Modelo 210 for Non-Residents in Spain: Complete Guide

If you are not tax resident in Spain but own property here or receive certain other Spanish-source income, you may need to file Modelo 210.

Modelo 210 is the main self-assessment form used for Spain’s Impuesto sobre la Renta de no Residentes, commonly abbreviated to IRNR, where the income is obtained without a permanent establishment in Spain.

If you are unsure whether you are actually non-resident for tax purposes, start with our Spanish Tax Residence Guide.

What Is Modelo 210?

Modelo 210 is the Spanish self-assessment form used by non-resident taxpayers for certain income obtained in Spain without operating through a permanent establishment.

It is used for a range of Spanish-source income, including:

• imputed income from Spanish urban property kept for personal use;
• rental income from Spanish property;
• capital gains from selling Spanish property;
• certain employment income;
• some investment income;
• other Spanish-source income not fully settled through withholding; and
• refund claims in appropriate cases.

Who Is a Non-Resident for Spanish Tax Purposes?

A person is not treated as a non-resident merely because they are foreign.

The relevant question is whether you are tax resident in Spain.

Spanish tax residence can arise under domestic rules including:

• spending more than 183 days in Spain during the calendar year;
• having the main base or centre of economic interests in Spain; and
• certain family presumptions.

If two countries both consider you resident, a double-tax treaty may resolve the conflict.

Modelo 210 vs Spanish IRPF

Modelo 210 for a Spanish Holiday Home

One of the most surprising uses of Modelo 210 is for a Spanish property that is not rented out.

If a non-resident individual owns certain Spanish urban property for personal use or keeps it available to themselves, Spanish tax law can attribute an annual amount of imputed property income.

This means you can owe IRNR even though:

• you received no rent;
• the property was empty;
• you used it only for holidays; or
• you never transferred any rental income to another country.

What Is Imputed Property Income?

Spain treats the owner of certain non-rented urban property as receiving a small notional income from having the property available for personal use.

The taxable base is generally calculated by applying either:

• 1.1% of the cadastral value in qualifying cases; or
• 2% in the remaining cases.

The resulting amount is the taxable base, not the final tax bill.

No ordinary expenses are deducted from this imputed-income base.

When Does the 1.1% Rate Apply?

The 1.1% imputation percentage applies where the cadastral value has been revised, modified or determined through a qualifying collective valuation procedure and the relevant valuation entered into force within the period specified by law.

Otherwise, the 2% percentage generally applies.

Because cadastral valuation dates differ between municipalities, check the status of the particular property rather than assuming the lower percentage applies.

Example of Imputed Income

Suppose a non-resident owns a Spanish apartment with a relevant cadastral value of €100,000 and the 1.1% percentage applies.

The imputed income would be:

The applicable non-resident tax rate is then applied to that amount.

What Tax Rate Applies?

The general IRNR rate depends partly on where the taxpayer is resident.

For ordinary income subject to the general rate:

Special rates can apply to particular categories of income.

Example of the Tax on an Own-Use Property

Using the previous €1,100 imputed-income example:

If the taxpayer qualifies for the 19% rate:

If the 24% general rate applies:

This is a simplified example and assumes full-year ownership and personal availability.

What if You Owned the Property for Only Part of the Year?

The imputed income is apportioned according to the number of days during the year for which the relevant conditions applied.

For example, if you purchased a property halfway through the year, you would not normally calculate a full year’s imputed income.

What if the Property Was Rented for Part of the Year?

The year is split between:

• days when rental income was earned; and
• days when the property was available for your own use.

Rental income is taxed under the rental rules, while imputed income can apply to the remaining own-use days.

New Modelo 210 Property Fields From 2027

AEAT has updated Modelo 210 for returns submitted from 1 January 2027.

For property income, the form now includes specific fields for:

• the number of days the property was available to the taxpayer or rented; and
• the taxpayer’s ownership percentage.

This should make part-year and jointly owned property calculations more explicit in the return.

When Is Imputed Property Income Filed?

The rules changed in 2026.

For imputed income relating to 2025, the filing period remains:

For imputed income relating to 2026, the new filing period is:

The payment can generally be domiciled during the applicable shorter direct-debit period.

Modelo 210 for Rental Income

A non-resident who rents out Spanish property can also have to declare the rental income using Modelo 210.

This includes:

• long-term residential rentals;
• holiday rentals;
• seasonal rentals;
• other short-term rentals; and
• other taxable letting arrangements.

Can Non-Residents Deduct Rental Expenses?

This depends on where the landlord is tax resident.

Individuals resident in another EU country, Iceland, Norway or Liechtenstein can generally deduct qualifying expenses directly connected with the Spanish rental income where the legal requirements are met.

