Modelo 210 Explained Step by Step: How Non-Residents File Their Spanish Taxes Online (2026)
Own property in Spain but live abroad? This 2026 step-by-step guide shows exactly how to file Modelo 210 online: who must file, the current deadlines for imputed and rental income, 19% vs 24% rates, worked examples with figures, and how to pay the tax from a foreign bank account. Everything you need to file it yourself with confidence.
Por Jacob Salama, abogado colegiado nº 11.294 ICA Málaga
8/11/202610 min read
If you own a flat in Spain but live in Manchester, Munich or Miami, there is one Spanish tax form you will meet again and again: Modelo 210, the Non-Resident Income Tax return (IRNR). It is short — often just one page — yet it generates more confusion, missed deadlines and unnecessary penalties than almost any other Spanish tax form, simply because the Spanish tax office (AEAT) does not send reminders to non-residents. Nobody writes to you. You are expected to know, calculate and file on your own.
This guide walks you through the whole process step by step: who must file, which types of income go on the form, the current deadlines (which changed in 2024 — many websites still show the old ones), how to file online at the AEAT e-office, how to pay from a foreign bank account, and two fully worked examples. It is the practical companion to our complete guide to non-resident tax in Spain, which covers the bigger picture of all your obligations.
What is Modelo 210 and who has to file it?
Modelo 210 is the self-assessment form for the Impuesto sobre la Renta de no Residentes (IRNR) — Spain's Non-Resident Income Tax. You must file it if both of the following are true:
You are not a tax resident of Spain (broadly: you spend fewer than 183 days a year in Spain and your centre of economic interests is elsewhere), and
You obtain income from a Spanish source without a permanent establishment — most commonly because you own Spanish property, rent it out, sell it, or receive Spanish dividends or interest.
The single most misunderstood point: you must file even if your Spanish property is empty and produces no rent at all. Spain taxes non-resident owners on a notional "imputed income" simply for having a property available for their use. Thousands of foreign owners have never heard of this and only discover it when they sell the property, or when a demand letter arrives. If that might be you, see the section on regularisation at the end — and our article on what happens if a non-resident doesn't declare in Spain.
Each taxpayer files their own Modelo 210. If a couple owns a property 50/50, that is two returns, each declaring half the income. You will need a Spanish NIE (foreigner identification number) to file — if you don't have one yet, start with our guide to the Spanish NIE number and why non-residents need it.
Which types of income are declared on Modelo 210?
1. Imputed income from property (the "empty flat tax")
If your Spanish property is not rented out (or for the part of the year it wasn't), you declare a deemed income equal to a percentage of the cadastral value (valor catastral — you'll find it on your IBI council tax bill or in the Cadastre's e-office):
1.1% of the cadastral value — if the value has been revised or comes into effect within the last ten tax periods (this covers most municipalities today);
2% of the cadastral value — in all other cases.
That deemed income is then taxed at 19% or 24% depending on where you live (see below). Note: you pay tax on 1.1% or 2% of the cadastral value — not 1.1% of the property's market value. For a typical Costa del Sol apartment the annual bill is often a few hundred euros.
2. Rental income
If you rent the property out — long-term or holiday lets — you declare the gross rent received. Whether you can deduct expenses depends entirely on where you are resident (a crucial point developed below). For any days the property was not rented, you also declare proportional imputed income for that vacant period.
3. Capital gains on the sale of property
When you sell Spanish real estate, the gain (sale price minus acquisition cost, with certain adjustments for costs and taxes paid) is declared on a specific version of Modelo 210. Remember that the buyer must withhold 3% of the sale price and pay it to the AEAT on your account (Modelo 211); your Modelo 210 then settles the difference — you either pay the excess or claim a refund if the 3% retained was more than the actual tax due. Municipal plusvalía is a separate, local tax on top.
4. Dividends, interest and other investment income
Spanish-source dividends and interest paid to non-residents are generally taxed at 19%, usually via withholding at source. If the correct amount was withheld, you often don't need to file; if too much was withheld (for example, where a double tax treaty caps the rate at 15%), Modelo 210 is the form you use to claim the refund.
What are the tax rates? 19% vs 24%
Residents of the EU, Iceland and Norway (EEA) — 19% flat rate · deductible expenses allowed on rental income · applies also to imputed income and investment income;
Residents of all other countries (including the UK and USA) — 24% flat rate on gross income · no deduction of expenses;
Capital gains on property — 19% for everyone, resident in the EU or not (as of 2026).
