Note

Modelo 210: the non-resident income tax return

§ 1What the form is

Model 210 is the return for income obtained in Spain by non-residents without a permanent establishment. For a property owner that means three kinds of income: the imputed income of a home that is not let, the rent from a home that is let, and the gain on a sale. The tax agency describes the form as the one used to declare income earned without a permanent establishment, and it supplies both an electronic service and a pre-filled paper form.

§ 2Who needs it

An individual who owns urban property in Spain and is not tax resident in Spain generally files, even when the home is empty, because the law taxes the owner on imputed income. A company that owns property has different rules, and an owner who runs a business from the property is also treated differently. Whether you are a non-resident for tax is decided by your own facts, not by your passport, so ask an adviser to confirm it. The wider picture is in non-resident taxes for buyers.

§ 3What to prepare

Gather the cadastral reference and the cadastral value of each property, taken from the IBI receipt. Note the period for which you own it, the months it was let and the months it was not, and your tax residence, because the rate depends on it: 19% for residents of the EU, Iceland, Norway and Liechtenstein and 24% for others. If you let the property, gather the rent received and, if you are an EU or EEA resident, the invoices for expenses that relate directly to that rent. If you have appointed a representative in Spain, have the details ready.

§ 4Choosing the right income

The same property can produce different income in different months. A home let for part of the year is declared as rent for the let months and as imputed income for the rest. That split is a common source of error, so write it down before you start.

§ 5When to file

The windows changed for accruals from 2026. Imputed income is filed from 1 April to 31 December of the year after accrual. Annual grouped rental declarations are filed from 1 to 20 April of the year after. Earlier accruals follow the older windows, and separate rental declarations for income accrued before the change follow a quarterly pattern.

§ 6Changes from 2027

From 1 January 2027 the form for let property has a new annex for deductible expenses and boxes for the days the property was available or let and for your ownership share (order HAC/623/2026, per the tax agency’s note). Keep a day count and your ownership percentage.

§ 7Representatives

Non-residents in some situations must appoint a representative who lives in Spain, and the rules depend on the type of income and the owner. Ask your adviser whether you need one.

§ 8After filing

Keep the receipt and the calculation. If you pay through a bank, keep the proof. If you later sell the property, the history of these returns will help your adviser calculate the gain and show that the tax was paid.

§ 9Related pages

More on imputed income explains how imputed income is calculated, and more on tax on rental income explains how let property is taxed.

More on wealth tax explains how wealth tax applies, and more on the solidarity tax explains how the solidarity tax works.

More on tax return deadlines explains when each return falls due, and more on EU and EEA deductions explains which expenses an EU or EEA resident can deduct.

Tax note. Rates depend on the region, the type of property and the buyer, and they change. Figures here are dated and sourced; examples are illustrative and show their assumptions. Confirm yours with the regional tax agency or a tax adviser.