IRNR calculator
Estimate your annual IRNR liability for Spanish property you own as a non-resident. Applies to deemed income when the home is not rented, or rental income when it is let out.
Your property details
Simplified estimate on gross rent — allowable expenses can lower your actual tax.
If unchecked, 2% of cadastral value applies (older cadastral values).
Estimated annual IRNR
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Disclaimer
This calculator provides a simplified estimate only. It does not replace professional tax advice, Modelo 210 filing, or regional rules. Deductible expenses, partial-year rentals, multiple owners, and currency rules may change your liability. Each owner must file separately.
Need help filing? Speak to a tax advisor about Modelo 210 and compliance.