Owning, renting or selling property in Spain can create different Form 210 obligations. We identify the correct return, calculate the Spanish tax position and organise any outstanding periods.
Technical review: August 2026
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.
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.
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.
For imputed income corresponding to 2026 and later years, the filing period is 1 April to 31 December of the following year, with direct debit available up to 23 December. Imputed income for 2025 keeps the former period, 1 January to 31 December 2026.
2026 transition for tax-payable returns: if filed separately, July–September 2026 rental income is filed during the first 20 calendar days of October 2026, while October–December 2026 moves to 1–20 April 2027.
The seller's Form 210 is filed during a three-month period once one month has elapsed from completion. During that first month the buyer pays the 3% withholding using Form 211. Income type 28 cannot be paid by direct debit.
| Case | Filing period | Note |
|---|---|---|
| Imputed income 2026+ | 1 April–31 December next year | Direct debit to 23 December |
| Grouped rental income 2026+ — tax payable | 1–20 April next year | Direct debit 1–15 April |
| Separate rental income from October 2026 — tax payable | 1–20 April next year | 2026 transitional rule |
| Property sale | 3 months once 1 month has elapsed from sale | 3% withholding first, using Form 211 |
You can check the indicative calendar in our Form 210 calculator.
Model 210 is used to declare various types of income obtained in Spain by non-residents. The most common are:
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
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
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
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
We review your case, calculate the applicable tax and help you file correctly before AEAT.
Request reviewImputed 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.
The taxable base is calculated by applying a percentage to the cadastral value of the property, which appears on the Property Tax (IBI) receipt:
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.
The following NRIT tax rate is applied to the calculated taxable base (imputed income):
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
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.
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:
The ordinary Tax Agency position is:
New case-law issue: two linked National Court judgments allowed expenses for a US resident, but Spanish law and Tax Agency guidance remain unchanged and there is no published Supreme Court doctrine settling the point. Read the country-by-country analysis, the step-by-step procedure or see our monitoring and claims service.
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.
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.
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.
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).
Filing Model 210 is generally done electronically through the e-Office of the Spanish Tax Agency (AEAT).
You can also use our dedicated calculator with its own URL for easier sharing or linking.
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.
The rent entered is the actual total received during the rented period; it is not prorated again. The calculator adds imputed income only for the days not rented.
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).
An individual is considered a tax resident in Spain if they meet any of these conditions during the calendar year:
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.
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, on our tax blog).
The tax treatment in NRIT is radically different depending on whether you operate with or without a Permanent Establishment (PE) in Spain:
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:
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.
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:
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.
Once the taxable base for imputed income is calculated, the general current NRIT tax rate is applied:
2026 update - Order HAC/623/2026: Model 210 is used to declare imputed property income. For 2026 and later years, the period is 1 April to 31 December of the following year, or until 23 December for direct debit. Imputed income for 2025 keeps the former period.
2026 update - Order HAC/623/2026: you must declare rental 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.
Under the ordinary statutory treatment, taxpayers resident in another EU Member State or in qualifying EEA states with mutual-assistance rules may deduct permitted expenses when directly linked to the Spanish rental income and properly evidenced. For residents of third countries, the domestic rule starts from gross income; any rectification claim based on case law must be considered separately.Rentals section for more details.
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.
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.
We review the type of income, number of taxpayers, properties, periods and any additional work before sending a tailored quote.
For an imputed-income return, a rental period, a refund claim or another specific filing.
Request a quoteFor owners or taxpayers with recurring Spanish filing obligations and a tax calendar to manage.
Request a proposalWe review the 3% withholding, capital-gain calculation and any refund or additional liability.
Review a saleTell us briefly what you need to decide or resolve. We will confirm whether we can assist you and what information is required.
Please do not send tax, identity or banking documents through this form.