Question 1

What is Modelo 210?

Accepted Answer

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.

Question 2

Who has to submit Modelo 210?

Accepted Answer

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

Question 3

Why do I have to pay the tax to your account?

Accepted Answer

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

Question 4

Do I have to pay tax if I don’t rent my property?

Accepted Answer

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

Question 5

What types of income must be declared?

Accepted Answer

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.

Question 6

What documents do I need?

Accepted Answer

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)

Question 7

What tax rates apply?

Accepted Answer

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

Question 8

What are the deadlines?

Accepted Answer

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

Question 9

Quick Summary

Accepted Answer

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

Du måste använda Modelo 210 om du:

Du måste lämna in Modelo 210 om:

Viktiga regler:

Anledningarna är:

Det betyder..:

Eget bruk av fastigheten

Hyresintäkter

Realisationsvinster

Du kan behöva:

EU-medborgare:

Icke EU-medborgare:

Eget bruk (ej uthyrt)

Hyresintäkter (NY REGEL fr.o.m. 2024)

Modelo 210 förklarad - En enkel FAQ-guide för icke-residenta i Spanien?

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