depreciation, utilities, insurance and other necessary expenses. Residents in third countries cannot deduct expenses as a general rule.
Can a resident outside the EU or EEA deduct expenses?
As a general rule, no. They are taxed on gross income at 24%. Some Double Taxation Treaties may establish specific rules; each case should be reviewed individually.
When is Form 210 filed for rental income?
Since 2024, rental income accrued during the calendar year can be grouped and declared in a single Form 210, filed between 1 and 20 January of the following year (Royal Decree 117/2024). Previously it was filed quarterly.
What does annual grouping from 2024 mean?
Since 2024, certain rental income can be grouped annually in Form 210 when the requirements set by the Spanish Tax Administration are met. However, this aggregation does not allow free offsetting of positive and negative income across different properties or payers, so each case should be reviewed.
What happens if the calculated tax is zero?
A nil tax liability does not automatically mean there is no formal filing obligation. For non-resident income, you must review the type of income, the result of the self-assessment, any withholdings applied, and the specific Form 210 filing rules. Each case should be reviewed.
Do I have to file Form 210 if the property is not rented?
Yes. If you are a non-resident and own an urban property in Spain, you must declare the imputed income even if you do not rent it out. The calculator estimates this tax based on the cadastral value of the property.
Related services
Want us to review your Form 210 before filing?
The calculator gives an indicative estimate. If you want to avoid errors in tax residence, deductible expenses, deadlines or annual grouping, we can review your case before filing Form 210 with the AEAT.