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Do you own a property in Spain but live abroad? Or have you recently sold a Spanish asset? As a non-resident, Spain’s tax authority (AEAT) requires you to file Modelo 210 — the Impuesto sobre la Renta de No Residentes (IRNR) return — to declare and pay tax on income generated in Spain. This guide covers everything you need to know: who must file, applicable tax rates, calculation examples, quarterly deadlines, and how to do it correctly.
🏭 Official AEAT Resource
File Modelo 210 via the AEAT Electronic Headquarters
The Non-Resident Income Tax return (IRNR without permanent establishment) is filed electronically through the Spanish Tax Agency portal. A digital certificate, Cl@ve PIN, or authorised fiscal representative is required.
Go to Modelo 210 on AEAT →Who Must File Modelo 210 in Spain?
If you spend fewer than 183 days a year in Spain, you are a tax non-resident. However, you are still liable for IRNR if you obtain income from Spanish sources. The most common situations are:
- Holiday home or vacant property: Even if you never rent it out, Spain taxes you on imputed (deemed) rental income based on the cadastral value.
- Rental income: Any income from letting your Spanish property — short-term (Airbnb, Vrbo) or long-term — must be declared quarterly.
- Capital gains: Profits from selling Spanish real estate, shares in Spanish companies, or other Spanish assets.
- Investment income: Dividends, interest, and royalties paid by Spanish entities to non-residents.
- Professional fees: Remuneration for services performed in Spain, even if invoiced from abroad.
Important — Beckham Law exception: If you have applied for the Special Expatriate Tax Regime (Art. 93 LIRPF, commonly known as the Beckham Law), you are taxed as a resident at a flat rate and file Modelo 151, not Modelo 210. Check your Beckham Law eligibility here →
Tax Rates: How Much Will You Pay?
The tax rate depends on your country of residence and the type of income. EU/EEA residents benefit from a lower rate and the right to deduct expenses; non-EU residents (including UK residents post-Brexit) pay a higher flat rate on gross income.
| Category | EU, Iceland & Norway Residents | Rest of the World (UK, USA, etc.) |
| General Tax Rate | 19% | 24% |
| Deductible Expenses | Yes (IBI, community fees, mortgage interest, repairs, agency fees, insurance…) | No — taxed on gross income, no deductions allowed |
| Personal Use Imputed Income | 1.1% or 2% of Cadastral Value × 19% | 1.1% or 2% of Cadastral Value × 24% |
| Capital Gains Rate | 19% | 24% |
The 1.1% rate applies if the cadastral value was revised after 1 January 1994. The 2% rate applies to older valuations. Check your IBI bill or ask your town hall to confirm which rate applies to your property.
How to Calculate Your Modelo 210 Tax Bill
The calculation method varies by income type. Here are the three most common scenarios with worked examples:
Scenario 1: Holiday Home or Vacant Property (Imputed Income)
If you own a Spanish property for personal use only, AEAT assigns a deemed income based on the valor catastral (cadastral value) shown on your IBI bill:
- Imputed income = Cadastral value × 1.1% (or 2% for older valuations)
- Tax payable = Imputed income × 19% (EU/EEA) or 24% (non-EU)
Example — UK resident, apartment in Valencia:
Cadastral value: €140,000 (revised after 1994, so 1.1% applies)
Imputed income: €140,000 × 1.1% = €1,540
Tax payable: €1,540 × 24% = €369.60 per year
Scenario 2: Rental Property
Rental income is declared quarterly. EU/EEA residents can deduct directly related expenses; non-EU residents pay tax on gross rent.
Example — German resident, apartment in Barcelona:
Quarterly gross rent: €3,600
Deductible expenses (IBI, community, repairs): €900
Net taxable income: €3,600 − €900 = €2,700
Tax payable: €2,700 × 19% = €513 per quarter (€2,052 per year)
Example — US resident, same apartment:
Quarterly gross rent: €3,600 (no deductions allowed)
Tax payable: €3,600 × 24% = €864 per quarter (€3,456 per year)
Scenario 3: Capital Gains on Property Sale
When you sell a Spanish property as a non-resident, the buyer is legally required to withhold 3% of the sale price and pay it to AEAT on your behalf (via Modelo 211). You then file Modelo 210 within 3 months of the sale to pay any remaining tax — or claim a refund if the 3% withholding exceeded the actual capital gains tax due.
Example — UK resident selling an apartment:
Sale price: €280,000 | Purchase price (adjusted): €200,000
Capital gain: €80,000
Tax payable: €80,000 × 24% = €19,200
3% withholding already paid: €280,000 × 3% = €8,400
Remaining tax due: €19,200 − €8,400 = €10,800 to pay within 3 months
Filing Deadlines: Complete Modelo 210 Calendar 2025–2026
Missing an AEAT deadline triggers automatic surcharges ranging from 5% (up to 3 months late) to 20% (over 12 months late), plus late-payment interest. Use this table to stay on track:
| Income Type | Period Covered | Filing Deadline |
|---|---|---|
| Rental income — Q1 | January–March 2026 | 1–20 April 2026 |
| Rental income — Q2 | April–June 2026 | 1–20 July 2026 |
| Rental income — Q3 | July–September 2026 | 1–20 October 2026 |
| Rental income — Q4 | October–December 2026 | 1–20 January 2027 |
| Imputed income (personal use property) | Full year 2025 | 1–31 December 2026 |
| Capital gains on property sale | Within 3 months of completion | 3 months from sale date |
| Dividends / interest from Spain | Per payment date | Within 30 days of accrual |
Tip: Set a calendar reminder for Q1 (April 20) and December 31 — these are the two deadlines that catch most non-residents off guard.
