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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. The whole tax is covered in the modelo 210 guide, and if you would rather have it worked out and filled in for you, in our modelo 210 service.

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IRNR (Non-Resident Income Tax)

Residencia fiscal (tax residency in Spain)

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