Modelo 210 Rental Income for Non-Residents: File Online Safely and Quickly

What is Modelo 210 for rental income?
Depending on your circumstances and the applicable filing period, rental income must be reported to the Spanish Tax Agency using this form.
👉 If you are not tax resident in Spain and earn rental income from a Spanish property, you are generally required to file Modelo 210.
Benefits of filing your rental Modelo 210 with TaxJoin
Filing Modelo 210 with TaxJoin is easy
Complete your return
A tax expert reviews your return
We file your Modelo 210 with the Spanish Tax Agency
Receive your official proof of filing
Forget about deadlines and paperwork: we make it simple.
What happens if I do not file Modelo 210 rental income tax?
Avoid penalties and file your Modelo 210 rental income tax return today.
Frequently Asked Questions
Modelo 210 for rental income must generally be filed by individuals or entities that are not tax resident in Spain and receive income from letting a property in the country.
This includes:
o Non-resident owners renting out their property on a long-term or holiday-let basis.
o Non-resident heirs receiving rental income from a property in Spain.
o Foreign companies that own rental properties in Spain.
The filing obligation may apply whether the property is rented out long-term, short-term or through holiday-rental platforms such as Airbnb.
The filing frequency for Modelo 210 rental income depends on the income period, the filing regime applicable to your case and whether returns can be grouped.
For rental income, returns are commonly submitted for the relevant reporting periods during the year. The applicable deadlines are set by the Spanish Tax Agency and may change.
With TaxJoin, we help you identify the filing periods and deadlines that apply to your situation, so you can submit your return correctly and on time.
Eligible deductions depend on your tax residence and personal circumstances.
In general, residents of certain EU or EEA countries may be able to deduct expenses directly related to the rental property, provided they meet the relevant legal requirements.
Examples of potentially deductible expenses may include:
- Property management fees.
- Community charges.
- Property insurance.
- Repairs and maintenance.
- Mortgage interest, where applicable.
- Utility bills paid by the landlord.
- Property-related taxes and professional fees.
TaxJoin helps you identify the expenses that may be included in your Modelo 210 calculation.
If you do not declare rental income from a property in Spain using Modelo 210, the Spanish Tax Agency may impose:
⚠️ Financial penalties for each return not submitted. ⏰ Late-filing surcharges, which can increase the longer you wait to regularise your situation. 🚫 Additional late-payment interest on the amount due. 🔒 Delays or restrictions affecting future tax refunds until your tax position is regularised.
👉 The Spanish Tax Agency may also start an inspection procedure and require payment of undeclared tax, together with any applicable penalties and interest.
Taxes for Non-Residents in Spain
Non-residents who own property or receive income in Spain may have specific Spanish tax obligations, including property-related taxes and rental income tax. These obligations are commonly reported using forms such as Modelo 210.