Modelo 210: the definitive IRNR guide for non-residents (2026)

What is Modelo 210?

Modelo 210 is the official self-assessment form for Non-Resident Income Tax (IRNR), governed by Royal Legislative Decree 5/2004. It is filed by individuals and entities that are not tax resident in Spain but receive Spanish-source income.

For property owners, Modelo 210 covers three main situations: imputed property income (empty or own-use property), rental income and capital gains or losses on sale. It is managed by the Spanish Tax Agency (AEAT).

Unlike resident IRPF, the AEAT sends no reminders. The obligation is voluntary, individual and with no joint filing between spouses. Each owner files their own Modelo 210 for their ownership percentage.

Who must file Modelo 210?

All non-residents in Spain who own property, bank accounts with interest, Spanish dividends or any other Spanish-source income must file. For property, the obligation exists even if the flat is empty, used only on holidays or generates no real income.

• Individual non-resident owners (second home, investment, inheritance).
• Co-owners and spouses: each files separately for their share.
• Non-resident heirs: must register the property and file from the date of death.
• Foreign legal entities with property in Spain (24% general rate, no deductions).
• EU/EEA residents, UK (post-Brexit) and rest of world: all must file, with different rates.

Income types and applicable tax rates

IRNR distinguishes imputed income (fictional, from mere ownership without renting), actual rental income and capital gains on transfer. The tax rate depends on the declarant's country of tax residence, proven with a tax residence certificate.

Residents in the EU, Norway, Iceland and Liechtenstein pay 19% and may deduct expenses on rental income. The rest of the world, including the UK since Brexit, pays 24% on gross income with no rental deductions.

• Imputed income: base = cadastral value × 1.1% (revised <10 years) or × 2% (not revised).
• EU/EEA rental: base = income − deductible expenses (IBI, community fees, interest, 3% depreciation, etc.).
• Non-EU rental: base = gross income, no deductions.
• Sale: base = sale price − purchase price − acquisition and transfer costs.

2026 filing deadlines

Deadlines vary by income type. Late filing triggers surcharges of 1% per month (up to 15%) plus interest, and penalties of 50% to 150% if the AEAT detects the omission.

• Imputed income (empty property): 1 January to 31 December of the year following accrual.
• Rental: 1 to 20 January of the following year (annual obligation since Order HAC/56/2024).
• Property sale: 4 months from the date of the public deed of sale.
• 3% withholding refund: together with the capital gains return on sale.

Modelo 210 vs Modelo 211: do not confuse them

Modelo 210 is filed by the non-resident owner or seller to declare their income or gains. Modelo 211 is filed by the Spanish buyer when purchasing from a non-resident seller: they withhold 3% of the sale price and pay it to the AEAT as a prepayment of the seller's IRNR.

If the 3% withheld exceeds the actual tax on the sale, the seller can claim a refund by filing Modelo 210 for capital gains. If it is less, the seller must pay the difference with Modelo 210.

Annual checklist for non-resident property owners

Use this list to avoid missing any property tax obligation in Spain. Remember that IBI (municipal tax) and Modelo 210 (state tax) are independent and mandatory for all owners.

• Keep your IBI receipt: it contains the cadastral value needed for Modelo 210.
• Check whether the cadastral value was revised in the last 10 years (affects 1.1% vs 2%).
• File Modelo 210 for imputed income if the property is not rented.
• File rental Modelo 210 between 1 and 20 January if you received rental income.
• Obtain a tax residence certificate from your country to prove your tax rate.
• Keep payment and filing receipts for at least 4 years (prescription period).
• Regularise previous years before the AEAT requests them (surcharge without penalty).

Imputed income formula (most common case)

Comparison: Modelo 210 vs Modelo 211

Frequently asked questions about Modelo 210

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