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Non-resident income tax in Spain (Modelo 210)

Modelo 210 is the Spanish income tax return for non-residents who own property or earn income in Spain.

It applies most commonly to non-resident property owners, whether the property is rented or not.

We prepare and file Modelo 210 on your behalf, including late filings, refunds, and multi-owner cases.

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What is Modelo 210?

Modelo 210 is the tax return used by the Spanish tax authority to assess income earned in Spain by non-residents.

It does not apply to Spanish tax residents. Instead, it applies where you:

  • Live outside Spain for tax purposes
  • Own Spanish property or earn Spanish-source income
  • Do not operate through a permanent establishment

The form is used to declare income from:

  • Property ownership
  • Rental income
  • Capital gains
  • Interest, dividends, or other Spanish-source income

Each owner must file individually, even where property is jointly owned.

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Who must file Modelo 210?

You are required to file Modelo 210 if all of the following apply:

  • You are not Spanish tax resident
  • You own property or receive income in Spain
  • The income is not earned through a permanent establishment

This typically includes:

  • Non-resident owners of Spanish property
  • Non-resident landlords
  • Non-residents selling Spanish property
  • Non-residents earning Spanish interest, dividends, or capital gains

Each owner must file individually, even where property is jointly owned.

Modelo 210 deadlines

Deadlines depend on whether the property is rented or not.

If the property is not rented

You must file one annual Modelo 210 declaring imputed income.

  • Declares ownership for the previous calendar year
  • Filing deadline: 31 December
  • Tax is calculated on an imputed income based on cadastral value

Example:
In 2026, you declare imputed income for 2025 ownership.

If the property is rented

You must file Modelo 210 quarterly for rental income.

Quarterly deadlines:

  • 20 April
  • 20 July
  • 20 October
  • 20 January (following year)

Each quarter is declared separately. Missing one filing does not remove the obligation to file the others.

How non-resident tax is calculated

Non-rented property

If the property is not rented:

  • Tax is calculated on 1–2% of the cadastral value
  • Flat tax rate of 19%
  • No rental income is required for the obligation to exist

Rented property

If the property is rented:

  • Tax is calculated on net rental income
  • Flat tax rate of 19%
  • Deductible expenses depend on EU or non-EU status

Typical deductible expenses may include:

  • Mortgage interest
  • Repairs and maintenance
  • Property insurance
  • IBI and local taxes
  • Utilities paid by the owner

Property management fees

EU vs non-EU non-resident tax treatment

The tax rate is 19% for both EU and non-EU residents.

However:

  • EU residents may deduct allowable expenses against rental income
  • Non-EU residents may have restricted deductions, depending on treaty position

Non-EU residents who previously paid tax at 24% may still be able to claim refunds for earlier years.

Selling a property as a non-resident

When a non-resident sells Spanish property:

  • The buyer withholds 3% of the sale price
  • This is paid to the tax authority using Modelo 211

The seller must then file Modelo 210 to:

  • Settle capital gains tax, or
  • Claim a refund if the withholding exceeds the tax due

Deadline:

  • Modelo 210 must be filed within three months of the sale

Outstanding or missing Modelo 210 filings from previous years often delay or block refunds.

Penalties for late or missing Modelo 210

Late or missing filings can result in:

  • Surcharges
  • Interest
  • Financial penalties
  • Tax inspections
  • Problems selling or transferring property later

Voluntary late filing usually reduces penalties if handled correctly.

How Baleario helps with Modelo 210

We prepare and file Modelo 210 directly with the Spanish tax authority.

Our support includes:

  • Confirming whether Modelo 210 applies
  • Determining correct filing frequency
  • Rented vs non-rented classification
  • Expense treatment for EU and non-EU residents
  • Multi-owner and multi-property filings
  • Late filings and penalty mitigation
  • Property sale filings and refund claims

We handle the full process and submit the return on your behalf.

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AECE: Accredited membership

Our accountants are recognised affiliates of the Spanish Association for Accountants and Tax Consultation (AECE), which certifies their expertise and credentials to offer professional accounting services in Spain. Each of our accounting professionals holds personal AECE certification and partakes in ongoing education to ensure you receive the proper guidance and advice.

Agencia Tributaria: official collaboration

Our accountants work with Agencia Tributaria, Spain’s national tax institution. This alliance guarantees our clients receive precise, dependable, current insights, ensuring they avoid any possible complications with tax regulators. Our accountant’s association with Agencia Tributaria enables them to swiftly and effectively address any inquiries or challenges our clients might face.

FAQs: Non-resident income tax in Spain

Do I need to file Modelo 210 every year?

Only if required. Non-rented property is declared annually. Rented property is declared quarterly.

No. IRPF applies to Spanish tax residents. Modelo 210 applies to non-residents.

No. Each owner must file their own return.

Yes. Filing voluntarily usually reduces penalties.

In some cases. We confirm this based on your situation.