Faq

Modelo 210 is a Spanish tax declaration for non-residents.
It is used to declare taxes related to property in Spain.

You must use Modelo 210 if you:

• Own a property in Spain and do not live in Spain full-time
• Rent out your Spanish property
• Have sold a property in Spain and made a profit

Even if you do not earn any rental income, you may still have to file this tax form.

You must submit Modelo 210 if:

• You are not a Spanish tax resident
• You own property in Spain

Important rules:

• Each owner must file their own tax return
• If a property has two owners (for example, a married couple with 50% each), each person files a separate Modelo 210 for their share

The reasons are:

• We have Spanish digital certificate and the Spanish tax department withdraw the taxes automatically from our account when we submit your declaration. 
• We are official collaborator to the Spanish tax department Agencia Tributaria

Yes.
Spain taxes non-residents on a “fictitious income” for personal use of the property.

This means:

• If the property is used by you or left empty
• The tax office assumes a small “imaginary income”
• You must declare and pay tax on this amount once per year

Under Modelo 210, you may need to declare:

Own use of the property

A fictional income based on the cadastral value (valor catastral).

Rental income

If you rent out your property (short-term or long-term).

Capital gains

If you sell the property and make a profit.

You may need:

• Your NIE number
• Property tax receipt (IBI) or Escritura (title deed – optional)
• Number of owners
• Main home address abroad
• Rental income proof (if rented)
• Invoices for expenses (if applicable)

Rental income is based on gross rent received.

EU citizens:

You can deduct expenses, such as:

• Maintenance and repairs
• Utilities (water, electricity, internet)
• IBI property tax
• Building insurance
• Mortgage interest
• Depreciation

Non-EU citizens:

• Cannot deduct expenses
• Tax is paid on the full rental amount

Own use (not rented)

• Once per year
• Deadline: 31 December of the following year

Rental income (NEW RULE from 2024)

• • Annual declaration
  • Pay between 1–20 January of the following year

Example:

• Rental income earned in 2024 → Pay between 1–20 January 2025
• This guide gives an overview only and is not personal tax advice.
  Professional tax assistance helps avoid mistakes, fines, and overpayment

• Modelo 210 is mandatory for non-resident property owners
• Even empty or personal-use properties must be declared
• Each owner files separately
• Rental income is now declared once per year
• Deadlines depend on income type