Modelo 210 calculator · Spanish non-resident tax, filed on time

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.

For own-use property (imputed income) accrued from 2026 on, the window runs from 1 April to 31 December of the following year. For rental income with tax to pay, the return is annual and filed within the first 20 calendar days of April of the following year. If you have missed the deadline, we can regularise with the lowest possible surcharge.

The 19% rate is only for residents of the EU, Iceland, Norway and Liechtenstein; everyone else pays 24%, including UK residents since Brexit. The gain on the sale of a property is taxed at 19% in every case.

For own-use properties the taxable base is 1.1% or 2% of the cadastral value. General rule: 1.1% if your municipality's cadastral values were revised in the tax year itself or the ten before it; otherwise 2%. For the 2023, 2024 and 2025 returns (the 2025 one is filed during 2026), it is enough that the revision took effect on or after 1 January 2012. The applicable tax rate is then applied to that base.

EU and EEA residents are not required to appoint a tax representative, though it is strongly recommended. If you live outside the EU/EEA, the law requires one in several cases (permanent establishment, economic activities) and the AEAT can require it from property owners. We provide tax representation for €149 + VAT/year.

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.

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.

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.

For a home you keep for your own use it is usually a few hundred euros a year. Example: a flat with a cadastral value of €120,000 at the 1.1% rate gives a taxable base of €1,320; an owner living in Germany pays 19%, that is €250.80, and an owner living in the UK pays 24%, that is €316.80. Use the calculator above for your own figure.

One per owner and per property, every year. A married couple owning one home 50/50 files two returns, each on half of the base; if they also own a garage space with its own cadastral reference, they file four. A single return in one spouse's name for 100% leaves the other owner as a non-filer in the Tax Agency's records, which tends to surface on a sale.

You file and pay modelo 210 on the Tax Agency's Sede electrónica. You can use an electronic certificate, Cl@ve if you are a registered individual, or print a pre-declaration and hand it in at a collaborating bank. Direct debit has accepted SEPA accounts outside Spain since February 2024, but it closes earlier than filing: 23 December 2026 for 2025 deemed income. Or we file it for you.

Once a year for a home you keep for your own use. Deemed income for 2025 is filed up to 31 December 2026; from 2026 accruals onwards the window runs from 1 April to 31 December of the following year. Rental income is also declared annually, no longer quarterly. A sale is different: a one-off return for the gain, taxed at 19%.