Modelo 210 (Non-Resident Tax Return)
Modelo 210 (Non-Resident Tax Return) — Modelo 210 is the Spanish tax form used by non-residents to declare and pay taxes on income earned in Spain, most commonly rental income from Spanish property and the imputed income tax that applies even if the property is not rented out. It is filed with the Agencia Tributaria (Spanish tax agency).
If you own property in Spain but are not a Spanish tax resident, you are required to file Modelo 210 — and many foreign property owners do not realise this. Even if your property sits empty all year, Spain imputes a notional rental income and taxes you on it. If you do rent the property out, you must declare the actual rental income. Non-compliance can result in fines, interest, and complications when you eventually sell.
Three Scenarios for Modelo 210
- Property not rented out: You pay imputed income tax based on a percentage of the cadastral value (1.1% if the value was revised after 1994, or 2% if not). The tax rate is 19% for all non-residents.
- Property rented out: You declare actual rental income. EU/EEA residents can deduct expenses (mortgage interest, maintenance, IBI, insurance, community fees). Non-EU residents cannot deduct expenses. Tax rate: 19% (EU/EEA) or 19%.
- Property sold: Modelo 210 is also used to declare the capital gain from selling a property in Spain. The tax rate on the gain is 19%.
Key Facts About Modelo 210
- Filing deadline for imputed income: the full calendar year following the tax year
- Filing deadline for rental income: within 20 days of each quarter end
- EU/EEA residents pay 19%; non-residents pay 19%
- Only EU/EEA residents can deduct allowable expenses from rental income
- A fiscal representative in Spain is legally required for non-EU/EEA property owners
- The 3% retention on property sales by non-residents is credited against the final tax on Modelo 210
- Non-filing results in automatic fines starting at €100 plus interest
Related Legal Terms
- Modelo 720 (Foreign Asset Declaration)
- IRPF (Personal Income Tax)
- Beckham Law (Special Tax Regime)
- Catastro (Cadastral Registry)
- Back to Legal Encyclopedia — A-Z Guide
Need Help with Modelo 210?
Our bilingual legal team assists expats across Spain with every aspect of modelo 210. We handle the paperwork, liaise with Spanish authorities on your behalf, and make sure nothing falls through the cracks.
This entry is part of our Legal Encyclopedia for Expats in Spain. Browse the full A-Z guide for more terms.
For a complete overview of taxation in Spain, see our Your Guide to Spanish Tax.
Disclaimer: This information is provided for general guidance purposes only and does not constitute personalised tax or legal advice. Each case must be assessed individually according to the client’s specific circumstances. It is essential to consult a qualified specialist before taking any action or making any decision.
Legal Notice: The content on this page is provided for general informational and educational purposes only. It does not constitute legal advice and should not be relied upon as such. No action should be taken based solely on this content without first seeking independent professional legal counsel. Each case requires individual assessment based on its specific circumstances. CostaLuz Lawyers accepts no liability for actions taken or not taken based on this content.
This content has been prepared with the assistance of artificial intelligence and reviewed by María Luisa de Castro, a lawyer specialising in Real Estate Law and founder of CostaLuz Lawyers.
The information provided is general and indicative in nature. It should not be used as the sole basis for making professional, legal or investment decisions, and CostaLuz Lawyers assumes no responsibility for decisions taken solely on the basis of this content.
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