What is the Modelo 210 tax in Spain?

Modelo 210 is the official Spanish form non-resident property owners must file with AEAT to declare income from Spanish property: imputed income, rental income, capital gains on sales, and the 3% withholding refund.

What is the non-resident tax rate in Spain for 2026?

EU and EEA residents pay 19% and may deduct rental expenses. Non-EU residents (including the UK after Brexit) pay 24% and cannot deduct expenses.

Can I file Modelo 210 online from another country?

Yes. SpainTaxForm generates the official .210 file accepted by AEAT and lets you file from any country without travelling to Spain or hiring a local lawyer.

How much does it cost to file Modelo 210 with SpainTaxForm?

Imputed income starts at €30, rental income from €80, and capital gains or 3% withholding refunds at €160.

How long do I have to file after selling?

Four months from the date of the notary deed (devengo).

What if the 3% withheld is more than my tax?

You can request a refund of the excess through Modelo 210 within three months of filing.

Do I need a fiscal representative?

Individual sellers typically do not need one for standard sales. SpainTaxForm files on your behalf.

Capital gains rate for German owners?

19% on the net capital gain for Spanish property sales.

Selling Spanish Property as a German Owner — Capital Gains & Modelo 210

When German non-residents sell property in Spain, the buyer must withhold 3% of the sale price. You must file Modelo 210 for capital gains within four months of the notary deed — and may claim a refund if too much was withheld.

File with SpainTaxForm Free calculator

Rental income 3% refund ← German overview

Capital gains calculation

Taxable gain = sale price − purchase price (updated) − purchase costs − improvement costs − selling costs. German owners pay 19% on the gain. EU residents may apply inflation adjustment rules where applicable.

The 3% withholding (Modelo 211)

The buyer retains 3% of the full sale price and pays it to AEAT on your behalf. This is not the final tax — it is an advance. You file Modelo 210-H within 4 months to declare the actual gain and settle or request a refund.

Plusvalía municipal

In addition to IRNR, the seller may owe municipal land-value tax (plusvalía) to the town hall. This is separate from Modelo 210. Deadlines and amounts vary by municipality — popular areas for German sellers include Baleares (Mallorca, Calvià), Canarias and Costa Blanca.

Tax rate: 19%

EU/EEA residents can deduct eligible property expenses on rentals.

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Related resources

Explore more Modelo 210 and IRNR guides

Modelo 210 Hub

Guía definitiva IRNR: tipos, plazos y checklist 2026

Selling Spanish Property as a German Owner — Capital Gains & Modelo 210

Capital gains calculation

The 3% withholding (Modelo 211)

Plusvalía municipal

Tax rate: 19%

How long do I have to file after selling?

What if the 3% withheld is more than my tax?

Do I need a fiscal representative?

Capital gains rate for German owners?

Related resources

Modelo 210 Hub

IRNR Hub

What is Modelo 210?

NRC Modelo 210

Cadastral Value

Imputed Income

Rental Income

Modelo 211

Modelo 211 deep guide

Modelo 210 definitive 2026

3% Refund

Capital Gains

Tax Calculator

UK Owners Guide

German Owners Guide

Dutch Owners Guide

Italian Owners Guide

Costa Blanca

Baleares

Costa del Sol

Registration Guide

Deadlines 2026

Penalties

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