Modelo 210: Definitive Guide for Non-Residents 2026

The Modelo 210 is the IRNR (Non-Resident Income Tax) self-assessment that every foreign property owner in Spain must understand. This definitive 2026 guide covers the three declaration types, current deadlines, worked examples and FAQ. It supports our interactive hub — it does not replace it.

Key takeaways

• Modelo 210 covers three situations: imputed income (empty property), rentals and capital gains (sale).
• Tax rate: 19% for EU/EEA residents (with deductions) and 24% for others (no deductions post-Brexit for British owners).
• 2026 deadlines: imputed by 31 December of the following year; rentals annual (1-20 January); sale within 4 months of the deed.
• Each non-resident owner files their own Modelo 210 (not a joint one).
• On sales, the buyer pays Modelo 211 (3%) and the seller files Modelo 210 for the gain.
• Payment via NRC (22-character code) generated on the AEAT website.

The three types of Modelo 210

1. Imputed income (type 019)

If the property is not rented, the law presumes income of 1.1% (revised cadastral value) or 2% (unrevised). Tax = base × 19% or 24%. Annual filing by 31 December of the following year.

2. Rental income (type 020)

Rental income taxed at 19% (EU) on net base (income − deductible expenses) or 24% on gross (non-EU). Since 2024, annual filing between 1 and 20 January of the following year.

3. Capital gains (type 028)

On sale, the non-resident seller is taxed on the gain at 19% or 24%. Deadline: 4 months from the deed. The 3% withholding (Modelo 211) is deducted.

2026 tax deadlines

Worked examples 2026

Imputed — German owner, cadastral value €120,000 revised

• Base = 120,000 × 1.1% = €1,320
• Rate 19% (Germany, EU)
• Tax = 1,320 × 19%

€250.80/year

Rental — Dutch owner, income €15,000, expenses €5,500

• Net base = €9,500
• Rate 19%
• Annual filing January 2027

€1,805 annual tax

Sale — British owner, sale €250,000, gain €57,000

• Tax 24% = €13,680
• 3% withholding = €7,500
• Balance = €6,180 due

File Modelo 210 within 4 months; buyer pays Modelo 211

FAQ

Must I file if I don't rent?

Yes. Empty or personal-use property requires annual imputed income filing.

One Modelo 210 per property or per owner?

Per owner. Two non-resident co-owners = two Modelo 210s.

Can I deduct IBI?

Yes, for rentals if you are EU/EEA resident filing for rental income.

Late filing consequences?

Surcharges of 5% to 20% plus late-payment interest.

Do I need cadastral value?

Yes, for imputed income. Find it on your IBI bill or the Cadastre website.

Does Brexit affect British owners?

Yes: 24% with no deductions on rentals. Real relief via Foreign Tax Credit in the UK.

Modelo 210 or 211?

Modelo 211 = buyer (3%). Modelo 210 = seller (gain and refund).

How do I pay?

Generate a 22-character NRC on the AEAT website when filing.

Does this guide replace the hub?

No. This article deepens concepts; the hub offers interactive tools and online filing.

Resources and services

Explore our specialised guides and central hub:

• Modelo 210 hub (main guide)
• Imputed income
• Rental income
• Capital gains
• 3% withholding refund
• NRC guide
• Cadastral value

SpainTaxForm — online Modelo 210 filing from €30.

Sources

• 1Agencia Tributaria (AEAT) — Modelo 210 IRNR
• 2Real Decreto Legislativo 5/2004 — IRNR
• 3Orden HFP/1479/2017 — plazos Modelo 210 alquileres
• 4Dirección General del Catastro