Modelo 210
Modelo 210 is the tax form that non residents use to declare income earned from Spanish sources to the Agencia Tributaria. If you are not a Spanish tax resident but you own property in Spain, rent it out, sell it, receive dividends from a Spanish company, or earn any other income originating in Spain, Modelo 210 is the form you file. It is the practical counterpart to the IRNR (Impuesto sobre la Renta de no Residentes), which is the underlying tax.
What you declare on Modelo 210
Modelo 210 covers several distinct income types, and each one has its own filing rules:
Rental income from Spanish property. Filed annually if you rent to individuals. The deadline is typically 31 December of the year following the tax year. EU and EEA residents can deduct related expenses and pay 19% on the net amount. Non EU residents pay 24% on the gross amount without deductions.
Imputed income from owning property in Spain without renting it out. Spain assumes a notional income of 1.1% or 2% of the cadastral value. Filed annually by 31 December of the following year. The rate is 19% for EU residents or 24% for non EU residents.
Capital gains from selling Spanish property. Filed within three months of the notarial deed (escritura). The rate is 19% regardless of your country of residence. The buyer will have already retained 3% via Modelo 211, so this filing settles the difference.
Dividends, interest, and royalties from Spanish sources. Filing deadlines depend on whether withholding was applied at source.
Employment income for work performed in Spain by a non resident.
How to file
You file Modelo 210 online through the Agencia Tributaria sede electrónica at sede.agenciatributaria.gob.es. Access requires a Certificado Digital, Cláve, or a non resident electronic certificate. If you do not have digital access, you can appoint a fiscal representative or gestor in Spain to file on your behalf.
Each income type is filed as a separate Modelo 210 submission. If you have both rental income and imputed income from the same property, you file two separate forms. If you own two properties, each generates its own filing. This is different from IRPF, where everything goes on a single annual return.
Deadlines
The deadlines vary by income type. Rental income and imputed income are filed annually, typically by 31 December of the year following the tax year. Capital gains from property sales must be filed within three months of the transaction. Quarterly deadlines apply for certain recurring income types. There is no single universal deadline like the April to June IRPF window.
Claiming a refund
If the 3% retention paid by the buyer via Modelo 211 exceeds your actual capital gains tax, you can request a refund through Modelo 210. The Agencia Tributaria processes refunds for non residents, but the timeline can be slow, sometimes taking six months or longer. Filing accurately and promptly improves processing time.
EU and EEA residents who were taxed on gross rental income under the old rules may also be entitled to refunds for prior years by demonstrating that deductible expenses existed. The European Court of Justice has ruled that denying expense deductions to EU non residents violates the free movement of capital.
Common mistakes
The most frequent error is not filing at all. Many property owners who do not rent out their Spanish home are unaware that Spain still applies imputed income on the property. The second common mistake is filing late after a property sale, which triggers late payment surcharges. The third is EU residents failing to deduct expenses on rental income, paying more tax than they owe.
