Quick answer: Modelo 210 is the individual self-assessment non-resident property owners in Spain must file for their Spanish-source income. Residents of an EU/EEA country (with effective exchange of tax information) pay 19%; residents of all other countries, including the UK (post-Brexit for these purposes), the US, Canada and most others, pay 24%. Capital gains from selling Spanish property are the exception: they are always taxed at 19%, regardless of country of residence.
If you own a holiday home, an apartment you rent out, or any other property in Spain and you are not a Spanish tax resident, Modelo 210 is the form that keeps you compliant with the Spanish tax authority (Agencia Estatal de Administración Tributaria, or AEAT). Unlike residents, who file one consolidated annual return (Modelo 100), non-residents typically file Modelo 210 per income type, sometimes multiple times a year. This guide walks through what triggers it, how the tax is calculated, the exact deadlines, and the most common questions non-resident owners and their advisors ask.
What Is IRNR "Without Permanent Establishment"?
Modelo 210 sits under the Non-Resident Income Tax regime — Impuesto sobre la Renta de No Residentes (IRNR) — regulated by Real Decreto Legislativo 5/2004 (the consolidated IRNR law, or TRLIRNR) and its implementing regulation, RD 1776/2004. "Without permanent establishment" simply means you do not operate a business or fixed place of business in Spain — you are an individual who owns Spanish-source income or assets (typically real estate) but lives and pays tax elsewhere.
Because there is no ongoing Spanish business activity to report, the IRNR system does not use one annual consolidated return like resident taxpayers do. Instead, each type of Spanish-source income — imputed income from an unrented property, rental income, a capital gain on sale, dividends — is declared separately, on its own Modelo 210, following its own deadline.
Applicable IRNR Rates
19%
EU / Iceland / Norway residents
(effective exchange of tax information)
24%
Rest of the world
(UK, US, Canada, etc.)
Legal basis: Art. 25, RD Legislativo 5/2004 (TRLIRNR)
Which Types of Income Require Modelo 210?
There are four main scenarios that trigger a Modelo 210 filing obligation for non-resident property owners:
- Imputed income from a property that is not rented out. If you own an urban property in Spain that you use yourself, keep vacant, or otherwise do not rent, Spain treats it as generating a notional ("imputed") income, taxed annually.
- Rental income. If you let the property out, the rent you receive is Spanish-source income, declared quarterly.
- Capital gains on sale. When you sell Spanish property, the gain is taxed, with a withholding mechanism built into the process.
- Other Spanish-source income. Dividends, interest, royalties, or occasional employment income sourced in Spain, taxed per the applicable double-taxation treaty or at the standard 19–24% rates.
Imputed Income: Calculation and Deadline
For a property you own but do not rent — a holiday home used only by you and your family, or one simply left vacant — Spain assumes a notional annual income based on the property's valor catastral (cadastral value, the administrative reference value assigned by the local land registry, distinct from market value):
- 1.1% of the cadastral value, if that value was revised within the last 10 years.
- 2% of the cadastral value, if it has not been revised in the last 10 years.
That resulting figure is then taxed at 19% (EU/EEA) or 24% (rest of the world). The filing covers the calendar year the income accrued, and it can be filed throughout the following calendar year, with the final deadline being 31 December of that following year. For example, imputed income for 2026 can be filed any time up to 31 December 2027.
Rental Income: Quarterly Filing and Deductions
If your Spanish property is rented out, you must file Modelo 210 quarterly, within the first 20 calendar days of April, July, October and January (each quarter's return covering the rent received in the previous three months).
The deductibility of expenses depends entirely on your country of residence:
- EU, Iceland and Norway residents can deduct the expenses necessary to generate the rental income — community fees, IBI (the Spanish local property tax), insurance, repairs, and depreciation — in the same way a Spanish resident landlord would.
- Non-EU residents (UK, US, Canada and other third countries) are taxed on the gross rental income, with no expense deduction permitted, at the 24% rate.
This distinction has a significant financial impact: two owners with identical rental income can face very different effective tax bills depending purely on their country of tax residence.
