Calculate Modelo 210 online!

If you own a house or other properties in Spain (meaning you are the owner of a property such as an apartment, bungalow, garage, etc., in Spanish territory) and at the same time you are not a tax resident of Spain (i.e. you do not stay there for 183 days of a calendar year and reside permanently in another country, e.g. Poland/UK), then, according to Spanish tax regulations, you are subject to non-resident tax legislation. This implies specific tax obligations towards the Spanish tax agency - Agencia Tributaria (AEAT).

The primary tax is IRNR (Spanish: Impuesto sobre la Renta de no Residentes). This is the income tax for individuals who are not residents of Spain. Every owner of property located in Spain is obliged to file it, both if the property is used exclusively for personal use or if it generates income. Thus, it can be stated that you must settle the IRNR tax with the Spanish tax authority simply due to the fact of owning property.

When does the IRNR obligation arise?

The tax obligation exists regardless of whether:

• you rent out the property and receive rent (either for the entire year or just for a few months of the tax year),
• you do not rent out your property, and thus do not receive any real income,
• you sell the property or the property is part of an asset transaction (e.g. donation).

Nevertheless, the relationship between the form of property use and the tax calculations is essential for tax purposes.

Tax on rental income from property in Spain

If you earn income from rentals, the IRNR tax is calculated on the rent received from tenants. For residents of the European Union and the European Economic Area, it is possible to deduct part of the expenses. These must be expenses directly and inseparably related to the rented property, such as repairs, insurance, utility costs, community fees, IBI tax, mortgage interest, and other expenses that you can prove with a full invoice ("factura completa" or "factura ordinaria"). Such an invoice contains, among other things, the details of the issuer and the buyer, your NIF or NIE, invoice number, date, tax base, and the tax rate and amount (IVA).

If you possess a simplified invoice (factura simplificada), ticket, receipt (recibo), or note, you cannot include them as costs reducing your Impuesto sobre la Renta de no Residentes tax. The condition for including costs is also the correct submission of documents and their correct completion (accuracy of data is key).

Declarations for rental properties are submitted:

• once a year - by January 20th of the following calendar year; or
• quarterly - by the 20th of April, July, October, and January.

Residents from outside the EU/EEA (e.g. UK, USA), even if they have a factura completa / factura ordinaria, cannot include them as costs. EU/EEA citizens have a special deduction privilege under European law.

Tax on imputed income (renta imputada)

It is certainly surprising to you that you must pay IRNR tax even if your apartment, house, or garage remains vacant throughout the year. In the Spanish tax system, there is a concept called "renta imputada", i.e., "assigned income" or "imputed income". It is calculated based on the cadastral value of the property (Spanish: valor catastral).

The tax base is 2% or 1.1% of the cadastral value of the property (the lower rate applies only if the cadastral value has changed in the last 10 years). From this base, a rate of 19% or 24% is calculated. Since EU/EEA citizens apply, the 19% rate is used.

Form Modelo 210 for IRNR renta imputada must be submitted by the last day of the following calendar year. For the year 2025, the declaration must be submitted by December 31, 2026.

Tax on capital gains

A non-resident is also obliged to file the IRNR tax when selling their property. Thus, when you sell a property, the so-called capital gains tax arises. The tax base is the difference between the sales price and the acquisition price (along with costs and investments).

In such a transaction, the retention is taken into account as a withholding tax on the property price. The buyer is obliged to retain 3% of the price as a tax advance for the seller and pay it to the tax office within 4 months of finalizing the transaction. If the sales price is lower than the purchase price, the seller can receive a refund of the overpaid tax. In this case, they must submit the appropriate form to AEAT.

It must be remembered that for the sale of a property to be legally executed, a notary must participate in the process. It will also be necessary to have the payment of the tax advance and other documentation, such as:

• deed of purchase and sale (escritura)
• proof of IBI tax payment and no arrears
• documents confirming costs increasing the acquisition value (e.g. renovations)
• evidence of fees and taxes paid during purchase and sale of the property
• NIE number
• proof of submission of the Modelo 211 declaration by the buyer

The classic property sale procedure usually runs as follows:

1. The buyer retains 3% of the sales price as a withholding tax on capital gains obtained from the transfer of value;
2. The buyer transfers the withheld amount to the tax office, completing form Modelo 211 within one month from the date of property sale;
3. The seller declares the tax on form Modelo 210, taking into account the 3% withheld by the buyer, where the tax is levied on the difference between the acquisition value and the property sales price.

Form Modelo 210 - IRNR Filing

Calculating IRNR tax is done using the Modelo 210 form, commonly also called "model 210" or "modelo". No non-resident tax return is ever omitted.

When should the tax return be filed on the Modelo 210 form?

• for rental: after the quarter ends or once a year (from 2025 AEAT allows a joint annual declaration for rental instead of 4 quarterly ones);
• for imputed rent: by the end of the next calendar year;
• for property sales/donations: within four months from finalizing the transaction.

In what form should the Modelo 210 declaration be completed?

Form Modelo 210 can be submitted in two forms: electronically or in paper format (both forms are only available in Spanish).

To file your tax return online, one of the following authentication methods is required:

• electronic certificate (certificado digital)
• Cl@ve (electronic profile)
• tax representative or licensed AEAT Colaborador Social filing on behalf of the owner.

Who files Modelo 210?

If you are the sole owner of property in Spain, you file form Modelo 210 for each property separately. If the apartment, storage unit, and parking space have separate deeds, you file at least 3 returns per year.

In case of joint ownership (e.g. spouse or partners), each owner must file an individual declaration corresponding to their share.

Help with filing IRNR (Modelo 210) online

Language barrier, lack of familiarity with Spanish tax rules, missing deadlines, or incorrect number of declarations are just a few of the problems non-residents face. To avoid them, it is worth using professional help for IRNR filing from a multilingual accounting office in Spain - espaytax.

We hold a €600,000 professional liability insurance. We are a member of the Spanish organization ASEFIGET and a registered AEAT Colaborador Social. This enables us to submit tax returns, including Modelo 210 online, on behalf of our clients directly with the Spanish Tax Agency.

The support of our accountants and licensed tax advisors (license no. 0945/1224V) is a guarantee that your IRNR (Modelo 210) filing is compliant with Spanish law, is free from formal errors, and takes place within the legal deadlines. For our clients, this guarantees avoiding tax penalties and sanctions.