What is Modelo 210?
The definitive guide to Non-Resident Income Tax (IRNR) in Spain — updated 2026
What is Modelo 210?
Modelo 210 is the Non-Resident Income Tax (IRNR) return, the tax that must be paid in Spain by all individuals or legal entities who are not tax resident in Spain but receive income from Spanish territory.
For property owners, Modelo 210 covers three main situations: imputed property income (if the property is empty or for personal use), property rental income (if the property is rented out), and capital gains or losses (if the property is sold).
The legal basis is the IRNR Law (Royal Legislative Decree 5/2004), and it is managed by the Spanish Tax Agency (AEAT). No reminders are sent: the taxpayer must file and pay voluntarily.
Who is required to file Modelo 210?
| Situation | Obligation | Frequency |
|---|---|---|
| Empty property / personal use | Imputed income | Annual |
| Rented property | Rental income | Annual* |
| Property sale | Capital gains | Per sale |
| 3% withholding refund | Excess over tax | Per sale |
*Since 2024, rental declaration is annual (Order HAC/56/2024)
Who is legally required to file Modelo 210?
The IRNR Law (Royal Legislative Decree 5/2004) requires Modelo 210 to be filed by all non-resident individuals and entities that obtain any type of Spanish-source income. The obligation is individual, voluntary and without prior notice — the AEAT does not send reminder letters.
Non-resident individuals
Any person who is not a Spanish tax resident (less than 183 days/year, no centre of economic interest in Spain) and who owns a property in Spanish territory.
Legal entities and corporations
Foreign companies, foundations and trusts that own property, accounts or rights in Spain. They are taxed at 24% with no access to the reduced 19% rate.
Non-resident heirs
When a non-resident inherits a property in Spain, they must register it and start filing the annual Modelo 210 from the date of death of the deceased.
Co-owners and joint estates
Each co-owner files their own Modelo 210 for the percentage of ownership that corresponds to them. There is no joint declaration as there is in resident IRPF.
Owner spouses
Under community-property regimes or jointly acquired assets, each spouse must file their own Modelo 210 for 50% (or the corresponding percentage) of the property.
Foreign pensioners with a Spanish home
Even if the pension is paid in the country of residence, owning a property in Spain (second home, inherited house) triggers the obligation to file Modelo 210 every year.
When are you a non-resident for Spanish tax purposes?
You are considered a non-resident if you do NOT meet any of these three criteria: (1) spending more than 183 days per year in Spain; (2) having your main centre of economic activity or interests in Spain; (3) your non-separated spouse and minor children habitually living in Spain.
Double Tax Treaties (DTTs) signed by Spain with more than 90 countries can modify this rule. In case of dual residence, the "permanent home", "centre of vital interests" and ultimately "nationality" tie-breaker rules apply. It is essential to obtain the Certificate of Tax Residence from your country of residence to prove it to the AEAT.
Tax rates by country of residence
EU residents + Norway + Iceland + Liechtenstein
Reduced rate applicable to European Economic Area residents
Rest of the world (including UK)
General rate for countries outside the EU/EEA
UK citizens: since January 1, 2021 (Brexit), the tax rate increased from 19% to 24%.
How to calculate Modelo 210 step by step
The Modelo 210 calculation depends on the type of income being declared. Below we detail the four most common situations with a formula and a real numerical example for 2026.
1. Imputed income (empty property or personal use)
Ejemplo: Property in Alicante with cadastral value of €120,000, revised in 2020. Owner resident in Germany (EU).
→ Base: 120,000 × 1.1% = €1,320 · Tax: 1,320 × 19% = €250.80 per year
2. Rental income
Ejemplo: Annual rent €12,000. Deductible expenses €3,500. Owner resident in France (EU).
→ Base: 12,000 − 3,500 = €8,500 · Tax: 8,500 × 19% = €1,615 per year
3. Capital gain on sale
Ejemplo: Property bought in 2010 for €180,000 (with costs: €195,000) and sold in 2026 for €280,000 (net of costs: €270,000).
→ Gain: 270,000 − 195,000 = €75,000 · Tax: 75,000 × 19% = €14,250
4. Refund of the 3% withheld by the buyer (Modelo 211)
Ejemplo: 3% withheld on €270,000 = €8,100. Actual Modelo 210 liability = €14,250.
→ To pay: 14,250 − 8,100 = €6,150 (in this case there is no refund because the gain exceeds the withholding)
How to file Modelo 210 in 5 steps
- 1
Identify the type of income
Determine whether you are declaring imputed income (empty property), rental income, capital gain on a sale, or refund of the 3% withholding.
- 2
Gather the documents
NIE, tax residency certificate, latest IBI receipt (cadastral value), deed, rental contracts and expense receipts.
