Modelo 210: Spain's non-resident tax return

Non-resident taxes · Costa del Sol

If you own property in Spain but live abroad, Tax Form 210 is your annual obligation — imputed income, rental income or the tax on a sale. We calculate it, file it and watch the deadlines, so Hacienda never surprises you.

Filed remotely, wherever you liveFixed written quoteDeadlines watched all year

You don’t rent it out

Imputed income

Even if your Spanish home sits empty, Hacienda taxes a notional income on it every year. One return per owner, every year you own the property.

You rent it out

Rental income

Rent from your Spanish property is taxed in Spain. We prepare the annual return, apply the deductions you are entitled to and file it on time.

You sold

Capital gains & the 3% retention

After a sale, the buyer withholds 3% of the price on account of your tax. We file the 210 to settle the gain — and reclaim the excess for you.

What is Modelo 210?

Modelo 210 is the Spanish tax return for non-residents without a permanent establishment — the form through which owners living abroad declare the income their Spanish property generates: imputed income when it is for personal use, rent when it is let, or the gain when it is sold. It is the everyday companion of the non-resident taxes we manage for our clients on the Costa del Sol.

The rates

19% if you are resident in the EU, Iceland or Norway.
24% for everyone else — including the UK since Brexit.
For non-rented homes, the taxable base is 1.1% or 2% of the cadastral value, depending on when it was last revised.

The deadlines

Imputed income: during the whole calendar year after the tax year.
Rental income: annual return filed in January of the following year.
After a sale: within four months of completion, alongside the 3% retention reclaim.

How we handle it for you

We calculate

Cadastral value, applicable rate and base — checked against your deeds and IBI receipt, not guessed.

We prepare

Your return, drafted by lawyers and confirmed with you before anything is filed.

We file remotely

You sign nothing in person. The whole process is handled from wherever you live.

We watch the calendar

Every deadline goes in our diary — you will never pay a surcharge for a date you did not know existed.

Frequently asked questions

I don’t rent out my Spanish home — do I really have to file?

Yes. Spain taxes non-resident owners on an imputed income even when the property is empty or for personal use only. It is the most commonly missed obligation among foreign owners — many only discover it when a surcharge arrives or when they sell.

What happens if I have never filed Modelo 210?

The tax office can claim the unpaid tax from previous years, with surcharges and interest. The good news: regularising voluntarily, before Hacienda writes to you, is significantly cheaper than waiting. We review your situation and file the pending years for you.

Can you file it if I live outside Spain?

Yes — that is the normal case. The entire process is handled remotely: we prepare the return, you review and approve it from home, and we file and pay through the official channels on your behalf.

How much tax will I pay on an empty property?

The base is 1.1% or 2% of the property’s cadastral value, taxed at 19% for EU, Icelandic and Norwegian residents or 24% for everyone else. For a typical Costa del Sol apartment it is usually a few hundred euros per year — far less than the surcharges of not filing.

Is this the same as the 3% retention when I sell?

They are connected. When a non-resident sells, the buyer must withhold 3% of the price and pay it to Hacienda on account of the seller’s tax. The seller then files Modelo 210 to declare the actual gain — and to reclaim the excess retention if too much was withheld.

Never think about Spanish tax deadlines again

Tell us about your property and we will confirm exactly what you owe, what you don’t, and a fixed written quote — in your own language, from our office in Fuengirola or remotely.

Get my Modelo 210 handled →

Modelo 210: Spain’s non-resident tax return