Guide to Model 210: Non-Resident Income Tax (NRIT)
An essential guide to understanding and filing Model 210, the key tax for non-tax residents in Spain with income obtained in Spanish territory. Includes information on imputed property income, rentals, capital gains, and an estimated NRIT calculator. Check our Model 210 FAQs for more details.
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.
Annual Obligation for Non-Resident Property Owners
If you are a non-resident and own a property in Spain, you must file Model 210 annually to declare imputed income, even if the property is not rented out and remains empty or at your disposal.
Model 210 Filing Deadlines: When to Declare NRIT?
The deadlines for filing Model 210 vary significantly depending on the type of income obtained and whether the return results in a payment due, a refund, or a zero-rated return:
Imputed Income from Urban Real Estate (Income type 02)
The filing period is the calendar year following the accrual date (which is December 31 of each year). Therefore, you can file Model 210 for imputed income anytime from January 1 to December 31 of the following year. (If you opt for direct debit payment, the deadline is usually December 23).
Income from Rented Properties (Rentals - Income types 01 or 35)
- If the return results in a payment due:
- The general deadline to declare rentals as a non-resident is the first 20 calendar days of April, July, October, and January, for income accrued in the previous calendar quarter. Direct debit is possible from the 1st to the 15th of these months.
- As a novelty since January 1, 2024, if you opt for annual grouping of this income (instead of quarterly), the deadline for Model 210 is the first 20 calendar days of January of the year following accrual. Direct debit in this case is from January 1 to 15 of the following year.
- If the return is zero-rated: The deadline is from January 1 to 20 of the year following the accrual of the declared income.
- If the return results in a refund: You can file it from February 1 of the year following the accrual of the income, and within four years from the end of the period for declaring and paying the withholding (if any).
Income from Transfers of Real Estate (Capital Gains - Income type 24)
The deadline to file Model 210 for the sale of a property is three months, counted after one month has passed since the date of the property transfer. (This first month is for the buyer to pay the 3% withholding via Model 211).
Other Income (E.g., dividends, interest, other non-real estate gains)
- If the return results in a payment due (when there is no withholding or it is insufficient): The deadline is the first 20 calendar days of April, July, October, and January, for income accrued in the previous calendar quarter. Direct debit is possible from the 1st to the 15th of these months.
- If the return is zero-rated: The deadline is from January 1 to 20 of the year following the accrual of the declared income.
- If the return results in a refund: You can file it from February 1 of the year following the accrual of the income, and within four years from the end of the period for declaring and paying the withholding (if any).
Special Tax on Real Estate of Non-Resident Entities (Model 213)
This tax, applicable to certain entities resident in non-cooperative jurisdictions (tax havens) that own real estate in Spain, has its own form (Model 213) and deadline. The filing and payment deadline is the month of January following the accrual date (December 31) of each year. Direct debit is possible from January 1 to 25.
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
For non-resident owners of properties in Spain that are not rented out or used for economic activities. A theoretical yield is calculated based on the cadastral value. More on Imputed Income
Income from Property Rentals
For non-resident owners who rent out their properties located in Spain. Tax is paid on the income obtained, with the possibility of deducting certain expenses for EU/EEA residents. More on Rentals
Capital Gains
Derived from the transfer (e.g., sale) of assets located in Spain, such as real estate, shares, etc. Tax is paid on the difference between the transfer value and the acquisition value. More on Capital Gains
Dividends, Interest, and Other Yields
For non-residents who receive dividends from Spanish companies, interest from accounts or deposits in Spain, royalties, etc. They are usually subject to withholding tax and may be affected by Double Taxation Treaties. More on Dividends & Interest
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.
Example of imputed income calculation (non-EU/EEA resident):
Cadastral value of the property: €150,000 (revised in the last 10 years).
Taxable base of imputed income: €150,000 × 1.1% = €1,650
Tax due (Model 210): €1,650 × 24% = €396
Property Rentals by Non-Residents: Declaration and Expenses in Model 210
Taxation of rental income as a non-resident
Non-resident owners who rent out their property located in Spain must declare the gross income obtained. This declaration is generally made quarterly using Model 210, although since 2024, annual grouping is allowed for returns resulting in a payment.
