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.
It works per income and per period. If you rent out, you report the rent collected with the frequency the law sets; if the home is empty, you report the deemed income once a year. Residents of the EU or the European Economic Area can subtract rental-related expenses, such as IBI property tax, community fees, insurance or mortgage interest; everyone else is taxed on gross income.
The typical mistake is filing nothing because «the apartment makes no money» or because someone in Spain «takes care of it» without checking. If nobody filed it, the debt stays in your name and the AEAT can claim it with surcharges. Another frequent error: deducting expenses without keeping the invoices that support them.
Modelo 210 is the practical side of the IRNR and depends on your tax residency: if you become resident, that income moves to the resident income tax return. If you apply a double taxation treaty, keep the residency certificate from your country.
Guides that use this term
- Non-resident tax in Spain: which taxes you pay and when
- Modelo 210: the Spanish non-resident tax, explained in full
- How to file and pay modelo 210 from outside Spain
- Renting out a property in Spain as a non-resident: what you pay and when you declare it
- Are you a Spanish tax resident? The 183-day rule, and the other two almost nobody looks at
Related terms
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