Complete Guide to Filing Modelo 210 Online in 2026 — Step by Step

The Modelo 210 is Spain's official tax form for non-resident income tax (IRNR — Impuesto sobre la Renta de No Residentes). If you own property in Spain but do not live there, you are legally required to file this form every year. This comprehensive step-by-step guide walks you through the entire process of filing online in 2026.

What Is the Modelo 210 and Who Must File It?

The Modelo 210 is the official form issued by the Spanish Tax Agency (AEAT — Agencia Estatal de Administracion Tributaria) through which non-residents with Spanish-source income declare their taxes. You must file if you:

• Own property in Spain, even if it is not rented out (imputed income tax applies)
• Receive rental income from a property located in Spain
• Have sold a property in Spain and must report the capital gain or loss
• Receive any other type of Spanish-source income (dividends, pensions, etc.)

It does not matter which country you reside in — if you own Spanish real estate, the Modelo 210 is your annual obligation.

Documents You Need Before You Start

Gather the following documents before beginning the filing process:

• NIE (Numero de Identidad de Extranjero) — your Spanish foreigner identification number, assigned when you purchased the property or applied separately
• IBI receipt (Impuesto sobre Bienes Inmuebles) — the annual local property tax bill, which shows the cadastral value (valor catastral) and cadastral reference number (referencia catastral)
• Property deed (escritura de compraventa) or a recent nota simple from the Land Registry
• Rental contracts and expense receipts — if you rent out the property, keep all contracts and invoices for deductible expenses
• Tax residency certificate — issued by the tax authority in your country of residence, confirming where you are a tax resident
• Bank account details — a Spanish or European IBAN for direct debit payment or receiving refunds

The Three Types of Income and How to Calculate Each

1. Imputed Income (Empty or Owner-Occupied Property)

If your Spanish property is not rented out at all during the year, you must still pay tax on imputed income. Spain considers that owning property generates a notional benefit, even if no actual rental money is received. Here is how the calculation works:

• Tax base: 1.1% of the cadastral value if the value was revised after 2012, or 2% if it has not been revised
• Tax rate: 19% for residents of the EU, Iceland, or Norway (EEA countries); 24% for residents of all other countries (including post-Brexit UK)
• Formula: Cadastral value x 1.1% (or 2%) x 19% (or 24%) = Annual tax due

Worked example: You own an apartment in Alicante with a revised cadastral value of EUR 150,000. You are a tax resident of France (EU country). Your imputed income tax is: 150,000 x 1.1% x 19% = EUR 313.50 per year.

Co-ownership: If the property is co-owned (e.g., you and your spouse each own 50%), each owner must file their own separate Modelo 210 for their share. In the example above, each spouse would owe EUR 156.75.

Partial-year ownership: If you bought or sold the property mid-year, the imputed income is calculated proportionally for the number of days you owned it.

Filing deadline: From 1 January to 31 December of the year following the tax year. For example, imputed income for 2025 can be filed anytime during 2026.

2. Rental Income

If you rent out your Spanish property (whether long-term or short-term/holiday lets), you must declare the rental income quarterly via the Modelo 210. The rules differ significantly depending on where you are tax resident:

EU/EEA Residents — 19% on Net Income

• Tax rate: 19%
• You may deduct directly related expenses from the gross rental income before applying the tax rate
• Deductible expenses include: mortgage interest, community fees (comunidad de propietarios), property insurance, IBI (local property tax), repairs and maintenance, property management fees, utilities paid by the landlord, legal and accounting fees, depreciation (3% of the construction value, excluding land)
• You pay tax on the net profit (gross income minus deductible expenses)

Non-EU Residents — 24% on Gross Income

• Tax rate: 24%
• No deductions allowed — you pay tax on the full gross rental income, without subtracting any expenses
• This applies to UK residents (post-Brexit), US residents, Canadian residents, and all other non-EU/EEA nationals

Quarterly filing deadlines:

• Q1 (January to March): file by 20 April
• Q2 (April to June): file by 20 July
• Q3 (July to September): file by 20 October
• Q4 (October to December): file by 20 January of the following year

Mixed use: If the property is rented for part of the year and empty for the rest, you file quarterly for the rental periods and an annual imputed income return for the vacant periods (pro-rated to the number of days the property was empty).

3. Capital Gains (Property Sale)

When you sell property in Spain as a non-resident, the following tax rules apply:

• The buyer is legally required to withhold 3% of the total sale price and pay it directly to the Spanish Tax Agency using Form 211 (Modelo 211). This acts as an advance tax payment on your behalf.
• You must then file a Modelo 210 declaring the capital gain (or loss). The gain is calculated as: Sale price minus purchase price minus allowable costs (notary fees, transfer tax, legal fees, real estate agent commission, cost of improvements).
• The tax rate on the gain is 19% for EU residents, 19% for non-EU residents as well (capital gains from property sales are taxed at 19% regardless of residency).
• If the 3% withholding exceeds your actual tax liability, you can claim a refund of the excess by filing the Modelo 210.
• Deadline: You have 3 months from the end of the 1-month period following the sale date to file for the refund (effectively 4 months from the sale). Do not miss this deadline, as refund claims filed late may be denied.