Since Brexit, UK residents fall into the 24%-no-expenses category for rental and imputed income. This routinely doubles or triples the effective tax bill of a British landlord compared with a German or French one — the worked examples below show exactly how much.
What are the current Modelo 210 deadlines? (Careful: they changed in 2024)
Many blogs and even some professional websites still publish the pre-2024 deadlines. As of 2026, these are the rules in force:
Imputed income (non-rented property) — file at any time during the entire calendar year following the tax year. Example: the return for 2025 imputed income can be filed from 1 January to 31 December 2026.
Rental income — since the 2024 reform, rental income is grouped by calendar year (no more quarterly filings) and declared in a single annual Modelo 210, filed between 1 and 20 January of the following year. Rents received in 2025 are declared from 1 to 20 January 2026. (If you set up direct debit from a Spanish account, the debit order must be submitted by the 15th.)
Capital gains on the sale of property — within 3 months after the end of the one-month period following the date of sale. In practice: roughly four months from completion.
Refund returns (e.g. reclaiming the 3% withholding or excess dividend withholding) — generally from 1 February of the following year, within a four-year window.
How do you file Modelo 210 online? Step by step
Everything happens at the AEAT electronic office (sede.agenciatributaria.gob.es). Here is the process as of 2026:
Get your identification sorted. You need an NIE plus one of the following to file fully online: a digital certificate (certificado digital, obtainable through the FNMT and a verification appointment, including at some Spanish consulates), or Cl@ve (Spain's PIN-based ID system, now available to non-residents with video-identification registration). Without either, you can still complete the form online, print the PDF and pay through a bank — or file through a representative.
Open the Modelo 210 form. In the AEAT e-office, search "Modelo 210" and choose "Presentación" for the relevant year (for the sale of property there is a specific option). The form is available in English, which helps considerably.
Complete the taxpayer section. Your NIE, full name, country of residence (this drives the 19%/24% rate) and address abroad. Tick that you act on your own behalf, or enter your representative's details.
Choose the income type code. Key codes: 02 for imputed income, 01 for rental income, 28 for property capital gains before 2025 filings (check the current dropdown — the AEAT updates code lists). The accrual field: for imputed income, enter 31 December of the year declared; for annual grouped rent, the year; for a sale, the completion date.
Enter the property and income details. The cadastral reference (on your IBI bill), the tax base (1.1%/2% of cadastral value, gross or net rent, or the gain), the rate and the resulting tax due.
Choose how to pay (next section) and submit. You'll receive a secure verification code (CSV) and a PDF receipt — keep it; you will want the full filing history when you eventually sell.
If this feels like too much, the pragmatic route most of our clients choose is to appoint a fiscal representative in Spain: a lawyer or advisor files with their own certificate on your behalf every year, and the AEAT has a Spanish address for notifications — which matters, because Spanish tax letters sent to a foreign address (or to an empty Spanish flat) are easily missed, and deadlines run anyway.
How do you pay the tax from abroad?
Direct debit from a Spanish bank account — the simplest option if you still keep one; also possible from some SEPA-zone foreign accounts (the AEAT has progressively opened direct debit to SEPA IBANs — check the current status when filing);
NRC payment through a Spanish bank — you (or your representative) pay at a collaborating bank, receive an NRC code and enter it in the form before submitting;
Transfer from a foreign bank account — since 2021 the AEAT allows filing the 210 as "recognition of debt with payment by transfer" and then sending a transfer from abroad to the AEAT's designated account, quoting the exact reference generated at filing. Useful if you have no Spanish account at all;
Through your representative — the representative pays from their client account and bills you; zero friction, which is why most non-resident owners end up here.
Which expenses can you deduct? (EU/EEA residents only)
If you are resident in the EU, Iceland or Norway, you may deduct expenses directly connected to the Spanish rental income, in proportion to the days actually rented:
Financing — mortgage interest on the loan used to buy the property;
Local taxes and charges — IBI, rubbish collection tax, community fees;
Running costs — insurance, utilities you pay as landlord, agency and platform commissions, cleaning;
Repairs and maintenance — not improvements, which go to acquisition cost;
Depreciation — 3% a year on the higher of construction cost or cadastral construction value.
Keep every invoice: the AEAT frequently opens verification procedures on 210s with high expense ratios and will ask for documentary proof, plus a certificate of tax residence in your EU/EEA country. If you are resident outside the EU/EEA — UK, USA, Canada, Switzerland, the Gulf — none of these deductions apply and you pay 24% on gross rent.
