Modelo 210 is the tax form used by non-residents to declare income obtained in Spain. If you own property in Spain and are not a tax resident, you must file this form annually—even if you don't rent out the property.

What is Modelo 210?

Modelo 210 is the Non-Resident Income Tax (Impuesto sobre la Renta de No Residentes, IRNR) form. It's used to declare and pay tax on income earned in Spain by individuals who are not Spanish tax residents.

Who must file:

Non-residents who own property in Spain (even if not rented)
Non-residents who rent out Spanish property
Non-residents who sell Spanish property (capital gains)
Non-residents with other Spanish-sourced income (dividends, interest, etc.)

Who is exempt:

Spanish tax residents (they file Modelo 100, the annual IRPF return)
Diplomatic or consular personnel with immunity

Three Types of Income: Modelo 210 Scenarios

Modelo 210 is filed for three distinct income types:

A. Imputed Income (Imputación de Renta Inmobiliaria)

If you own property in Spain but do not rent it out, the Spanish tax authorities consider that you derive a notional benefit from the property.

Tax base: 1.1% of cadastral value (valor catastral) if revised after 1994; otherwise 2%
Tax rate: 19% (EU/EEA/Iceland residents) or 24% (non-EU residents)
Filing deadline: December 31 of the following year
Example: Cadastral value €150,000 (revised after 1994). Tax base: €150,000 × 1.1% = €1,650. Tax due (EU resident): €1,650 × 19% = €313.50

B. Rental Income (Rendimientos de Capital Inmobiliario)

If you rent out your Spanish property, you pay tax on the net rental income (rental income minus deductible expenses).

Tax base: Gross rental income minus deductible expenses
Deductible expenses: Community fees, IBI (property tax), repairs and maintenance, mortgage interest, property management fees, depreciation (3% per year on building value, excluding land)
Tax rate: 19% (EU/EEA residents) or 24% (non-EU residents)
Filing deadline: Quarterly (within 20 days of end of quarter: April 20, July 20, October 20, January 20)
Example: Annual rental income €12,000. Deductible expenses €3,500. Net income: €8,500. Tax due (EU resident): €8,500 × 19% = €1,615 (split across 4 quarterly payments)

C. Capital Gains (Ganancias Patrimoniales)

If you sell your Spanish property, you pay capital gains tax on the profit.

Tax base: Sale price minus purchase price minus purchase costs (notary, registry, ITP/IVA) minus improvement costs (renovations with invoices)
Tax rate: 19% (EU/EEA residents) or 24% (non-EU residents)
3% retention: The buyer must withhold 3% of the sale price and pay it to the tax authorities (Modelo 211). You then claim a refund or pay the difference via Modelo 210.
Filing deadline: Within 3 months of the sale date
Example: Sale price €350,000. Purchase price €250,000 (including purchase costs). Renovation costs €20,000. Capital gain: €350,000 - €250,000 - €20,000 = €80,000. Tax due (EU resident): €80,000 × 19% = €15,200. Buyer withholds €10,500 (3% of €350,000), so you pay €4,700.

Tax Rates Summary

Income Type	EU/EEA Resident	Non-EU Resident
Imputed Income	19%	24%
Rental Income (Net)	19%	24%
Capital Gains	19%	24%

Note: EU/EEA includes EU member states plus Iceland and Norway. The UK (post-Brexit) is treated as EU for tax purposes under the Withdrawal Agreement if you owned property before January 1, 2021.

Filing Deadlines

Imputed Income (Own-Use Property)

Deadline: December 31 of the following year

Example: For 2024, file by December 31, 2025

Rental Income (Quarterly)

Q1 (Jan-Mar): April 20
Q2 (Apr-Jun): July 20
Q3 (Jul-Sep): October 20
Q4 (Oct-Dec): January 20 of following year

If the deadline falls on a weekend or holiday, it's extended to the next business day.

Capital Gains (Sale)

Deadline: Within 3 months of the sale date

Example: Sold on March 15, 2024? File by June 15, 2024

Late filing penalties: 50-150% surcharge depending on delay, plus interest. Always file on time to avoid penalties.

How to File Modelo 210

Option 1: Online (Recommended)

Go to the Spanish Tax Agency website: sede.agenciatributaria.gob.es
Search for "Modelo 210" or navigate to: Impuestos y Tasas → IRNR → Modelo 210
Fill in the form with your NIE, property details, and income information
Pay online via bank transfer or debit card
Download and save the confirmation receipt (justificante de pago)

Option 2: Through a Fiscal Representative / Gestor

Hire a gestor, lawyer, or tax advisor in Spain
Provide them with your NIE, property details, and income documents
They will file on your behalf and ensure compliance
Cost: typically €100-€300 per year depending on complexity

Option 3: In Person

Visit a Spanish Tax Agency office (Agencia Tributaria)
Bring your NIE, property documents (escritura, IBI receipts), and payment method
Request assistance to fill in Modelo 210
Pay at the office or at a bank

Tip: If you're not comfortable with Spanish or the online system, hiring a fiscal representative is worth the cost. They ensure accuracy and avoid penalties.

Common Questions About Modelo 210

Q: Do I pay imputed income tax if I rent out the property?

A: No. If you rent out the property, you only pay tax on the rental income (Modelo 210 for rental income). Imputed income tax applies only to own-use properties that are not rented.

Q: I only use the property for 2 weeks a year. Do I still pay imputed income tax?

A: Yes. As long as you own the property and don't rent it out, you must pay imputed income tax annually, regardless of how much time you spend there.

Q: Can I deduct mortgage interest if I don't rent the property?

A: No. Mortgage interest is only deductible if you rent out the property and declare rental income. Imputed income tax does not allow deductions.

Q: What happens if I don't file Modelo 210?

A: You'll face penalties (50-150% surcharge), plus interest on unpaid tax. The Spanish Tax Agency can also freeze your bank account or place a lien on your property. Always file on time.

Q: Can I file Modelo 210 for multiple years at once?

A: Yes, but you'll pay penalties and interest for late filing. If you've missed several years, consult a tax advisor to calculate the total liability and file as soon as possible.

Q: I sold my property. Do I still pay imputed income tax for that year?

A: Yes, you pay imputed income tax (prorated) for the period you owned the property during the year. You also file Modelo 210 for capital gains within 3 months of the sale.

Modelo 210 Quick Reference

•Imputed income: 19% or 24% on 1.1-2% of cadastral value. File by Dec 31 of following year.
•Rental income: 19% or 24% on net income. File quarterly (Apr 20, Jul 20, Oct 20, Jan 20).
•Capital gains: 19% or 24% on profit. File within 3 months of sale.
•EU/EEA residents: 19% tax rate
•Non-EU residents: 24% tax rate
•Late penalties: 50-150% surcharge + interest

Non-Resident Property Tax in Spain (Modelo 210)