Form 210 for non-residents in Spain.

What is Model 210 and Who Must File It?

Model 210 is the Non-Resident Income Tax (NRIT) return that individuals and entities not fiscally resident in Spain must file if they obtain income in Spanish territory without a permanent establishment.

This form is mandatory for non-resident owners of real estate in Spain, even if they do not rent out their property (taxed on the imputed income of the property). It is also necessary for those who receive other types of Spanish-source income such as dividends, interest, or royalties.

Form 210 filing deadlines

The deadline depends on the type of income. Order HAC/623/2026 changed the filing periods for imputed property income and rental income from 2026.

You can check the indicative calendar in our Form 210 calculator.

Types of Income to Declare in Model 210

Model 210 is used to declare various types of income obtained in Spain by non-residents. The most common are:

Imputed Income from Urban Properties: Taxation and Calculation for Non-Residents

What is imputed property income?

Imputed income from urban properties is a theoretical yield that Spanish tax law attributes to non-resident owners of properties that are not rented out or used for an economic activity, simply for having them available for personal use or vacant. It must be declared annually using Model 210.

How is the taxable base for imputed income calculated?

The taxable base is calculated by applying a percentage to the cadastral value of the property, which appears on the Property Tax (IBI) receipt:

• 1.1% of the cadastral value: if the cadastral value has been revised or modified and has come into effect in the tax period or in the previous 10 tax periods.
• 2% of the cadastral value: in other cases (if it has not been revised or the revision is older than 10 years).

If the property lacks a cadastral value or it has not been notified to the owner, 50% of the higher of the following values will be taken: the price, consideration or acquisition value, or the value assessed by the Administration for other taxes, and the 1.1% rate will be applied to this.

This income is calculated proportionally to the number of days in the year the property has been owned or not rented out.

Tax rate applicable to imputed income

The following NRIT tax rate is applied to the calculated taxable base (imputed income):

• 19% for taxpayers resident in another European Union (EU) member state or European Economic Area (EEA) country with which there is an effective exchange of tax information.
• 24% for other non-resident taxpayers.

Property Rentals by Non-Residents: Declaration and Expenses in Model 210

Taxation of rental income as a non-resident

2026 update - Order HAC/623/2026: non-resident owners who rent out their property in Spain must declare the income using Model 210. Grouped income for 2026 and separate income accrued from October 2026, where tax is payable, must be filed from 1 to 20 April of the following year.

Deductible rental expenses (Only for EU/EEA residents with mutual assistance)

If the owner is resident in a European Union (EU) or European Economic Area (EEA) country with which there is an effective exchange of tax information, they may deduct from the gross rental income the expenses provided for in the Personal Income Tax Law, provided they are directly related to obtaining said income and can be proven. Some common deductible expenses are:

• Interest on the mortgage used to acquire the rented property (proportional to the rental period).
• Property Tax (IBI) and municipal fees (rubbish collection, etc.).
• Community of owners' fees.
• Repair and maintenance expenses for the property (with certain limits).
• Depreciation of the property (generally 3% annually on the higher of: acquisition cost or cadastral value, excluding land value in both cases, and proportional to the time rented).
• Insurance premiums (home, rent default).
• Utilities (water, electricity, gas), if paid by the landlord.

Tax rate applicable to rental income

The ordinary Tax Agency position is:

• 19% for EU/EEA residents with mutual assistance, applied to net income.
• 24% for other residents, applied to gross income.

Capital Gains (E.g., Property Sale): Calculation and Withholding for Non-Residents

Calculation of capital gain or loss in NRIT

The capital gain or loss from the sale of a property (or other asset) is generally calculated as the difference between the transfer value and the acquisition value.

• Acquisition Value: This is the actual amount for which the asset was acquired, plus expenses and taxes inherent to the acquisition (notary, registry, ITP/VAT paid on purchase, commissions, etc.), excluding interest. This value is reduced by tax-deductible depreciation (if the asset was rented out).
• Transfer Value: This is the actual amount for which the asset has been sold, less expenses and taxes inherent to the transfer that have been paid by the seller (e.g., municipal capital gains tax paid by the seller, real estate agency commission, etc.).