How to File Modelo 210: Step by Step
Filing Modelo 210 online requires a Spanish digital certificate or Cl@ve PIN. Non-residents without these must appoint a fiscal representative based in Spain (legally required for some non-EU residents). Here is the process:
- Obtain your NIE (Número de Identificación de Extranjero). This is mandatory to file any Spanish tax return. If you do not have one, contact the Spanish consulate in your country or visit a Comisaría de Policía in Spain.
- Gather your documents: IBI bill (shows cadastral value and reference), property deed, NIE, passport, and proof of any deductible expenses (invoices for repairs, IBI receipts, community fee statements).
- Access the AEAT portal at sede.agenciatributaria.gob.es and open Modelo 210. Select the correct clave de devengo (accrual key): 01 for rents, 02 for capital gains, 03 for imputed income from urban property.
- Calculate the tax base: Enter gross or net income (if deductions apply), select the correct tax rate (19% or 24%), and the system calculates the tax due automatically.
- Pay or request a refund: Pay via bank transfer, AEAT payment gateway, or direct debit. If the 3% withholding on a property sale exceeded your actual tax liability, file a refund claim (devolución) in the same Modelo 210.
- Save your justificante: AEAT issues a digital confirmation number. Keep it for at least 4 years — the statute of limitations for AEAT tax inspections.
Modelo 210 vs Modelo 100 vs Modelo 151: Which Form Do You Need?
Choosing the wrong tax form is a common mistake. Here is a clear comparison:
| Modelo 210 | Modelo 100 | Modelo 151 | |
|---|---|---|---|
| Who files it | Non-residents with Spanish-source income | Spanish tax residents (general regime) | Beckham Law (Art. 93 LIRPF) taxpayers |
| Tax basis | Each Spanish-source income separately | Worldwide income | Spanish-source income only |
| Rate | 19% (EU) / 24% (non-EU) | Progressive 19–47% | Flat 24% up to €600k |
| Deadline | Quarterly or annual (by income type) | April–June each year | June each year |
| Typical filer | Foreign property owners, investors | Standard Spanish residents | Expats who applied for Beckham Law |
If you have recently relocated to Spain for work and meet the Beckham Law requirements, you could pay a flat 24% on Spanish income instead of progressive rates up to 47% — and be exempt from tax on most foreign income. Check your eligibility in 2 minutes →
Why Partner With DPLL for Your Modelo 210?
Navigating the Spanish tax system from abroad is challenging, especially when deadlines differ by income type, rates depend on your country of residence, and deduction rules change frequently. We act as your local expert to ensure everything is handled correctly and on time.
- ✅ Fiscal Representation: We act as your official registered representative with the Spanish Tax Authority — required by law for many non-EU residents.
- ✅ Maximising Deductions: For EU/EEA residents, we identify every allowable expense to legally minimise your tax bill — IBI, community fees, mortgage interest, repair costs, and more.
- ✅ Accurate Cadastral Valuations: We review your IBI receipts to confirm whether the 1.1% or 2% imputed income rate applies — a difference that can mean hundreds of euros.
- ✅ Capital Gains Refund Claims: If the 3% withholding on your property sale exceeded your actual tax liability, we handle the devolución claim to recover the overpayment.
- ✅ Deadline Management: We track your quarterly and annual filing dates, so you never incur late surcharges.
Frequently Asked Questions
What if my property is co-owned by two people?
Each co-owner is a separate taxpayer. You must file two separate Modelo 210 forms, each reflecting that person’s ownership percentage. DPLL can prepare both filings simultaneously.
Do I have to pay tax even if my Spanish property sits empty all year?
Yes. Under Spanish law, owning a property for personal use is treated as a deemed benefit, and AEAT levies an annual imputed income tax — even if no one has stayed there. The tax is low (see Scenario 1 above), but failure to file attracts surcharges and potential penalties.
How does Brexit affect UK property owners in Spain?
Since Brexit, UK residents are classified as non-EU residents. This means the tax rate rose from 19% to 24%, and the right to deduct expenses (IBI, maintenance, mortgage interest) was lost. UK owners now pay tax on gross rental income — significantly increasing the effective tax burden.
Can I file Modelo 210 myself, or do I need a tax advisor?
You can file it yourself if you hold a Spanish digital certificate or Cl@ve PIN. However, non-EU residents without a Spanish digital identity must appoint a fiscal representative by law. Even if filing is technically possible on your own, mistakes in selecting the accrual key, applying deductions, or calculating imputed income are common and can trigger AEAT inspections. Most non-residents find it cost-effective to use a specialist.
What happens if I miss a Modelo 210 deadline?
AEAT applies automatic surcharges: 5% if you file within 3 months, 10% within 6 months, 15% within 12 months, and 20% plus interest if over 12 months late. If AEAT discovers the omission before you file voluntarily, you may also face formal penalties up to 150% of the tax due.
Does my Spanish property need an NIE to be sold?
Yes. Both buyer and seller must have an NIE (or company NIF) to complete a Spanish property sale before a notary. The 3% withholding on the sale price is paid using the seller’s NIE. Obtaining an NIE can take weeks; we recommend starting the process early if you are planning a sale.
Is there a double taxation treaty I can benefit from?
Spain has double taxation treaties (DTTs) with over 100 countries, including the UK, Germany, the Netherlands, France, and the USA. If you have already paid tax in your country of residence on income also subject to Modelo 210, you may be able to credit the Spanish tax paid against your domestic liability — or vice versa. A tax specialist can analyse your specific situation under the applicable treaty.
Need help with your Spanish taxes?
Do not risk unnecessary fines or overpaying. Our team of non-resident tax specialists at DPLL Tax & Legal is ready to assist you — from a one-off Modelo 210 filing to full annual tax compliance as your fiscal representative in Spain.
