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.

2030 World Cup in Spain: Tourism, Real Estat…

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Spain will co-host the 2030 FIFA World Cup with Portugal and Morocco. We analyze its impact on tourism, the real estate market, and investment opportunities for foreign buyers.

The 2030 FIFA World Cup, which will celebrate the tournament's centenary, will be co-hosted by Spain, Portugal, and Morocco, with three inaugural matches in Argentina, Uruguay, and Paraguay. Spain will contribute 11 venues and over 60 matches, making the event one of the largest international showcases in the country's recent history and, also, a unique catalyst for tourism and real estate investment.

Spain as Host of the 2030 World Cup: Key Data

The Royal Spanish Football Federation (RFEF) and the High Council for Sports (CSD) confirmed in July 2024 the 11 official venues proposed to FIFA, along with 45 sub-venues that will serve as training camps and concentration bases for national teams, referees, and fans.

Madrid: Santiago Bernabéu (proposed venue for the final) and Cívitas Metropolitano
Barcelona: Spotify Camp Nou (renovated)
Seville: Estadio La Cartuja
Bilbao: San Mamés
San Sebastián: Anoeta
A Coruña: Riazor
Zaragoza: La Romareda (new construction)
Málaga: La Rosaleda
Las Palmas: Estadio Gran Canaria
Murcia: Nueva Condomina

The Government estimates that the World Cup will contribute around 5,120 million euros to Spain’s GDP and mobilize over 5,500 million euros in associated investment, including infrastructure, hospitality, transport, and tourism promotion.

The "Showcase" Effect: Tourism Before, During, and After

Major sporting events act as tourism accelerators. Germany 2006, South Africa 2010, or Qatar 2022 showed that the true impact is not limited to the weeks of competition: the "showcase" effect extends for several years and, above all, changes the perceived image of the host country.

For Spain, which already closed 2024 with 94 million international tourists (a world record alongside France), the 2030 World Cup represents:

Additional estimated arrivals of between 1.5 and 2.5 million fans during June-July 2030.
An unprecedented window of global media exposure for secondary cities such as A Coruña, Murcia, or Las Palmas.
Acceleration of public investments in airports, AVE high-speed trains, metro, and urban areas near the stadiums.
Growth of long-stay tourism and the "bleisure" (business + leisure) category.

Many people who had never considered visiting Spain will discover the country through television. A significant portion of these viewers will become visitors, and a small but meaningful percentage will end up buying a home, as happened after Barcelona '92 and the Seville Expo.

Real Estate Market: What Will Happen to Prices?

DLA Piper's analysis (February 2025) on the impact of the 2030 World Cup on the real estate sector in Spain, Portugal, and Morocco identifies four beneficial segments:

Hotel and aparthotel: increased demand and average daily rates (ADR) in host cities, with a cumulative effect from 2027.
Premium residential and second homes: revaluation in coastal areas and surroundings near well-connected stadiums (Costa del Sol, Costa Blanca, Balearic Islands, Canary Islands).
Logistics and last mile: new warehouses and distribution centers for event services.
Build-to-rent and co-living: sustained demand during the event and absorbable afterwards by students and international professionals.

Historically, World Cup host cities register revaluations of 8% to 20% in the 5 years prior to the event, according to various studies on Germany 2006, Brazil 2014, and Russia 2018. In Spain, this effect could add to an already upward trend: the INE recorded a +7.3% year-on-year increase in housing prices during 2025.

The Best Areas to Invest with 2030 in Mind

Main host cities

Madrid and Barcelona will continue to lead in volume and solidity, though with high entry barriers and increasing regulation of tourist rentals. Defensive investment is concentrated here.

Coast and archipelagos

Málaga (Costa del Sol), Las Palmas, and Alicante combine hosting or proximity to a host city with Spain's highest structural tourist flow. Marbella, Estepona, Maspalomas, and Torrevieja are classic hubs of foreign demand.

Emerging host cities

A Coruña, Murcia, Zaragoza, and Bilbao offer lower entry prices and greater potential for percentage revaluation, as the World Cup will reposition their international appeal.

Sub-venues

The 45 sub-venues (training camps and operational centers) will generate concentrated demand for professional accommodation for weeks, with attractive yields for investors in build-to-rent and serviced apartments.

Tax Implications for Non-Resident Investors

Buying a property in Spain as a non-resident implies, from the first year, filing Form 210 (IRNR). Three main scenarios:

Empty or personal use property: taxed on imputed income (1.1% or 2% of cadastral value), at 19% (EU/EEA residents) or 24% (rest of the world).
Tourist or long-term rental:quarterly declaration on net income, with deduction of expenses if residing in the EU/EEA.
Future sale: the buyer retains 3% of the price (Form 211) and the seller settles the capital gain at 19%.

Anyone who buys today with a view to the 2030 World Cup will have several fiscal years of imputed income before being able to fully monetize the operation through rental or sale. Planning taxation well from day one is what separates a profitable investment from an unpleasant surprise.

Risks and Cautions

Occasional oversupply of vacation rentals around 2030, especially if regulation relaxes during the event.
Restrictions on new tourist licenses in Madrid, Barcelona, the Balearic Islands, the Canary Islands, and Málaga, which may change before 2030.
Potential localized "bubbles" in neighborhoods near stadiums; it is advisable to compare the price against the area's historical data and not just against the expected peak.
Maintenance, IBI (property tax), and community fees that increase with tourist pressure.

Conclusion: A Decisive Decade

The 2030 World Cup is not just a tournament: it is the central piece of a decade in which Spain will consolidate its position as one of the leading European destinations for living, retiring, and investing. Foreign interest, already at historical highs (14.7% of property sales in 2025 according to the General Council of Notaries), has a new structural reason to continue growing.

For the non-resident investor, the combination of potential revaluation, sustained tourist demand, and a stable tax framework makes the next 4-5 years especially relevant. At SpainTaxForm, we help you comply with Form 210 and all your tax obligations as a non-resident owner, 100% online and at the best price.

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2030 World Cup in Spain: Tourism, Real Estate Investment and Opportunities for Non-Residents