Examples can potentially include:

• property-management expenses;
• repairs and maintenance;
• certain insurance costs;
• local taxes;
• community fees;
• interest and financing costs where permitted;
• depreciation; and
• other directly related deductible expenses.

What About UK Residents?

After Brexit, UK residents are no longer treated as EU or qualifying EEA residents for this particular IRNR expense-deduction rule.

AEAT states that the 24% general rate applies instead of the 19% EU/EEA rate, and the special EU/EEA expense deduction under Article 24.6 is no longer available merely because the taxpayer is UK resident.

New Rental-Expense Breakdown From 2027

Modelo 210 returns submitted from 1 January 2027 include a new annex detailing deductible expenses for rented or sublet Spanish property.

If you claim expenses, keep clear supporting documentation showing:

• what the expense was;
• when it was incurred;
• which property it relates to;
• how much relates to the rental period; and
• why it is deductible.

When Is Rental Income Filed?

The rules have changed for 2026 income.

For rental income earned from 2026 onward, the new general annual filing period for an amount payable is:

This applies to grouped annual rental declarations and, from the relevant transition point, to separately declared rental income as well.

Important 2026 Transition Rule for Rentals

The June 2026 reform contains transitional rules.

Rental income from April through September 2026 declared separately continues under the previous quarterly filing schedule.

For separately declared rental income arising in the final quarter of 2026, the new April 2027 deadline applies.

If 2026 rental income is grouped annually, it is filed from:

Can Rental Income Be Grouped?

Yes, where the grouping conditions are satisfied.

AEAT allows qualifying income to be grouped rather than requiring a completely separate return for every individual payment.

For property rentals, the grouping period has been annual for income accrued from 2024 onward.

Modelo 210 When Selling Spanish Property

Non-residents also use Modelo 210 to declare capital gains from selling Spanish real estate.

This is a different calculation from annual rental or imputed income.

The seller generally calculates the gain based on:

• transfer value;
• acquisition value;
• qualifying acquisition costs;
• qualifying disposal costs;
• capital improvements where relevant; and
• other applicable tax rules.

What Is the 3% Withholding on a Property Sale?

When a non-resident sells Spanish real estate, the buyer generally has to withhold 3% of the purchase price.

The buyer pays that amount to AEAT using Modelo 211.

The seller then takes the withholding into account when filing Modelo 210 for the actual capital gain.

Is the 3% Withholding the Final Tax?

No.

It is an advance payment.

If the final tax on the gain is higher than the withholding, the seller pays the difference.

If the final tax is lower, the seller can request a refund through the Modelo 210 process.

When Is Modelo 210 Filed After Selling Property?

For a capital gain from the sale of Spanish real estate, the filing period is generally:

This timetable is different from annual property-income deadlines.

What if You Sell at a Loss?

You can still need to complete the relevant Modelo 210 process.

If 3% was withheld from the purchase price despite there being no taxable gain, the return can be used to request repayment of the excess withholding.

Modelo 210 and Plusvalía Municipal

Modelo 210 does not replace plusvalía municipal.

These are separate taxes.

Can Modelo 210 Apply to Other Spanish Income?

Yes.

Modelo 210 is not merely a property-owner form.

Depending on the circumstances, non-residents can use it for Spanish-source income such as:

• employment income;
• professional income;
• certain dividends;
• interest;
• royalties;
• capital gains; and
• other income not fully dealt with through withholding.

Double-tax treaties can modify Spain’s taxing rights.

Does a Double-Tax Treaty Matter?

Yes.

Spain has tax treaties with many countries.

A treaty can:

• prevent Spain from taxing particular income;
• limit the Spanish tax rate;
• allocate taxing rights between Spain and the country of residence; or
• require evidence of foreign tax residence before treaty relief is applied.

Always identify the taxpayer’s country of residence and check the relevant treaty before assuming the domestic IRNR rate applies unchanged.

Do You Need a Tax Residence Certificate?

You may need an official certificate from your country of tax residence when claiming treaty treatment or a reduced rate.

The certificate should generally come from the competent tax authority.

A passport, utility bill or foreign address does not automatically replace a formal tax residence certificate.

Do You Need a Spanish NIE?

Foreign owners of Spanish property will normally have a NIE.

For Spanish tax purposes, the NIE usually functions as the individual’s NIF.

However, having a NIE does not make you tax resident.

See our NIE vs TIE vs CUE guide.

Can Modelo 210 Be Filed Online?

Yes.

AEAT provides electronic filing of Modelo 210.

Electronic identification can include:

• Certificado Digital;
• Cl@ve;
• DNIe; or
• filing through an authorised representative.

See our Digital Administration in Spain guide.

Can You File Without a Spanish Digital Certificate?

AEAT also provides a pre-declaration route for Modelo 210.

