Annual plan for non-residents who own a home in Spain

A fiscal representative, the deemed-income Form 210 and year-round follow-up, per owner with one property included.

We act as your fiscal representative before the AEAT, calculate and file the deemed-income Form 210 and email you about every notification we receive as your representative. Receipts stay in your client area. We also answer ordinary tax office requests. Rentals, sales and objections to an assessment proposal are not included.

It is not compulsory, but it is still useful.

Article 10 of the consolidated Non-Resident Income Tax Act does not oblige residents of the EU, nor of Norway, Iceland or Liechtenstein while there is mutual assistance on exchange of tax information and collection. Residents outside the EU/EEA are only obliged in specific cases: a permanent establishment, the cases of articles 24.2 and 38, an express requirement from the AEAT, or residence in a territory with no effective exchange of tax information. Otherwise it is voluntary. Even so, without a representative your fiscal domicile for the property income is the property itself (art. 11), and that is where the letters go.

We flag them to you by email and answer ordinary requests.

We summarise what each notification asks for and the deadline stated in the letter, because the deadline that counts is the one in the letter. If it is an ordinary request for data or documents, we answer it within the plan. If it is an assessment proposal and objections have to be filed, we handle it with the tax office letter service, bought separately. We only see what reaches us as your representative: if the tax office writes to you at another address, forward it to us.

One fee per owner with one property included; each further property is added on top.

Each co-owner files their own Form 210, so each pays their own fee with one property included, and each additional property adds a reduced fee per owner. A garage or storage room with its own cadastral reference counts as another property. A couple owning a home and a garage 50/50: two fees and two additional properties. You choose this in the calculator on this page and it all goes in the same subscription.

From 1 April to 31 December of the year after the income accrues.

Deemed income for a year is filed from 1 April to 31 December of the following year; with direct debit, the cut-off is 23 December (Orden HAC/623/2026, for income accrued from 2026). Each subscription year covers the Form 210 filed during that year, which is the one for the previous year's deemed income: subscribe this year and we file last year's.

It renews automatically each year and there is no lock-in.

It is a yearly subscription charged by Stripe to the card you used when signing up. The month before renewal we email you. If you do not want to continue, cancel from your client area before the renewal date and you will not be charged again; the year already paid stays covered until it ends.

The sale return is not part of the plan.

A non-resident's sale is declared on its own Form 210 with its own deadline; we prepare it with the IRNR property sale service. If it was an additional property, write to us before renewal so we remove it from the subscription and you do not pay another year for it.

Rental income is declared separately: we point you to Rental IRNR.

The rented days are taxed as rental income on their own Form 210, and the remaining days are still deemed income, pro rata. The plan covers the deemed-income part; for the rental part you buy Rental IRNR. Let us know as soon as you sign the first tenancy.

Yes, for every yearly charge.

Every charge comes with its invoice showing VAT separately, issued with the billing details you enter at checkout: name, address and NIF or NIE.

Yes, for any combination of owners and properties.

Separately you would pay for the fiscal representative per owner and for one deemed-income Form 210 per property and owner. The plan is one fee per owner with one property included plus a reduced fee for each additional property, so it is cheaper in any combination. The calculator on this page does your maths at catalogue prices.