Modelo 210 Spain: Non-Resident Property Tax Explained (2026)

Modelo 210 is the annual income tax return for non-residents (IRNR, Impuesto sobre la Renta de no Residentes). Any individual who owns Spanish property without being tax resident in Spain must file it, whether the property generates rent or not. Residency is tested by the usual rules: 183 days in Spain in a calendar year, centre of economic interests, or a non-separated spouse and dependent children habitually resident here.

The form is administered by the Agencia Tributaria. The current version and filing portal sit on the official sede electrónica. Modelo 210 covers more than property income (dividends, interest and capital gains also use it), but for most foreign owners the two use cases are imputed income on a second home and rental income on a let property.

The form is per owner, not per property. A couple who jointly own one apartment files two Modelo 210 returns, each on their half of the base. Every taxpayer also needs a Spanish NIE, which is why that number comes up on day one of a purchase. See our NIE guide for property buyers if you have not yet applied.

When is Modelo 210 due and how often do you file?

Two separate calendars run in parallel, and mixing them up is the single most common error.

Imputed income (property not rented, used by the owner or kept empty) is filed once a year. The return for calendar year 2025 is due by 31 December 2026. The return for 2026 is due by 31 December 2027. If you want to pay by direct debit from a Spanish bank account, the deadline moves earlier, to 23 December.

Rental income was filed quarterly until the end of 2023. From the 2024 tax year onwards, non-residents file rental income annually, between 1 and 20 January of the year following the one in which the rent was earned. Rent received in 2026 is therefore declared between 1 and 20 January 2027. Direct debit cuts the deadline to 15 January. The old regime of four separate filings per year generated most of the late-filing penalties we used to see at the counter.

If the property status changes mid-year (empty for six months, then rented for six), you file both: a rental return for the rented months and an imputed-income return for the empty months, pro-rated by days.

How do you file Modelo 210 step by step?

1. Gather the data. You need your NIE, the full cadastral reference of the property (20 characters, visible on the IBI receipt or on the Catastro portal), the cadastral value for the year in question, your percentage of ownership, and the dates of acquisition and (if applicable) sale.
2. Check whether the cadastral value has been revised. The imputed-income rate is 1.1% if the cadastral value was revised within the previous ten tax periods, 2% otherwise. The IBI receipt usually shows the year of the last revaluation (ponencia de valores).
3. Calculate the base. For imputed income: cadastral value multiplied by 1.1% or 2%, pro-rated for the days of ownership in the year and your percentage of ownership. For rental income: gross rent received during the period, less deductible expenses (if you are an EU, EEA, Iceland, Norway or Liechtenstein resident).
4. Apply the rate. 19% for EU/EEA residents, 24% for the rest.
5. File electronically. EU/EEA residents can file with a Spanish digital certificate or Cl@ve. Non-EU filers typically use a representative with a certificate. Paper filing at an AEAT office is still possible, but electronic filing is now the norm.
6. Pay. By direct debit from a Spanish current account, by NRC code generated at a collaborating bank, or (for refunds, in rental returns with annual loss) by requesting a bank transfer to a non-Spanish account.
7. Keep the proof. Store the acknowledgement of filing and the proof of payment for at least four years (the general statute of limitations in Spanish tax law). When you ever sell, the buyer's lawyer will ask for them to confirm you have no outstanding IRNR liabilities.

What rates apply and what can you deduct?

Taxpayer scenario	Base	Rate	Expenses deductible?
EU/EEA resident, property not rented	1.1% or 2% of cadastral value	19%	No (no expenses by definition)
EU/EEA resident, rental income	Gross rent less allowable expenses	19%	Yes, proportionate to let period
Non-EU resident, property not rented	1.1% or 2% of cadastral value	24%	No
Non-EU resident, rental income	Gross rent	24%	No, taxed on gross

Allowable expenses for EU/EEA landlords include IBI, community fees, home insurance, mortgage interest, repairs and maintenance (not improvements), agency fees, utilities actually paid by the landlord, depreciation at 3% of the construction value, and the proportional cost of professional services such as a gestor. Expenses are deductible only for the days the property was actually let, not for the days it stood empty between tenants.

Since Brexit, UK residents fall into the non-EU column. They pay 24% on gross rent with no expense deductions. This can double the effective tax on a mortgaged let, and it is one of the uglier post-2021 consequences for British owners. See our post-Brexit guide for the wider picture.

