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Form 210 rental expenses: assess now and protect your right to claim

For owners resident outside the EU/EEA. We review the country, evidence and each tax return, estimate the potential repayment and monitor the separate statutory deadline for every Form 210.

Before starting a claim, we confirm that it remains open, is properly evidenced and makes economic sense.

The service at a glance

First

We check whether it is worthwhile

Country, treaty, evidence, open filings, expenses and estimated repayment. Assessment from €149 plus VAT.

Then

We monitor every deadline

Tax years are not bundled: each Form 210 keeps its own deadline and requires a separate formal step.

When appropriate

We claim and follow through

We file each request with your authority. If the Tax Agency refuses it, we assess the administrative appeal route.

Which situation applies to you?

The process differs depending on whether you have already paid earlier returns or are starting to file with GESTISYD now.

Route A

I have already filed Form 210

We identify the filings that may still be claimed and schedule each request around its own deadline.

See my route

Route B

I am filing with GESTISYD now

We comply with the current rule but preserve the expenses and dates needed to act later if appropriate.

See my route
Timeline A

You have already filed and paid Form 210

Objective: identify what remains open and stop an individual filing becoming time-barred while the case law develops.

1
Now

Individual inventory

We identify the receipt number, period, payment and deadline for every Form 210.

2
Assessment

Viability and figures

We review the country, treaty, expenses, evidence and potential repayment.

3
Before time limit

Separate request

With your authority, we file one rectification request per return, always with a safe margin.

4
Up to 6 months*

Tax Agency response

We monitor the case and handle the included ordinary procedure.

5
If refused

TEAR, if proportionate

We analyse the decision and, under a separate engagement, appeal in time.

*The statutory period and actual duration are not the same. The authorities may decide earlier or later. No date or outcome is guaranteed.

Timeline B

You are filing with GESTISYD this year

Objective: comply now without losing invoices or dates, then decide later with complete information.

1
Filing

Current rule

We file under the legislation and ordinary administrative position then applicable.

2
Same year

Expense file

We organise invoices, payments, let days and property documentation.

3
Each year

Monitoring

We record the deadline and review legal and case-law developments.

4
6 months before

Informed decision

We update the figures and recommend claiming, waiting or closing the file.

5
15–30 days before

Filing, if appropriate

With express authority, we register the individual request before the time limit.

If a settled favourable rule appears

We immediately review all open returns rather than waiting unnecessarily for their deadlines.

If there is no Supreme Court ruling

We reassess before the deadline and file only with the client's authority.

If the outcome is unfavourable

We explain the effect and do not generate an unviable case unless another defensible ground exists.

The rule to remember

One Form 210 filing = one individual claim.

The assessment, evidence and common legal argument can be reused, but several filings cannot be turned into one self-assessment. Each keeps its own receipt number, calculation, registration and deadline.

Clear fees by stage

We first establish whether the case is worthwhile. Court proceedings are never included automatically.

Assessment only

Case viability assessment

€149 plus VAT

  • Country, treaty and evidence
  • Unexpired returns
  • Estimated repayment
  • Individual deadline schedule

For new filings

Annual monitoring

€49 plus VAT

Per property and year

  • Expense file
  • Deadline control
  • Annual legal review
  • Warning before time limit

More than four filings: we provide a fixed quotation based on the number of returns, properties and taxpayers. A claim before the Regional Economic-Administrative Tribunal (TEAR) is quoted only if the Tax Agency refuses the request and we recommend continuing.

What we check before accepting a case

Residence and treaty

Tax certificate, information exchange and the position for that country.

Proven expenses

Invoices, payments, depreciation, finance and connection to the letting.

Statutory deadline

Individual date, earlier steps and remaining safety margin.

Economic sense

We compare the potential repayment, cost and risk of each stage.

Spanish law and the Tax Agency's ordinary position still generally apply 24% to gross rental income for residents outside the EU/EEA. Two linked National Court judgments allowed expenses in a US case, but there is still no published Supreme Court doctrine settling the issue.

We therefore do not promise a repayment or a favourable judgment. We select cases, document the position and protect deadlines through the appropriate formal steps.

Frequently asked questions

Can I deduct the expenses directly in my next Form 210?

We do not do so automatically. We file under the applicable position and keep the potential claim separate so the client does not assume an unexplained risk.

Can a whole tax year be claimed in one request?

Not necessarily. Every submitted Form 210 is a separate self-assessment. If there are several receipt numbers, one request is prepared for each, even where the evidence and legal grounds overlap.

Why not claim every open filing immediately?

The best timing depends on case-law developments and the deadline for each return. If a settled favourable rule appears, acting may be sensible; otherwise, each case is scheduled with a safe margin. We never wait until the final day.

Does filing a request guarantee that the case can wait for the Supreme Court?

No. The Tax Agency may decide earlier. To keep the position alive after a refusal, the decision must be challenged within its own appeal deadline. Neither the route nor its duration can be guaranteed.

What happens if the Tax Agency refuses the repayment?

We analyse the reasons and amount. Where proportionate, we quote for the economic-administrative claim. An optional reconsideration appeal is used only where it offers a concrete advantage.

Are court proceedings included?

No. After the economic-administrative decision, the amount, evidence, costs and case law then available are assessed separately.

What should I keep from now on?

Returns and payments, tax residence certificate, tenancy agreements, income records, invoices, bank evidence, local tax, community fees, insurance, repairs, interest, title deed and the information needed to calculate depreciation.

Start by finding out what is at stake

The assessment identifies which Form 210 filings remain open, the potential repayment and the date controlling each decision.

The final scope, engagement terms and applicable taxes are confirmed in writing.