Non-resident tax in Spain: Modelo 210

What Modelo 210 is

Modelo 210 is the Spanish tax return for people who have income or assets in Spain without being tax residents there. For property owners, it is the form used to declare income taxed in Spain: rental income, capital gains on a sale and the yearly “imputed income” that applies to many properties.

Who has to file

If you own property in Spain and you are not a Spanish tax resident, you are likely to have a yearly obligation, even if you never rent the property out and receive no income from it. You need a Spanish tax number to file.

What is taxed

• Imputed income. For a property kept for your own use, Spanish law taxes a notional income calculated from the cadastral value of the property.
• Rental income. Income from letting the property, normally reported on a different schedule from imputed income.
• Capital gains. A gain on selling the property is declared on the same type of return. See selling property in Spain.

The tax rate and the expenses you can deduct depend, in general, on whether you live in a country of the EU or the European Economic Area or elsewhere.

Deadlines

The yearly return for imputed income is generally due by 31 December of the following year. Rental income is reported on a different schedule, normally every quarter. Missing a deadline can lead to surcharges and penalties, so the calendar matters.

What I do for you

I review your situation, collect the information needed, such as the cadastral value and any rental details, and prepare and file each return as your representative where you authorise it. I keep track of the deadlines from year to year. If you are selling or inheriting, I coordinate these returns with the rest of the transaction.

The Modelo 210 is separate from local taxes such as the annual property tax (IBI), which are paid to the town hall. I can help you check that those are being paid as well.

Frequently asked questions