Depending on the payment method and taxpayer circumstances, this can allow a return to be prepared without ordinary authenticated electronic filing.

Non-residents can also appoint a representative or tax adviser to file on their behalf.

Can You Pay From a Foreign Bank Account?

AEAT provides specific payment procedures for non-residents, including certain payment arrangements involving accounts outside Spain.

The exact method available depends on:

• how the return is submitted;
• whether payment is domiciled;
• the type of bank account; and
• the filing route used.

Check the current AEAT payment instructions before filing.

Can a Gestor File Modelo 210?

Yes.

A properly authorised gestor, asesor fiscal or other representative can prepare and submit the return.

This can be useful where:

• there are several co-owners;
• the property was rented for part of the year;
• deductible rental expenses are involved;
• the property was sold;
• treaty relief is being claimed; or
• historic returns are missing.

Do Joint Owners File One Modelo 210?

Each non-resident taxpayer is generally responsible for their own share of the taxable income.

For jointly owned property, the ownership percentage therefore matters.

The revised form introduced in 2026 specifically includes an ownership-percentage field for property income.

Example: Married Couple Owns a Holiday Home 50/50

If two non-resident spouses each own 50% of a Spanish holiday property, the imputed income is normally allocated according to their respective ownership percentages.

Each spouse’s tax position therefore needs to be considered.

What if You Rent Through Airbnb or Another Platform?

Using a booking platform does not remove the Spanish tax obligation.

The landlord must still determine the taxable Spanish rental income and file the appropriate return.

Platform reporting and automatic information exchange can also provide tax authorities with data about short-term rental activity.

What if the Property Is Empty?

An empty property can still generate imputed property income for a non-resident owner if it is available for personal use.

“No rental income” does not necessarily mean “no Modelo 210.”

What if the Property Is Under Construction?

AEAT states that imputed income does not arise in certain cases where the property is under construction or cannot be used for urban-planning reasons.

The exact factual circumstances matter.

Does Modelo 210 Replace IBI?

No.

IBI and Modelo 210 are separate.

Does Modelo 210 Replace Wealth Tax?

No.

Depending on the value and nature of assets in Spain, a non-resident can separately need to consider Spanish Wealth Tax.

The thresholds, exemptions and rules are different from Modelo 210.

What if You Become Spanish Tax Resident?

Your tax regime can change substantially.

Instead of being taxed only on specified Spanish-source income under IRNR, a Spanish tax resident is generally subject to IRPF on worldwide income.

Do not continue filing Modelo 210 mechanically if your residence status has changed.

What if You Become Non-Resident During a Year?

Spanish tax residence for individuals generally operates on a calendar-year basis rather than through an ordinary split-year system.

You therefore need to determine your status for the whole relevant tax year under Spanish law and any applicable treaty.

Common Modelo 210 Mistakes

“I do not rent my Spanish property, so I owe no Spanish tax.”

Incorrect. Imputed property income can apply to own-use urban property.

“I pay IBI, so Modelo 210 is already covered.”

No. They are separate taxes.

“I have a NIE, therefore I am Spanish tax resident.”

No. Tax residence is determined separately.

“Every non-resident pays 24%.”

No. Qualifying EU, Icelandic, Norwegian and Liechtenstein residents generally benefit from the 19% general rate.

“UK residents still get the EU expense deductions.”

Not under the current post-Brexit IRNR rules merely by virtue of UK residence.

“The 3% withheld when selling property is the final tax.”

No. It is an advance payment against the seller’s actual liability.

“Rental Modelo 210 is still always quarterly.”

No. The filing timetable has changed, including annual grouping and a new April deadline for 2026 income.

“The holiday home tax is based on market value.”

Generally not. Imputed income normally starts from the relevant cadastral value.

“Joint owners can simply file one return for the property.”

Each taxpayer’s ownership and tax liability must be considered.

Modelo 210 Checklist for Non-Resident Property Owners

Modelo 210: The Short Version

Modelo 210 is the main Spanish tax return used by non-residents for income obtained in Spain without a permanent establishment.

For foreign property owners, the three most common situations are:

• imputed income on a property kept for personal use;
• rental income; and
• capital gains when the property is sold.

Non-residents can therefore owe Spanish tax on a holiday home even if it produces no rent.

The general rate is currently 19% for qualifying residents of the EU, Iceland, Norway and Liechtenstein and 24% for most other taxpayers.

The Modelo 210 timetable changed in 2026. For 2026 imputed property income, the filing period will run from 1 April to 31 December 2027. For rental income from 2026 under the new regime, the principal annual filing period is the first 20 calendar days of April of the following year.

Where to Go Next

• Spanish Tax Residence Guide
• How to Update Your Tax Address and Details
• NIE vs TIE vs CUE in Spain
• Digital Administration in Spain