Modelo 210: the Spanish non-resident tax return explained

What the modelo 210 covers

Income	Period	Deadline
Imputed income (home not rented)	Calendar year	1 January to 31 December of the following year
Rental income	Quarter	1–20 April, July, October, January
Capital gain on a sale	Each sale	Within four months of the sale (three months after the one-month deadline for the 3% retention)
Other Spanish income not withheld	Accrual	Depends on the income

Who files

Every individual or company that is not tax resident in Spain and obtains Spanish income without a permanent establishment. If a property is owned by two spouses, each files their own modelo 210 for their percentage. A representative or adviser can file on your behalf with a digital certificate or an authorisation.

Rates and deductions

Residents of the EU, Iceland and Norway pay 19% and can deduct expenses from rental income. Residents of other countries, including the UK since 2021, the US and Switzerland, pay 24% on gross rental and imputed income. Capital gains are taxed at 19% for all. See rental income tax and imputed income.

How to pay

The tax can be paid through a Spanish bank account, by direct debit for returns filed early, or in some cases by bank transfer from abroad. Returns with no tax to pay, such as a refund of the 3% retention, follow their own process. See the tax on selling.

Late filing

Filing late on your own initiative carries surcharges of 1% plus 1% per additional month during the first year, and higher after that, plus interest. Penalties after a notice from the tax agency are considerably higher. See our non-resident tax service.

An illustrative example

Based on situations we commonly see; not a specific client. A Danish couple owned a house in Santanyí and had filed one modelo 210 per year in the husband's name. We corrected it with two returns per year, one for each spouse at 50%, and the tax agency accepted the corrections without penalties.

How Castell.tax can help

We file the Spanish taxes of non-resident owners every year: imputed income, quarterly rental returns, the tax on a sale and the refund of the 3% retention. We work in English and German, by email and video call, so you never need to travel to Spain. We also check past years and correct them before the tax agency writes to you. See our non-resident tax service or contact us for a fixed-fee quote.

This page is published by Castell.tax, the tax practice of Castell.law in Palma de Mallorca. It is general information; tax rules and rates change, so check your case with us before filing.