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Modelo 210 (non-resident income tax return)

Modelo 210 is the self-assessment form for the IRNR (Non-Resident Income Tax), used by non-residents to declare and pay tax on income obtained in Spain. The classic case is a non-resident owner who rents out their apartment in Spain and reports that rental income on this form.

It is also used, for example, for the deemed income on a Spanish property you own but do not rent out. It is filed online through the Sede electrónica of the tax agency, and the deadlines depend on the type of income.

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IRNR (Non-Resident Income Tax)

Residencia fiscal (tax residency in Spain)

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