Modelo 210 Spanish Tax for Non-Residents: Everything You Need to Know
What is Form 210 Spain & the Non-Resident Property Tax?
👉 Whether your property is used as a holiday home, rented out, or sold, you are legally required to settle the Modelo 210 Spanish tax.
What is the Modelo 210 Spanish Tax Used For?
Non-Resident Tax Deadlines in Spain
| Type of Income | Filing Deadline |
|---|---|
| Rental Income Tax | Quarterly deadlines (April, July, October, and January) |
| Property Sale / Capital Gains | Within 30 business days from the sale date |
| Imputed Property Tax (Empty Home) | Annually, up to December 31st of the following calendar year |
Keeping track of non-resident tax deadlines in Spain is essential to prevent unexpected penalties and financial surcharges from Hacienda.
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Frequently Asked Questions
Form 210 must be filed by all individuals and entities who are not tax residents in Spain but obtain income or own property within Spanish territory. This obligation affects foreign nationals as well as expats. Income streams subject to this Spanish non-resident property tax include rental earnings, capital gains from selling real estate, and the imputed property tax on second homes. In short, anyone who holds Spanish-sourced assets or income is required to submit it.
Yes. Even if you do not generate actual rental income, the Spanish Tax Agency rules that owning real estate generates what is known as imputed property tax (renta imputada). This means that for fiscal purposes, it is assumed that the property provides a benefit to the owner, even if it remains empty or is only used for holidays. This tax is declared once a year using Form 210.
All earnings derived from renting out real estate in Spain by a non-resident must be declared using Form 210. According to the non-resident tax deadlines in Spain, this must be done quarterly. Residents of the EU, Iceland, or Norway can deduct property-related expenses, whereas non-EU residents must pay tax on the gross rental income.
When a non-resident sells a property in Spain, the buyer is legally required to withhold 3% of the total purchase price and pay it directly to the Spanish Tax Agency as a down payment toward the seller’s final tax liability. Afterwards, the non-resident seller must file a Form 210 within 30 business days to regularize their tax status. This return calculates the actual Capital Gains Tax due. If the 3% withheld exceeds the tax owed, the seller can claim a partial or full refund of that retention. If the tax due is higher, the difference must be paid to Hacienda.
Yes. It is not only individuals who are required to file Form 210; foreign corporations generating income or owning property in Spain must also comply. Any company based outside of Spain that holds rental properties, sells Spanish real estate, or receives income such as interest, company dividends, or royalties is subject to this tax. The process mirrors that for individuals: the corporation must submit a separate Form 210 for each type of income within the official deadlines.
Yes. When a non-resident inherits real estate in Spain, they become a legal property owner in the country and must fulfill the associated tax duties. If the inherited home remains empty, an annual Form 210 for imputed property tax must be submitted. If the property is rented out, the income must be declared quarterly. Should they decide to sell it, the standard non-resident sales rules apply, including the 3% withholding retention. While the inheritance itself is subject to Spanish Inheritance Tax, once ownership is transferred, the non-resident heir must file Form 210 just like any other property owner.
Yes. Non-residents who receive Spanish-sourced income such as company dividends, interest from bank accounts, deposits, loans, or royalties from intellectual/industrial property rights are required to declare it via Form 210. In many instances, Double Taxation Treaties signed between Spain and your home country allow for reduced tax rates or complete tax exemptions. To benefit from this, you must prove your current tax residency by providing a valid residency certificate.
No. The Foreigner Identification Number (NIE number) is strictly mandatory for any legal or tax procedure in Spain, including Form 210. It is impossible to submit the tax return without it, as Hacienda uses the NIE to identify non-resident taxpayers. You can apply for a NIE number at a Spanish police station or through the Spanish Consulate in your home country. Until you have it, you cannot fulfill your tax filing obligations.
No. Each individual property located in Spain requires its own independent Form 210 submission, even if they belong to the same owner and generate identical types of income. This rule applies to both rented properties and empty second homes subject to imputed tax. Spanish tax regulations dictate one form per property asset, and for rental activities, a distinct form for each quarter. Consequently, an owner with multiple real estate assets must fill out a separate Form 210 for each one.