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 NRIT tax rate to be applied is:
- 19% for EU/EEA residents with mutual assistance, applied to net income (Income - Deductible Expenses).
- 24% for other non-resident taxpayers, applied to gross income (without the possibility of deducting expenses).
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.
The non-resident seller must file Model 210 to declare the capital gain. If the calculated tax is less than the 3% withholding made by the buyer, they can request a refund of the excess. If the tax is higher, they must pay the difference.
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. (Coming soon 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:
- Access the AEAT e-Office.
- Navigate to the "Taxes and fees" section and search for the Model 210 procedure (Non-Resident Income Tax).
- Identify yourself with a valid electronic identification system (Digital certificate, Cl@ve PIN, or through a tax representative with powers).
- 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.
- 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.
- 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.
Estimated NRIT Calculator for Model 210
This NRIT calculator offers an estimate for some common scenarios of income obtained without a permanent establishment that are declared using Model 210. Remember that tax regulations are complex, and this calculation does not replace personalized professional advice from GESTISYD.
Details of Rented Property
Frequently Asked Questions (FAQ) about Model 210 and NRIT
What is NRIT and who is obliged to pay it?
NRIT (Non-Resident Income Tax) is the tax that individuals and entities not fiscally resident in Spain must pay in Spain if they obtain income in Spanish territory. If you are a tax resident in Spain, you pay Personal Income Tax (IRPF for individuals) or Corporate Tax (for entities).
How is it determined if an individual is a resident or non-resident in Spain for tax purposes?
An individual is considered a tax resident in Spain if they meet any of these conditions during the calendar year:
- They stay more than 183 days in Spanish territory (counting sporadic absences, unless tax residence in another country is proven).
- The main nucleus or base of their activities or economic interests is in Spain, directly or indirectly.
- Residence is presumed (unless proven otherwise) if their legally unseparated spouse and dependent minor children usually reside in Spain.
If, according to the internal regulations of two countries, a person is a resident in both, the tie-breaker rules established in the Double Taxation Treaty (DTT) signed between Spain and the other country (if any) are applied to determine the single tax residence.
How does a Double Taxation Treaty (DTT) affect my NRIT taxation in Spain?
If you are a tax resident in a country with which Spain has signed a Double Taxation Treaty (DTT), the provisions of said Treaty prevail over Spanish domestic NRIT regulations. This may mean lower taxation or even exemption for certain incomes in Spain (e.g., reduced withholding rates for dividends or interest, or the exclusive right to tax certain incomes attributed to your country of residence). To apply the benefits of the Treaty, you generally need to prove your tax residency in that country with a tax residence certificate issued by its tax authorities. (More information on DTTs and how they can benefit you, coming soon on our tax blog).
What is the main difference between NRIT taxation with or without a Permanent Establishment (PE)?
The tax treatment in NRIT is radically different depending on whether you operate with or without a Permanent Establishment (PE) in Spain:
- With Permanent Establishment (PE): If you operate in Spain through a fixed place of business (office, factory, branch, etc.) from which you carry out all or part of your activity, or if you act through a dependent agent with authority to contract on your behalf, you are considered to have a PE. In this case, you are taxed on the total income attributable to the PE (profits, gains, etc.) by applying the general rules of Spanish Corporate Tax (IS). The general applicable rate is usually 25%.
- Without Permanent Establishment (PE): If you obtain income in Spain without having a PE (e.g., owner of a rented property, recipient of dividends from Spanish shares, sale of a property), you are taxed for each item of income earned separately. The taxable base is generally the gross amount of the income (although EU/EEA residents with mutual assistance can deduct certain expenses in the case of rentals, if proven). Specific tax rates apply depending on the type of income. The return is generally filed using Model 210.
Am I obliged to appoint a tax representative in Spain for NRIT?
