Modelo 210 för utlandsboende — inlämnat i tid, varje gång

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 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.

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.

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.

EU and EEA residents are not required to appoint a fiscal 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 fiscal 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.