Modelo 210 for non-residents — filed on time, every time
Licensed economist with 20+ years of experience. We calculate your IRNR, file the Modelo 210 with AEAT and keep you ahead of every deadline. Flat fee, no hidden charges.
Step 1 of 4 · Country of residence
What happens if you miss the deadline?
The surcharge applies to the tax you owe to the AEAT (not to our fee). It is cumulative: 1 % base + 1 % per full month of delay, up to month 12. From month 12 on, a fixed 15 % plus late-payment interest applies. If the AEAT contacts you first, the surcharge is replaced by a penalty of 50 %–150 %.
| Delay | Surcharge | On tax €200 | On tax €1,000 |
|---|---|---|---|
| 1 month | 2 % | €4.00 | €20.00 |
| 3 months | 4 % | €8.00 | €40.00 |
| 6 months | 7 % | €14.00 | €70.00 |
| 12 months | 13 % | €26.00 | €130.00 |
| More than 12 months (with interest) | 15 % + interest | €30.00 + | €150.00 + |
Source: Ley 58/2003 General Tributaria art. 27, amended by Ley 11/2021 (BOE-A-2003-23186). Examples shown on base liabilities of €149 and €349.
Transparent pricing · no surprises
Company under formation · invoiced by sole trader
Valery Grinkevich (registered autónomo with AEAT)
Non-Resident Property Owner Pack
For foreign nationals who own property in Spain
€349
one-off · first year · VAT not included
Save €177 vs individual services (34% off)
Includes:
- Non-EU NIE€149
- Fiscal representation AEAT (annual)€149
- IRNR imputed income · Modelo 210€149
- Tax residency certificate€79
Property Sale Pack
€499
one-off
- Modelo 210H (sale capital gain)
- Modelo 211 offsetting
- 3% withholding refund
IRNR imputed income · Modelo 210
€149
/year
- Calculation + AEAT filing
- Modelo 210 payment included
- Payment certificate archived
vs €99 × 4 quarters = €396
IRNR rental income — annual
€299
/year
- 4 quarterly declarations
- Annual summary included
- Receipts archived
Non-EU NIE
€149
one-off
- EX-15 form preparation
- Modelo 790 code 012 fee
- Police station appointment booked
Need something else? Capital gains · Succession · Modelo 720 · Add-ons (extra property, garage, family members) Talk to an advisor
Frequently asked questions about IRNR
What is Modelo 210 and who needs to file it?
Modelo 210 is the Non-Resident Income Tax (IRNR) return in Spain. Any property owner in Spain who is not a Spanish tax resident must file it — even if the property sits empty or is used only for holidays.
What is the deadline for filing Modelo 210?
For own-use properties (imputed income), the window is 1 January to 31 December of the year following the tax year. For rental income, each calendar quarter. If you have missed the deadline, we can regularise with the lowest possible surcharge.
What tax rate applies to non-residents?
The standard rate is 19% for EU, EEA residents and countries with an applicable Double Taxation Treaty. For residents outside the EU/EEA without a treaty, the rate is 24%. The exact rate depends on your country of tax residence.
How is the taxable base calculated for own-use property?
For own-use properties the taxable base is 1.1% of the cadastral value (or 2% if the cadastral value has not been revised in the last 10 years). The applicable tax rate is then applied to that base.
Do I need a fiscal representative in Spain?
EU and EEA residents are not legally required to have a fiscal representative, though it is strongly recommended. Non-EU/EEA residents are legally obliged to appoint one. We provide fiscal representation for €149/year.
What happens if I don't file Modelo 210?
AEAT can detect non-filing by cross-referencing Catastro and Land Registry data. A cumulative late-filing surcharge applies: 1% base + 1% for each full calendar month of delay, up to month 12. From month 12 onwards the surcharge is a flat 15% plus late-payment interest. If AEAT issues a formal demand before you file, the surcharge is replaced by a penalty of 50%–150%. Filing voluntarily, even late, is always cheaper.
Can I deduct expenses against rental income?
EU and EEA residents can deduct expenses directly related to the rental (IBI, community fees, repairs, insurance, mortgage interest). Non-EU/EEA residents have not been able to deduct expenses since 2015.
How does the process with spainfiscal work?
Calculate your liability on this page, choose your service and complete payment. We send you a data form, prepare Modelo 210, you approve it and we file with AEAT. You receive a filing confirmation and a copy of the model.
How it works
Tell us your situation
Use our calculator or contact us directly. Within minutes we know exactly what you need and which rate applies to your IRNR.
We prepare and review
We draft Modelo 210, cross-check with real Catastro data and send it to you for approval before we file anything.
We file with AEAT
We submit the model on your behalf. You receive the filing confirmation, payment receipt, and we store everything for next year.