Not always. The obligation to appoint a tax representative in Spain for NRIT taxpayers depends on your country of residence and the type of income or activity:
- You are not obliged if you reside in another European Union (EU) member state or European Economic Area (EEA) country with which there is legislation on mutual assistance in tax information exchange and collection (provided it is not a jurisdiction classified as non-cooperative).
- You are obliged to appoint a representative resident in Spain, among other cases, if you operate through a Permanent Establishment (PE), if you carry out certain economic activities without a PE (such as provision of services, technical assistance, or works that do not constitute a PE but for which the Tax Agency requires it), if the Tax Administration expressly requires it due to the amount or characteristics of the income, or if you reside in a non-cooperative jurisdiction (tax haven) and own assets or rights in Spain (except for securities traded on official secondary markets). Consult our tax representation services for non-residents.
What is imputed income from urban properties for non-residents and who pays it?
Imputed income from urban properties is an estimated income that Spanish tax law attributes to non-resident owners of urban properties located in Spain that are not rented out or used for economic activities. It is considered that the mere ownership of a property available to its owner generates a utility or enjoyment, and therefore it must be taxed. The owners (individuals) of such properties must pay it using Model 210.
How is the taxable base for this imputed income calculated in Model 210?
Generally, the taxable base for imputed income is calculated by applying a percentage to the cadastral value of the property, which is the value shown on the Property Tax (IBI) receipt:
- 2% of the cadastral value, as a general rule.
- 1.1% of the cadastral value, if it has been revised or modified according to the collective valuation procedure and has come into effect in the tax period or in the previous 10 tax periods.
If the property lacks a cadastral value or it has not been notified to the owner, 50% of the acquisition value or the value assessed by the Administration for other taxes will be used, and the 1.1% percentage will be applied to this. The taxable base will be calculated proportionally to the number of days in the year the property has been owned or not rented out. No expenses can be deducted from this income.
What is the tax rate applicable to imputed income from properties?
Once the taxable base for imputed income is calculated, the general current NRIT tax rate is applied:
- 19% for taxpayers resident in another European Union (EU) member state, Iceland, Norway, and, since 11/07/2021, Liechtenstein (with whom there is an effective exchange of tax information).
- 24% for other non-resident taxpayers.
What form is used and what is the filing deadline for imputed income?
Model 210 is used to declare imputed property income. The filing deadline is throughout the calendar year following the accrual date (which is December 31 of each year). For example, imputed income for the year 2023 can be declared and paid throughout the year 2024, until December 31, 2024 (or until December 23 if direct debit is chosen).
If I am a non-resident and rent out my property in Spain, how am I taxed?
You must declare the income obtained from the rental using Model 210. Generally, the declaration is quarterly if tax is due. If you are an EU/EEA resident with information exchange, you can deduct certain rental-related expenses. The tax rate is 19% (EU/EEA on net income) or 24% (other countries on gross income).
What expenses can I deduct if I rent out my property and am an EU/EEA resident?
If you meet the requirements, you can deduct expenses such as mortgage interest, IBI (property tax), community fees, repairs (with limits), property depreciation, insurance, etc., provided they are directly related to the rental and duly justified. See the Rentals section for more details.
How and where is Model 210 filed?
Generally, Model 210 is filed electronically through the AEAT's e-Office, requiring electronic identification. If tax is due, payment is managed online or through a collaborating entity. If it's a refund or zero-rated, and paper filing (pre-declaration) is chosen, it is submitted at the AEAT Delegation. See the How to File Model 210 section.
What documentation do I need for Model 210?
You will need your NIE, cadastral data of the property (if applicable), proof of income and expenses (for rentals), deeds (for gains), withholding certificates, and, if applying DTT benefits, a tax residence certificate. You must keep this documentation.
GESTISYD Services for Model 210 and Non-Resident Taxation
At GESTISYD, we are experts in non-resident taxation in Spain and offer you a comprehensive service for managing Model 210 and NRIT.
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We handle the completion and electronic filing of your Model 210, whether for imputed income, rentals, capital gains, or other income, ensuring compliance with all Model 210 deadlines.
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