3% withholding on property sales by non-residents

When a non-resident sells a property located in Spain, the buyer (whether resident or not) is legally obliged to withhold and pay to the Tax Agency 3% of the agreed sale price. This withholding is paid using Model 211 and acts as an advance payment of the final tax (Model 210) corresponding to the non-resident seller for the capital gain obtained.

Tax rate applicable to capital gains

A tax rate of 19% is applied to the net capital gain obtained by the non-resident in NRIT.

Dividends and Interest Obtained in Spain by Non-Residents

Non-tax residents in Spain who receive dividends from Spanish companies or interest from bank accounts, deposits, or Spanish public/private debt, must declare this income using Model 210. This income is generally subject to a withholding tax at source in Spain at the general rate of 19%.

It is crucial to check if a Double Taxation Treaty (DTT) exists between Spain and the recipient's country of tax residence. Many DTTs establish maximum withholding rates in the country of source of the income (Spain in this case) that are lower than the general 19% rate (which can be 15%, 10%, 5%, or even 0% for certain interest or dividends under specific conditions). If a withholding tax was applied in Spain higher than that established in the DTT, the non-resident can request a refund of the excess withheld by filing Model 210 and attaching a tax residence certificate from their country of residence, which proves their right to apply the Treaty benefits. (On our tax blog: Detailed guide on the application of DTTs).

How to File Model 210: A Practical Guide

Filing Model 210 is generally done electronically through the e-Office of the Spanish Tax Agency (AEAT).

General steps for electronic filing of Model 210:

1. Access the AEAT e-Office.
2. Navigate to the "Taxes and fees" section and search for the Model 210 procedure (Non-Resident Income Tax).
3. Identify yourself with a valid electronic identification system (Digital certificate, Cl@ve PIN, or through a tax representative with powers).
4. Complete the online form with all required data: declarant's details (NIE, name, country of residence), payer's details (if applicable), property details (cadastral reference, cadastral value, if it's real estate income), type of income (imputed, rental, gain, dividend, etc.), accrual date, taxable base, tax rate, tax calculation, etc.
5. If the return results in a payment, make the payment. This can be done by obtaining an NRC (Complete Reference Number) from a collaborating bank (after making the payment there) or by direct debit if you have an account in a collaborating entity in Spain and meet the requirements for direct debit or payment by bank charge.
6. Formally submit the return and download and save the PDF receipt generated by the AEAT, which includes the CSV (Secure Verification Code).

Necessary documentation (to have available for completing the form and to keep in case the Administration requests it):

• NIE (Foreigner Identification Number) of the non-resident. It is essential for any tax procedure in Spain.
• For real estate income: IBI receipt with the Cadastral Reference and Cadastral Value of the property.
• For rentals (if deducting expenses and being an EU/EEA resident): Proof of income and all deductible expenses.
• For capital gains from property sales: Purchase and sale deeds, proof of all expenses and taxes associated with both operations, and Model 211 of the 3% withholding made by the buyer.
• For dividends or interest: Certificates of withholdings made by the paying entity.
• Tax residence certificate issued by the tax authorities of the taxpayer's country of residence, if benefits of a Double Taxation Treaty or reduced rates for EU/EEA residents are to be applied.

Documents needed to prepare Model 210

• NIE or tax ID of the taxpayer.
• Cadastral reference and IBI receipt.
• Purchase, inheritance or gift deed of the property.
• Ownership share and acquisition or transfer dates.
• Rental income and expenses, if the property is leased.
• Tax residence certificate if a DTT or reduced rate is applied.
• Model 211 and proof of the 3% withholding in case of sale.

Common mistakes when filing Model 210

• Failing to declare imputed income for an unrented property.
• Misapplying the ownership share or days of ownership.
• Confusing tax residence with nationality or administrative residence.
• Deducting expenses without meeting EU/EEA residence requirements or without supporting documents.
• Forgetting to file a Model 210 for each taxpayer and, where applicable, for each property or income item.
• Miscalculating deadlines for property sales and the 3% withholding.

Frequently Asked Questions (FAQ) about Model 210 and NRIT

How we can manage your Form 210

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