Worked example: a Dutch couple in Torrevieja

Two Dutch tax residents own an apartment in Torrevieja 50/50. Cadastral value is EUR 70,000, revised in 2019. The property is empty, used only in July and August by the family.

• Imputed base: EUR 70,000 x 1.1% = EUR 770 for the year.
• Each spouse's share: EUR 385.
• Tax at 19%: EUR 73.15 per spouse.
• Total household IRNR: EUR 146.30, filed on two Modelo 210 returns by 31 December of the following year.

If the same couple were British (non-EU), the rate would be 24%, giving EUR 92.40 per spouse and EUR 184.80 in total.

If they rented long-term for EUR 850 per month and incurred EUR 2,400 in annual deductible expenses, the net base would be EUR 10,200 less EUR 2,400 = EUR 7,800, split 50/50. Each spouse would owe 19% of EUR 3,900, which is EUR 741, filed in January of the following year. The British couple on the same rent would pay 24% of EUR 10,200 split in two, EUR 1,224 each, with no expense deductions at all.

What traps catch non-resident owners?

Forgetting the imputed-income return on an empty property. Many first-time owners assume that if the apartment is not rented, there is nothing to declare. The Agencia Tributaria disagrees. The 1.1%-or-2% imputed base applies regardless. Enforcement has tightened since the land registry and the Catastro cross-matched foreign-owner data in 2024 and 2025. Non-filing penalties start at 50% of the unpaid tax plus late-payment interest.

Using the wrong cadastral percentage. The 1.1% rate requires the cadastral value to have been revised in any of the ten tax periods before the one you are filing for. Not ten calendar years from today, ten tax periods from the one declared. Owners who revalued in 2014 could still use 1.1% for the 2024 return, but not for the 2025 return. The IBI receipt shows the ponencia de valores year.

Treating a short-term let like a long-term let. When you rent via Airbnb or similar for part of the year, you file rental income for those days and imputed income for the rest. Many owners file only the rental part and forget the imputed-income top-up. The AEAT catches this via the information Spanish platforms must report under DAC7.

Deducting expenses as a non-EU resident. You cannot. The 24% is on gross rent. Attempting a deduction will fail at inspection, with interest and penalties on the shortfall.

Missing the direct-debit cut-off. Filing on 29 December and ticking direct debit means the system will reject the payment instruction. The direct-debit window closes on 23 December for imputed income and 15 January for rental income. After that, pay by NRC.

Selling without clearing outstanding Modelo 210. When a non-resident sells, the buyer must retain 3% of the purchase price and pay it to the Agencia Tributaria using Modelo 211 (see our 3% retention guide). The seller then files Modelo 210 to settle the capital gain. If prior-year imputed returns are missing, the AEAT will offset the 3% retention against those first.

Confusing Modelo 210 with IBI. They are separate taxes. IBI is the municipal annual property tax, collected by the town hall. Modelo 210 is state income tax, collected by the AEAT. You pay both. The IBI guide covers the municipal side.

FAQ

Do I need to file Modelo 210 if my Spanish property is a holiday home I never rent? Yes. The imputed-income return is mandatory. The base is 1.1% or 2% of the cadastral value, the rate is 19% or 24% depending on your tax residence, and the deadline is 31 December of the year following the tax year.

Can I use the same Modelo 210 for several properties? No. Each property requires its own return, and each co-owner files separately. A couple with two Spanish properties files four Modelo 210 returns per year for imputed income.

What happens if I file late? If you file before the AEAT notices, the surcharge is 1% plus 1% for each additional month of delay, capped at 15% after a year. If the AEAT opens a procedure first, you face a penalty of 50% to 150% of the unpaid tax plus late-payment interest. Filing voluntarily, even late, is always cheaper than being caught.

Does Spain exchange data with my home tax authority? Yes. Spain is part of the OECD Common Reporting Standard and the EU DAC framework. Short-term rental platforms report income under DAC7. If you declare the Spanish property in your home country but not in Spain, or vice versa, the discrepancy is visible to both administrations.

Do I need a Spanish accountant to file it? Legally, no. In practice, almost all non-resident owners use a gestor or lawyer. The fee is typically EUR 60 to EUR 150 per return per owner. Many agencies, including ours, arrange this as part of a management package. The cost is modest compared to the penalty for a missed filing.

Next steps

If you own in Spain and have not filed Modelo 210 for the current period, act before the 31 December (imputed) or 20 January (rental) deadline. Run the numbers in our Spain property tax calculator, then arrange filing through a gestor or lawyer.