- 3
Calculate the tax base
Apply the formula corresponding to the type of income and the tax rate (19% EU/EEA or 24% rest of the world).
- 4
Fill in the form
Complete the official Modelo 210 with personal data, property details, payer details (if applicable) and the calculated base and tax.
- 5
File and pay
File online with the AEAT and direct-debit the payment from a valid Spanish bank account or pay by NRC. Keep the PDF receipt.
Filing deadlines
Imputed income / Empty property
January 1 – December 31 of the following year
Rental
January 1 – 20 of the following year (since 2024)
Sale
4 months from the deed date
What happens if you don't file Modelo 210
Failing to file Modelo 210 triggers serious financial, administrative and patrimonial consequences. The AEAT can act on its own initiative for 4 years after the filing deadline of each fiscal year. It is important to distinguish between voluntary regularization (mild surcharges) and AEAT enforcement action (much more severe penalties).
Surcharges for voluntary late filing (without prior notice)
| Delay | Surcharge | Notes |
|---|---|---|
| Up to 1 month | 1% | No late-payment interest |
| 2 months | 2% | No late-payment interest |
| 3 months | 3% | No late-payment interest |
| 4 months | 4% | No late-payment interest |
| 5 months | 5% | No late-payment interest |
| 6 months | 6% | No late-payment interest |
| 7–11 months | 7% – 11% | +1% per additional month |
| More than 12 months | 15% | + late-payment interest from month 13 |
Penalties if the AEAT detects you first (no prior regularization)
- Penalty of 50% of the unpaid tax (minor infraction).
- Penalty of 50% to 100% if there is data concealment (serious infraction).
- Penalty of 100% to 150% in cases of fraudulent means (very serious infraction).
- Late-payment interest calculated from the original due date (currently ~4.0625% per year).
- Loss of any prompt-payment reductions if not paid within the voluntary deadline.
- Inclusion in the AEAT debtors registry and possible public listing.
Practical consequences on your estate
- Blocked sale of the property: the notary requires proof of being up to date with Modelo 210 to execute the new deed.
- Seizure of Spanish bank accounts and, in some cases, embargo of the property itself.
- Problems in inheritance: heirs cannot register the inheritance without first regularizing the deceased's pending Modelo 210 filings.
- Inability to obtain the Certificate of Being Up to Date with Tax Obligations (required for certain transactions).
- If you sell the property with pending debts, the buyer will withhold an additional 3% to settle them.
- Retroactive claim of the last 4 non-prescribed years (can amount to several thousand euros).
Documents required to file Modelo 210
The required documentation varies according to the type of income declared. These are the basic documents you will need in most cases:
NIE or Spanish NIF
Foreigner Identification Number, essential for any tax procedure in Spain. Requested at the Spanish consulate or through a representative.
Tax Residency Certificate
Issued by the tax authority of your country of residence. Proves that the Double Tax Treaty applies and that you qualify for the reduced 19% rate (if EU/EEA).
Latest IBI receipt
Contains the cadastral value of the property, the cadastral reference (20 digits) and revision information, which are needed to calculate the imputed income.
Public deed of the property
To prove ownership, the percentage of ownership, the date and the acquisition value (essential for calculating capital gains on a sale).
Rental contracts
If declaring rental income, you must provide the contract and proof of monthly income received during the year.
Proof of deductible expenses
Only for EU/EEA residents: invoices for IBI, community fees, utilities, repairs, mortgage interest, insurance, agency and the 3% amortisation on construction value.
Spanish bank account (IBAN)
To direct-debit the payment or receive the refund. Must belong to an AEAT-collaborating bank.
Differences between Modelo 210, 211 and 213
It is common to confuse Modelo 210 with other IRNR forms. This table clarifies what each one declares, who files it and when:
| Form | Purpose | Who files it | Deadline |
|---|---|---|---|
| Modelo 210 | Declare income obtained in Spain by non-residents (rental, imputed, sale) | The non-resident themselves (or their representative) | Annually or per transaction |
| Modelo 211 | Withholding of 3% of the purchase price of a property bought from a non-resident | The buyer (resident or not) | 1 month from the deed date |
| Modelo 213 | Special levy on real estate held by non-resident entities (3% per year of cadastral value) | Non-resident entities based in tax havens | January of the following year |
Our Services
Choose the service you need based on your tax situation
Imputed Income
For empty or unrented properties in Spain
From
1 owner • 30€/owner
Rental Income
For owners who earn income from renting their property. Annual filing from January 1-20
From
1 owner • 130€ (2) • 150€ (3+)
Capital Gains
For the sale of property or assets in Spain
Fixed price
1 owner • 250€ (2+ owners)
3% Withholding Refund
Recover the 3% withholding after selling your property
Fixed price
1 owner • 250€ (2+ owners)
Frequently asked questions about Modelo 210
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