Updated for 2025

If you live outside Spain but own property here, you’ve probably heard of Form 210 — and you may be unsure if it applies to you or what exactly you must declare.
Here are the answers to the most frequent questions our international clients ask.

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1. Do I have to file Form 210 even if I don’t rent out my property?

Yes. All non-residents who own property in Spain must file Form 210.
If the property is not rented, you still need to declare imputed income once a year.

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2. What exactly is “imputed income”?

It’s a notional income the Spanish Tax Agency assigns to second homes used for personal purposes.
It is not based on actual rental income but on the cadastral value of the property.

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3. What if I rent the property?

You must declare the actual rental income in Spain through Form 210.

From 2024 onwards, rental income can normally be grouped and declared once a year on Form 210, filed between 1 and 20 January of the following year for 2024 and 2025 income, and between 1 and 20 April of the following year from the 2026 tax year under Orden HAC/623/2026 (you can still opt to file separate returns per accrual).

EU/EEA residents can deduct rental expenses (IBI, insurance, repairs, utilities, management fees, etc.).

After a 2025 National High Court ruling and a subsequent Tax Agency resolution, non-EU residents can also deduct necessary rental expenses and, where appropriate, claim refunds for past years by rectifying previous Form 210 returns.

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4. What if I have sold a property in Spain?

You must file Form 210 for capital gains within 4 months of the sale.
The buyer must withhold 3% of the sale price via Form 211.
You can then claim the refund or pay any additional tax due.

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5. Do I need to file a separate Form 210 for each property?

Yes.
Every property with its own cadastral reference must be filed separately
(apartment + garage + storage unit, etc.).

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6. What are the filing deadlines?

• Rental income – annually: 1–20 January for 2024 and 2025 income, and 1–20 April of the following year from the 2026 tax year (Orden HAC/623/2026). Separate per-accrual returns remain optional.
• Imputed income – once per year, until 31 December of the following year; from the 2026 tax year the window opens on 1 April rather than 1 January
• Capital gains – within 4 months of the sale

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7. What happens if I file late?

If you file late voluntarily, you will receive a surcharge but no penalty.
If the Tax Office notifies you first, penalties may apply.

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8. Can I file Form 210 myself?

Yes, through the Spanish Tax Agency website.
However, many non-residents find the process confusing due to multiple declarations, rules on deductions, and changing deadlines.
Most clients prefer professional support to avoid errors and penalties.

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Call to Action – Let Us Prepare Your Form 210

Would you like us to prepare your Form 210 accurately and on time?

We can send you the exact list of information we need, along with a personalised quote estimate.

Kindly fill in the form below adding:

“Please send me the information you need to prepare my Form 210.”

We will reply immediately with:

• the list of documents and data required,
• how to send everything securely,
• a clear timeline for completion,
• and the exact cost before we start.

Fast, transparent, and tailored to international clients who own property in Spain.

About CostaLuz Lawyers and the Author

You can read testimonials from hundreds of satisfied clients, going back to 2006, on our website, on Google Reviews and on EyeonSpain.

Reviewed by María de Castro, Abogado no. 2745, Ilustre Colegio de Abogados de Cádiz. CostaLuz Lawyers has supported international buyers since 2006 on EyeonSpain  with guidance and advice on the legal aspects of life in Spain. Included in the lawyers lists of the UK and Ireland embassies. Updated 22 Nov 2025.

María Luisa de Castro’s work, founder of CostaLuz Lawyers, is backed by a strong presence in specialist media and professional directories. Her track record as a Property Law and Consumer Real Estate Law (Derecho de Consumo Inmobiliario) specialist can be seen in her guides for international audiences on Expatra, in her long-running blogs on Spanish off-plan protection and Ley 57/1968 on EyeOnSpain , in her legal analysis for Confilegal and Legal Today, and in her contributions for the Spanish Bar Council (Consejo General de la Abogacía Española)

Her work is also profiled on international retirement and expat platforms such as Retirement Abroad, and has been highlighted by expat media including The Olive Press News Spain and The Local Spain among other specialist expat and legal forums.

Her legal work has also been featured or referenced in respected international and Spanish media, including The Telegraph, The Times, the BBC, El País and El País English, The Local Spain, The Olive Press and other reputable outlets, particularly in connection with landmark court rulings on Ley 57/1968 and Spanish consumer protection.

CostaLuz Lawyers is also included in the official lists of English-speaking legal professionals for British and Irish nationals in Spain, as compiled by the UK government’s “Spain: list of lawyers” and by the Embassy of Ireland in Spain and its honorary consular network.

For a complete overview of taxation in Spain, see our Your Guide to Spanish Tax.