Non-resident in Spain? Don’t forget your Modelo 210 tax return!

1) Are you a resident or non-resident?

You are considered a non-resident if you spend less than 183 days per calendar year in Spain or if your main economic interests are located outside of Spain.

In that case, you must pay the Spanish non-resident income tax (IRNR) through Modelo 210 for your Spanish property, regardless of whether you rent it out or use it for personal purposes only.

If you are a fiscal resident in Spain (you stay more than 183 days per year and have your main economic activities there), you do not need to file Modelo 210. In that case, you must file a full Spanish income tax return (IRPF).

2) Three situations, three deadlines

A. Owning a property (not rented)

If you only use your property privately or it remains empty, Spain taxes a notional rental income based on the cadastral value (valor catastral) and a legal percentage.

Deadline: the declaration for 2024 must be submitted during 2025, no later than 31 December 2025.

In practice: each co-owner must submit their own Modelo 210 for their ownership share.

B. Renting out a property (fully or partially)

If you receive rental income, you must file a declaration quarterly.

Deadlines: 20 January, 20 April, 20 July and 20 October, for the income from the previous quarter.

EU/EEA residents may deduct certain expenses, such as IBI (property tax), insurance, maintenance and management fees, to calculate net rental income. Outside the EU/EEA, such deductions are generally not allowed.

Note: if you rent out the property for only part of the year, you must submit two returns — one quarterly for the rental periods and one annual for the periods the property was not rented out.

C. Selling a property

When a non-resident sells a property in Spain, 3% of the sale price is automatically withheld by the buyer or notary as a withholding tax (Modelo 211).

You must then file a Modelo 210 to calculate the actual capital gains tax and possibly reclaim part of the 3% withholding.

Deadline: four months after the sale date (technically three months after one month has passed since the transfer).

3) How is the tax calculated?

• Private use or empty property: based on the valor catastral and a legal percentage.
• Rental: tax on net rent. For EU/EEA residents: gross rent minus deductible expenses. Outside the EU/EEA: usually on the full gross rent.
• Sale: tax on the capital gain between purchase and sale price, including deductible costs. The 3% withholding is credited; any overpaid amount can be refunded.

Tax rates:

• For EU/EEA residents: 19%
• For non-EU/EEA residents: 24%

4) Required documents and information

• Referencia catastral and valor catastral, found on your IBI bill, bank statement, title deed or via the Catastro website.
• Ownership share: each co-owner must file separately.
• For rentals: an overview of rental income and, for EU/EEA residents, deductible expenses such as IBI, insurance, maintenance and management costs.
• For sales: notarial deed, purchase and sale expenses, and proof of the 3% withholding.

5) How to file the declaration

The Agencia Tributaria allows filing either online with digital identification or via a printed form that can be submitted to a Spanish bank (entidad colaboradora).

If additional documents are required, such as a certificate of residence to apply a reduced treaty rate, these can be uploaded digitally through the Spanish tax portal.

Does this seem complex? A gestor or tax advisor can handle the entire process for you. You will not receive any notification or assessment — it’s your responsibility to declare and pay on time.

6) Common mistakes and how to avoid them

• Not filing because there is no rental income. Even private use or vacant property is taxable.
• Submitting a single return for two owners. Each owner must file separately.
• Deducting costs outside the EU/EEA. This is usually not permitted.
• Filing too late after a sale. Strictly observe the four-month deadline.
• Using incorrect cadastral data. Always check your IBI or Catastro information.

7) What if you file late?

If you file late, the Spanish tax authority may impose fines and interest. In the case of a sale, outstanding Modelo 210 payments can delay the transaction or trigger additional checks.

Regularise quickly. Even without rental income, it’s important to file your return correctly and on time every year.

Summary

In conclusion

Modelo 210 is a personal obligation for every non-resident with property in Spain. You will not receive a reminder, but the Spanish tax authorities expect you to take the initiative and pay what is due. Filing on time helps you avoid fines, delays and complications.