Modelo 210
Non-Resident
Income Tax Return
Modelo 210 is the tax return to be filed by non-residents in Spain for the income they obtain in Spanish territory, mainly related to the ownership of real estate.
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Modelo 210 in 4 Steps
Who is required to file Modelo 210?
Non-resident individuals
Non-resident individuals are obliged to file Modelo 210 in two main cases:​
Non-rented property - If you own a property in Spain that is not rented out, you must file the tax return once a year, declaring an imputed income based on the cadastral value of the property.
Rented property - If you rent your property in Spain, you will have to additionally declare the rental income by means of Modelo 210, also in its annual version.
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Non-resident legal persons
In the case of foreign companies or entities, Modelo 210 must only be filed if income is obtained from the rental of real estate in Spain.
How can we help you?
Our specialised team takes care of the entire process of preparing and filing the tax return:
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We collect the necessary documentation.
We calculate the exact amount of tax to be paid.
We file the form with the tax authorities so that you don't have to worry about anything.
In addition, we send you a reminder every year so that you don't miss the deadline and avoid penalties.
We make sure that you meet your tax obligations in Spain safely, efficiently and without complications.
Frequent asked Questions
1. What tax do I have to pay for filing Modelo 210?
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The tax to be paid depends on the type of income earned and the rules applicable to non-residents, i.e:
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EU residents: EU citizens generally enjoy a more favourable tax rate due to tax agreements between Spain and other EU countries. The general rate is 19%.
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Non-EU residents: For non-residents outside the EU, the tax rate can be 24%. However, if you are a national of a country with a tax agreement with Spain, the rate may be reduced.
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2. What information is necessary to fill in Modelo 210?
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The data required includes:
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Identification of the taxpayer: Personal details, copy of identity documents (passport or identity card of the country of origin, and NIE number).
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Details of the property: Copy of the deed of purchase and sale and the last IBI receipt.
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Income and expenditure: Invoices issued and invoices for expenses (expenses are only deductible for EU residents).
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3. What is the deadline for filing Modelo 210?
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The deadline varies according to the type of income obtained:
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Imputed income from urban property: Up to 31 December of the year following the accrual.
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Income derived from rentals: Within the first 20 days of January of the year following the accrual.
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4. What happens if Modelo 210 is not filed on time?
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If you do not file it by the deadline, you could face financial penalties. Penalties may include late filing surcharges and fines for failure to file.
It is important to comply with this tax obligation to avoid possible penalties from the Spanish Tax Agency.
5. If I own several properties in Spain, how many Modelo 210 do I have to file?
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The tax return must be filed individually for each owner and for each property. In other words, if a property has two owners, each of them must file their own tax return. Likewise, if an owner owns more than one property, he/she is obliged to file a tax return for each property.
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6. Are the IBI and Form 210 the same?
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No, IBI and Form 210 are not the same.
IBI (Property Tax) is a municipal tax. It is paid to your local Town Hall. It must be paid by all property owners, regardless of whether they are tax residents in Spain or not. It typically covers all kinds of municipal expenses, such as: streets, sidewalks, public lighting, water supply, sewage, local police, cultural and sports activities, etc.
On the other hand, Form 210 is a state tax managed by the Spanish government. It must be filed with the Tax Agency (Hacienda). Non-residents must file this declaration when they earn income in Spain. Even if they don’t work or do business, they may still need to file it if they own a property in Spain, whether rented to third parties or used personally. One does not replace the other. Both must be filed and paid, if applicable.
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