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.

Is this calculator free?

Yes. You can estimate imputed income, rental tax and capital gains for free with no registration required.

Does the result replace filing Modelo 210?

No. The result is an estimate. You still must file Modelo 210 with AEAT. SpainTaxForm prepares and submits the official return for you from €30.

Which rate should I use — 19% or 24%?

Use 19% if you are tax-resident in the EU/EEA (including Norway, Iceland and Liechtenstein). Use 24% for the UK and the rest of the world. Capital gains on sales use 19% for all non-residents.

Where do I find the cadastral value?

On your IBI receipt (valor catastral), on the Cadastre website, or on your property deed note. Do not confuse it with the cadastral reference code.

Can I deduct expenses on rental income?

Only if you are an EU/EEA resident. Then IBI, community fees, mortgage interest, repairs and similar costs are deductible. Non-EU residents tax gross rental income.

Modelo 210 Calculator

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EU/EEA (19%)

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Cadastral value revised?

Yes (1.1%)

This calculation is indicative. The final result may vary depending on your particular situation.

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Modelo 210 Calculator

Select declaration type

Country of residence

Calculator FAQ

Is this calculator free?

Does the result replace filing Modelo 210?

Which rate should I use — 19% or 24%?

Where do I find the cadastral value?

Can I deduct expenses on rental income?

Want us to file your return?

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