Reduction coefficients: If the property was acquired before 31 December 1994, special reduction coefficients (coeficientes de abatimiento) may apply, potentially reducing the taxable gain significantly. These coefficients were partially limited by the 2015 tax reform for sales exceeding EUR 400,000, but they can still provide substantial savings on older properties.

Step-by-Step Guide to Filing Online

Step 1: Access the AEAT Electronic Office

Go to the AEAT's electronic office at sede.agenciatributaria.gob.es. You can access the system with a digital certificate (certificado digital), Cl@ve PIN, or through an authorized fiscal representative. Most non-residents find it easiest to use a fiscal representative or a service like SpainTaxForm.

Step 2: Select the Income Type

In the Modelo 210 form, you must select the correct income type code. The most common codes for property owners are:

• Type 02: Imputed income from urban property (renta imputada)
• Type 01: Employment income or business activities
• Type 35: Capital gains from property sales

Step 3: Enter Taxpayer Information

Fill in your NIE, full name, tax domicile (your address in your country of residence), and country of residence. If you are filing through a representative, their details must also be included.

Step 4: Property Details and Tax Calculation

Enter the cadastral reference number (from your IBI receipt), the cadastral value, and your ownership percentage. For rental income, enter the gross income and any deductible expenses. The system will calculate the tax due automatically.

Step 5: Payment Method

You can pay by direct debit from a Spanish or European bank account (IBAN), by generating a payment reference (NRC) at your bank, or by direct charge. Direct debit is the most convenient option for non-residents.

Step 6: Review, Sign, and Submit

Carefully review all the information, digitally sign the form, and submit it. Download and save the filing receipt (justificante de presentacion) as proof of submission. Keep this document for at least 4 years.

Filing Deadlines Summary

• Imputed income: 1 January to 31 December of the following year (full calendar year)
• Rental income: Quarterly — within the first 20 days of the month following the end of each quarter
• Capital gains (sale): Within 3 months from 1 month after the sale date (for refund claims); within the standard filing period otherwise

Penalties for Late Filing

Filing the Modelo 210 after the deadline carries penalties that escalate with delay:

• Voluntary late filing (no prior notice from AEAT): A surcharge of 1% for each month of delay up to 12 months, plus an additional 15% surcharge if more than 12 months late, plus late-payment interest
• After AEAT notice (requerimiento): A penalty of 50% to 150% of the unpaid tax amount, depending on the severity and whether it is considered a minor, serious, or very serious infraction
• Late-payment interest: Currently set at approximately 4.0625% per annum (the legal interest rate plus 25%), calculated from the day after the deadline to the date of payment

Even if you owe no tax (for example, you sold at a loss), you are still required to file the Modelo 210. Failure to file when required can itself trigger penalties.

Essential Tips for First-Time Filers

• Get your NIE sorted early: Without a NIE, you cannot file the Modelo 210. If you purchased property in Spain, you should already have one — check your purchase deed.
• Check whether your cadastral value has been revised: Look at your IBI receipt for the revision date. This determines whether you use 1.1% or 2% for imputed income — a significant difference in the tax amount.
• Keep all documentation for at least 4 years: The Spanish Tax Agency can audit returns up to 4 years after the filing deadline. Retain IBI receipts, property deeds, rental contracts, repair invoices, and insurance policies.
• Consider using a professional service: The first filing can be confusing, especially regarding the correct income type codes and applicable deductions. SpainTaxForm handles the entire process online, so you do not need a digital certificate or a trip to Spain.
• Remember co-ownership rules: Each co-owner must file a separate Modelo 210 for their ownership share. This is a common mistake — filing a single return for the entire property when there are multiple owners will be rejected.
• Check your country's double taxation agreement (DTA): Most European countries (and many others) have DTAs with Spain. These agreements may allow you to credit the Spanish tax paid against your domestic tax liability, preventing you from being taxed twice on the same income.
• File on time, even if you think you owe nothing: Many non-residents mistakenly believe that if a property sits empty, no tax is due. The imputed income tax applies regardless. Filing late — even for small amounts — can trigger disproportionately expensive penalties.

SpainTaxForm: Your 100% Online Solution

At SpainTaxForm, we have simplified the entire Modelo 210 filing process for non-residents. Simply upload your documents, and our team handles the calculation, filing, and follow-up. Everything is done from the comfort of your home — no digital certificate required, no need to travel to Spain. We support all three income types (imputed, rental, and capital gains) and all nationalities.

Sources

• 1AEAT — Modelo 210: Filing Instructions
• 2Royal Legislative Decree 5/2004 — Non-Resident Income Tax Act
• 3AEAT Electronic Office — Online Filing Portal
• 4EU Tax Observatory — Cross-Border Property Taxation, 2025