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Info from tax expert Philip Carroll.
The rate for 2015 (so to declare December 2016) for non-residents from EU countries is 19,5% and for 2016 (to declare December 2017) it will be 19%, and for 2017 as well. Assuming that Article 50 of the Lisbon Treaty re BREXIT, is triggered before the end of 2016, it will be 24% again for taxyear 2018 (to declare in 2019) unless the rate changes in the meantime. It it is triggered later, the date the rate will change to 24% will move up as well.
Rate for non-residents from non-EU countries remains at 24%.
The rate that applies to work out the tax base: with effect from 1st January 2015 providing catastral value was revised within the previous 10 years, then 1.1%, otherwise 2%.
For more information visit:
https://www.citizensadvice.org.es/faq/non-resident-tax-modelo-210-rates-for-2015-2016-2017/