Modelo 210 is the Spanish tax form used by non-residents to declare income obtained in Spain. It applies to individuals who are not tax residents in Spain but earn Spanish-source income, including income related to property ownership, rentals, or capital gains. These obligations form part of the wider non-resident tax framework in Spain.
Completing Spanish tax paperwork related to non-resident income tax (Modelo 210). Photo: Freepik
For many people, Modelo 210 only becomes relevant after buying property, when ownership itself creates ongoing tax obligations — even if the property is not rented out and generates no actual income.
This guide explains what Modelo 210 is, who must file it, when it applies, how often it must be submitted, and what it implies in practice for non-resident property owners in Spain.
What is Modelo 210?
Modelo 210 is the official form used to declare and pay Non-Resident Income Tax (IRNR – Impuesto sobre la Renta de No Residentes) in Spain. It is administered by Agencia Tributaria (the Spanish Tax Agency) and applies whenever a non-resident receives—or is deemed to receive—income from Spanish sources.
Unlike resident income tax, non-resident income tax is not declared globally. Each source of income is declared separately, which is why a single taxpayer may need to submit more than one Modelo 210 in a year.
For example:
- One form per property
- One form per owner (even for jointly owned property)
- Separate filings for rental income, imputed income, or capital gains
Who needs to file Modelo 210?
You generally need to file Modelo 210 if you are not a Spanish tax resident and you:
- Own property in Spain (even if it is not rented)
- Rent out a Spanish property
- Sell a property in Spain
- Receive other Spanish-source income (such as interest, dividends, pensions, etc.)
This makes Modelo 210 particularly relevant for second-home owners and property investors, even when the property is only used occasionally and does not generate rental income.
When does Modelo 210 apply?
Modelo 210 applies in several common situations where non-residents derive income — or are deemed to derive income — from Spain. The filing frequency, deadlines, and tax treatment depend on how the property is used and what type of income is involved.
Owning a property in Spain (not rented)
If you own a property in Spain and do not rent it out, Spanish tax law assumes a deemed (imputed) income based on the cadastral value of the property, even if no rent is received.
- Declared once per year
- No actual rental income is required
- Filed using Modelo 210
This obligation applies for every year you own the property, regardless of whether you use it personally, leave it empty, or visit only occasionally. It ends only when the property is sold.
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