Two worked examples: Emma (UK, 24%) vs Stefan (Germany, 19%)
Emma — resident in Manchester, flat in Fuengirola
Emma, resident in Manchester, owns a flat in Fuengirola with a cadastral value of €95,000 (revised, so the 1.1% rate applies). In 2025 she rented it out for 6 months at €1,200/month and kept it for her own holidays the rest of the year. Her costs for the year: €1,900 of mortgage interest, €650 IBI, €1,400 community fees, €900 agency commission.
Rental income — gross rent €7,200 · UK = non-EU, so no expenses deductible · tax: €7,200 × 24% = €1,728, filed 1–20 January 2026;
Imputed income (6 vacant months) — €95,000 × 1.1% × 183/365 ≈ €524 · tax: €524 × 24% ≈ €126, filed any time during 2026;
Total IRNR for 2025 ≈ €1,854, despite having paid nearly €5,000 in real costs she cannot deduct.
Stefan — resident in Cologne, identical numbers
Stefan, resident in Cologne, owns an identical flat with identical figures. As an EU resident he deducts the proportional part of his expenses against the rent (say €2,800 attributable to the 6 rented months, including depreciation):
Rental income — €7,200 − €2,800 = €4,400 net · tax: €4,400 × 19% = €836;
Imputed income — same €524 base · tax at 19% ≈ €100;
Total ≈ €936 — roughly half of Emma's bill on the same property and the same rent.
The comparison is not academic: it drives real decisions on pricing holiday lets, whether to hold Spanish property personally or through a structure, and when to sell. If you are also near the wealth-tax thresholds, read our piece on Spain's wealth tax for non-residents, because the two obligations often travel together.
What are the most frequent Modelo 210 mistakes?
Not filing at all for an empty property — by far the most common; owners assume "no income, no tax";
One return for a jointly owned property — each co-owner must file separately for their share;
Using the old quarterly rental deadlines — since 2024 rent is grouped annually and filed 1–20 January;
Wrong rate — UK residents still self-assessing at 19% post-Brexit, or non-EU landlords deducting expenses they are not entitled to;
Wrong imputation percentage — applying 1.1% where the cadastral value was never revised (2% applies), or vice versa;
Forgetting the vacant-period imputation — declaring the rent but not the imputed income for the empty months;
Missing the 3% refund — sellers who paid more via the buyer's withholding than the actual gain warranted and never file to claim the money back;
No Spanish notification address — AEAT letters go unanswered and a small issue becomes an enforced debt with surcharges and account embargoes.
What happens if you file late — or have never filed?
If you file late voluntarily, before the AEAT contacts you, no penalty applies — only a surcharge on the tax due: 1% plus an extra 1% for each complete month of delay, and once you are more than 12 months late, a flat 15% surcharge plus late-payment interest. On a €300 imputed-income bill, that is manageable.
If the AEAT finds you first, it becomes a sanction procedure: penalties typically start at 50% of the unpaid tax (reducible for agreement and prompt payment) on top of the tax and interest. And the tax office does find non-residents: it cross-checks the Cadastre, utility consumption, tourist-rental registries and platform data (holiday platforms report host income), and since the sale of a property passes through a notary, an owner with years of unfiled 210s is usually flagged at exactly the worst moment — when the 3% withholding refund is on the table.
The good news: Spanish tax debts prescribe after four years. If you have never filed, regularisation normally means filing the last four years of imputed income (and any rent) with the voluntary surcharges — usually a few hundred to a few thousand euros in total — and sleeping soundly afterwards. We do this routinely, often in a single batch filing. If you are about to buy rather than regularise, start on the right foot with our guide to the taxes non-residents pay when buying property in Spain.
Do you want us to file it for you?
I'm Jacob Salama, a lawyer focused on international taxation, based on the Costa del Sol (Bar no. 11.294, Málaga). My firm files Modelo 210 returns for non-resident owners across the EU, the UK and the US — single filings, annual subscriptions with a Spanish notification address, and four-year regularisations for owners who have never filed. Send us your IBI bill and a couple of details and we'll quote a fixed fee the same day.
WhatsApp — +34 644 12 18 02
Book a call — choose a slot in my calendar
Email — taxlegalspain@gmail.com
Disclaimer: this article is general information as of September 2026, not legal or tax advice. Rates, deadlines and procedures change; your situation may differ. Always obtain advice on your specific circumstances before acting.