Rates and Deadlines at a Glance
| Income Type | Rate | Filing Deadline |
|---|---|---|
| Imputed income (vacant/own-use property) | 19% (EU/EEA) / 24% (other) | Throughout the following calendar year, by 31 December |
| Rental income | 19% (EU/EEA, net) / 24% (other, gross) | Quarterly — first 20 days of April, July, October, January |
| Capital gain on sale of property | 19% (all residents) | 3 months after the buyer's 1-month deadline to pay the 3% withholding (Modelo 211) |
| Dividends / interest / royalties | 19–24% or applicable tax treaty rate | Per transaction / accrual |
Selling Your Spanish Property: The 3% Withholding
Capital gains from selling Spanish property carry a distinct rule: they are taxed at 19% for every seller, regardless of country of residence — this is the one case where non-EU sellers do not pay the higher 24% rate.
To secure collection, Spanish law requires the buyer to withhold 3% of the purchase price at completion and pay it to the AEAT on the seller's behalf, using Modelo 211, within one month of the sale.
The non-resident seller then files their own Modelo 210 to declare the actual capital gain — the transmission value minus the updated acquisition value, plus associated costs and taxes — taxed at 19%. The 3% already withheld by the buyer is credited against this tax bill:
- If the 19% tax due is less than the 3% withheld, the seller can claim a refund of the difference.
- If the tax due is more than the 3% withheld, the seller pays the remaining balance.
The seller's deadline to file this Modelo 210 is three months after the buyer's one-month deadline to pay the 3% withholding via Modelo 211.
Frequently Asked Questions
Do I have to file Modelo 210 if my Spanish property is empty and I never rent it out?
Yes. Even a property that is never rented and used only occasionally by the owner generates "imputed income" under Spanish tax law, based on a percentage of its cadastral value, and must be declared annually.
Why can't I deduct my rental expenses if I'm not an EU resident?
Spanish tax law only extends the right to deduct expenses necessary to generate rental income (community fees, IBI, insurance, repairs, depreciation) to residents of the EU, Iceland and Norway. Residents of the UK, US, Canada and other non-EU/EEA countries are taxed on gross rental income at 24%, with no deductions allowed.
What happens if I don't file Modelo 210 on time?
Late filing triggers surcharges under Article 27 of the General Tax Law (LGT). If the AEAT has already requested the filing before you submit it, penalties can reach up to 150% of the unpaid amount under Article 191 LGT, plus late-payment interest accruing from the date each return should have been filed.
Does Modelo 210 replace the ordinary Spanish resident tax return?
Yes, for non-residents without a permanent establishment in Spain, Modelo 210 fully replaces the resident income tax return (Modelo 100). The difference is structural: instead of one consolidated annual return, each type of Spanish-source income is declared separately, often per transaction, rather than as a single combined filing.
How do I prove tax residency to qualify for the reduced 19% rate?
You need a tax residency certificate issued by your home country's tax authority, which is normally valid for one year. Without this certificate on file, the AEAT may default to applying the standard 24% rate even to a taxpayer who is genuinely resident in an EU/EEA country.
My property is owned jointly with my spouse. Can we file one Modelo 210 together?
No. Joint filing is not permitted under this regime. Each co-owner must file their own separate Modelo 210, declaring their proportional share of the income or gain according to their percentage of ownership.
Is capital gains tax always 24% for non-EU sellers, like other income?
No — this is a common point of confusion. Capital gains from selling Spanish property are taxed at 19% for every seller, EU or not, unlike rental and imputed income, where the 24% rate applies to non-EU/EEA residents.
Keeping track of which rate applies, which deadline is next, and which article of the TRLIRNR governs your specific situation can be time-consuming — especially when you're managing this from abroad. IgeraGestories is built for exactly this: an AI assistant that answers non-resident fiscal questions by citing the exact applicable article, model number and deadline, so you and your gestor always know precisely where a rule comes from before you act on it.
This article is informational content and does not constitute professional tax advice. Non-resident tax obligations depend on individual circumstances, applicable double-taxation treaties, and changes in Spanish tax law. Always consult a qualified gestor or tax advisor before filing Modelo 210 or making decisions based on this guide.