Modelo 210: 2026 deadlines, rates and how to file online

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 (and what changes in 2027)

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.

⚠️ New: Order HAC/623/2026 of 12 June changes the deadlines starting with income accrued in 2026 (filed in 2027). The current deadlines for 2025 income remain unchanged.

• 2025 imputed income (empty property): 1 January to 31 December 2026.
• 2025 rental income: 1 to 20 January 2026 (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.
• From 2026 income onwards (filed in 2027): rental 1–20 April and imputed income 1 April to 31 December (Order HAC/623/2026).

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.

How to file Modelo 210 step by step

Filing is done online through the AEAT electronic office. You must identify yourself with a digital certificate, Cl@ve or, if you have neither, appoint an authorised representative: we prepare and file the return for you, with nothing to install and no need to travel to Spain.

The whole process usually takes less than 15 minutes of your time: you gather four documents, review the calculation and approve the payment. Each owner gets their own return with their NIE/NIF and ownership share, plus an AEAT-stamped filing receipt.

• 1. Gather your documents: NIE or NIF, latest IBI receipt (cadastral value and cadastral reference), title deed or land registry extract and, for rentals, income and expense evidence.
• 2. Identify the income type: imputed (empty or own-use property), rental income or capital gain (sale).
• 3. Work out the taxable base and apply the rate: 19% if you live in the EU, Norway, Iceland or Liechtenstein; 24% otherwise.
• 4. Split by ownership: one return per owner and per property, following the percentage in the deed.
• 5. Choose the payment method: direct debit or NRC from a Spanish collaborating bank, or a transfer from abroad if you have no Spanish account.
• 6. File within the deadline and keep the filing receipt and the form with the AEAT CSV code for at least 4 years.

Modelo 210 at the AEAT: key boxes and common mistakes

The AEAT electronic office publishes form 210 under "Modelo 210. IRNR. Non-residents without permanent establishment". The form is completed box by box and allows no joint filing: if a property has two owners, the AEAT expects two separate self-assessments, each for its ownership share.

Most problems we find when reviewing returns already filed concentrate in four boxes: income type, ownership percentage, country-of-residence code and payment method. A mistake in any of them triggers an AEAT notice months later, with surcharges and late-payment interest.

• "Income type" box: 02 for imputed income on urban property, 01 for rental income and 28 for capital gains on sale.
• "Ownership %" box: must match the deed exactly; two spouses at 50% each declare 50% of the base, not the whole amount.
• Country-of-residence code: determines the 19% (EU/EEA) or 24% rate. The UK is 24% since Brexit.
• Payment method: 2 (charge to account with an NRC from a collaborating bank) or 3 (direct debit, only within the direct-debit window).
• Cadastral reference: the 20 characters from your IBI receipt or the Cadastre website; without it the AEAT cannot identify the property.
• Filing receipt: keep the PDF with the AEAT CSV code — it is the only valid proof of filing if you are audited.

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 on time: 2025 income, 1–20 January 2026; 2026 income, 1–20 April 2027 (Order HAC/623/2026).
• 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).