**Since 2021, UK residents pay 24% instead of 19%, and can no longer deduct expenses from their rental income.** You still file a Modelo 210 like every other non-resident owner.

- **Home not rented out:** the notional income (1.1% or 2% of the cadastral value) is taxed at 24%.
- **Rented out:** the tax is on the gross rent, at 24%, with no expenses deducted.
- **Sold:** the gain is taxed at 19%, wherever you live, the United Kingdom included.
- **Paying:** a direct debit can come from a UK bank account, as long as you file online: the United Kingdom is in the SEPA zone.

Pick "United Kingdom" in our free [Modelo 210 simulator](https://casitatax.com/en/simulator/) to see your figures, or ask us in the chat.