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.

Do I have to pay both IBI and Modelo 210?

Yes. They are two different taxes paid to two different administrations. IBI is the municipal property tax, Modelo 210 is the national non-resident income tax. Owning Spanish property as a non-resident always triggers both.

Is IBI the same as the non-resident tax?

No. IBI is a local tax collected by the town hall for mere ownership. The non-resident tax (IRNR / Modelo 210) is collected by the national AEAT and taxes the income generated by that ownership.

Can I deduct my IBI from my Modelo 210?

Only on the rental modality and only if you are an EU/EEA resident. On the imputed income modality, IBI is not deductible.

Who pays IBI if the property is sold during the year?

The legal taxpayer is the owner registered on 1 January. In practice, buyers and sellers usually prorate it at the notary, but the town hall claims it from the 1-January owner.

Which tax has the higher penalties for late filing?

Modelo 210 has lower late-filing surcharges (1% per month up to 15%) versus IBI (5% / 10% / 20% depending on delay). But unpaid IBI can lead to an embargo on the property itself.

Are there other Spanish property taxes I should know about?

Yes: ITP / AJD on purchase, Plusvalía Municipal on sale, and Wealth Tax (Impuesto sobre el Patrimonio) for properties above the regional threshold.

Modelo 210 vs IBI: The Two Spanish Property Taxes Every Non-Resident Pays

If you own property in Spain as a non-resident, you face two completely separate property taxes: the Modelo 210 (the national Non-Resident Income Tax — IRNR — collected by AEAT) and the IBI (the municipal property tax collected by your town hall). They are NOT alternatives. You pay both, to two different administrations, on different schedules. This guide breaks down the differences side by side and shows how a single number — the valor catastral — links them.

Quick answer

IBI is the local council tax you pay to the town hall (ayuntamiento) every year for simply owning the property. Modelo 210 is the national income tax you file with AEAT on the income that property generates — either imputed (when not rented) or actual rental income. Owning a Spanish home as a non-resident always triggers both.

Side by side

Concept	IBI	Modelo 210 (IRNR)
Type of tax	Local property tax	National income tax
Administration	Town hall (ayuntamiento)	AEAT (national tax agency)
Legal basis	RDL 2/2004 Local Tax Law	Royal Legislative Decree 5/2004 (IRNR Law)
What is taxed	Mere ownership of the property	Income generated by the property (real or imputed)
Tax base	Valor catastral	Valor catastral (imputed) or rental income (rental)
Typical rate	0.4% – 1.10% (urban)	19% EU/EEA · 24% non-EU
Frequency	Once a year	Once a year (imputed) / Quarterly (rental)
Trigger date	Owner on 1 January	Ownership during the tax period
Deadline	Set by each ayuntamiento (Aug–Nov typical)	Imputed: full following year · Rental: Jan 1–20 of following year
Where to pay	Town hall, SUMA, ORGT, bank, direct debit	AEAT (collaborating bank, direct debit or online)
Penalty for late payment	5% / 10% / 20% surcharge + interest	1% per month up to 15% + interest
Can you deduct it?	Not deductible from IBI itself	IBI IS deductible on the rental modality of Modelo 210 (EU/EEA)

IBI in one paragraph

The Impuesto sobre Bienes Inmuebles (IBI) is the Spanish equivalent of a council tax. It is paid every year to the town hall where the property is located. The base is the valor catastral (the administrative value the Cadastre assigns to your property) and the rate is set by each ayuntamiento within a legal range. Whoever owns the property on 1 January is liable for the full year. There is no exemption for non-residents.

Modelo 210 in one paragraph

Modelo 210 is the tax return non-residents file with the AEAT to declare income obtained in Spain. For a second home that is not rented, you declare imputed income (1.1% or 2% of the cadastral value × your tax rate). If the property is rented out, you declare the actual rental income, less deductible expenses for EU/EEA residents. The non-resident rate is 19% for EU/EEA residents and 24% for residents of all other countries.

The link between them: valor catastral

IBI and Modelo 210 are different taxes, but they share a critical input — the cadastral value (valor catastral). The same euro figure on your IBI receipt is what you plug into the Modelo 210 imputed income calculation. If the cadastral value has been revised in the last 10 years, both the IBI and the Modelo 210 imputation rate are affected (1.1% instead of 2%).

Which one applies to you?

I just own a second home (not rented)

You pay IBI to the town hall every year AND file Modelo 210 once a year on imputed income.

I rent out the property

You pay IBI annually AND file Modelo 210 every quarter on the actual rental income (you can deduct IBI as an expense if you are an EU/EEA resident).

I am selling the property

The buyer withholds 3% of the price and files Modelo 211. You then file Modelo 210 to declare the capital gain. IBI is still owed by whoever was the owner on 1 January.

Common mistakes

Believing that paying IBI exempts you from filing Modelo 210. It does not — they are independent obligations.
Filing Modelo 210 imputed income and assuming the AEAT will tell the ayuntamiento. The two administrations do not share collections.
Selling on 2 January and refusing to pay the IBI — the seller (owner on 1 January) is the legal taxpayer.
Using the cadastral reference (a 20-character code) instead of the cadastral value (a euro amount) on Modelo 210.
Deducting IBI from the imputed income modality. IBI is only deductible on the rental modality.

Frequently asked questions

Let us handle your Modelo 210

IBI is handled by your town hall. Your Modelo 210 — imputed, rental or capital gains — is filed with AEAT. SpainTaxForm prepares and files it for you in under 10 minutes.

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