Guides

• Modelo 210 for UK residents: what you owe Spain on your propertyPlain-English guide to the Modelo 210 for UK residents who own property in Spain: 24% on gross rent, imputed income on days it isn't let, the 2025 court ruling and the new deadlines.
• Modelo 210 deadlines for 2026 income: the move to AprilOrden HAC/623/2026 moved the Modelo 210 deadlines. 2026 rental income is filed 1–20 April 2027; imputed income from 1 April to 31 December 2027. Old and new dates side by side.
• Spanish rental income on your UK tax return: SA106 and foreign tax creditHow UK residents declare rent from a Spanish property to HMRC and claim foreign tax credit relief for the Modelo 210 tax, and why the credit is capped.