How many returns you have to file
What multiplies the paperwork is not any price, it is a tax office rule: imputed income cannot be grouped, so it is one modelo 210 per property, per co-owner and per tax year (article 2.1.b of Order EHA/3316/2010). Worth knowing the number before you ask anyone for a quote.
| Your case | Returns |
|---|---|
| One person, one home | 1 |
| A married couple, one home at 50 % | 2 |
| One person with a home, a garage and a storage room | 3 |
| A married couple with a home, a garage and a storage room | 6 |
Each cadastral reference counts as one property. If the garage shares its cadastral reference with the home because it is an inseparable annex, it is a single asset and a single return.
You need no NIE, no digital certificate and no Spanish bank account
The pre-filing procedure in article 14 of Order EHA/3316/2010 lets you file and pay the modelo 210 by transfer from a bank outside Spain, with no Spanish NIF: the AEAT form itself issues an identifying code (article 14.1.º.b).
That transfer carries four traps that cost deadlines and surcharges: the identifier expires after 30 calendar days, the payment reference must contain that identifier and nothing else, the payment is rejected if it leaves a Spanish bank that collaborates with the AEAT, and the date that counts is the date the money lands, not the date you order it. Each one is explained in the guide to paying from abroad.
If you have not filed for years
That is the most common situation, and it has a way out. Filing late on your own initiative, before the AEAT asks you for anything, is settled with the late-filing surcharge of article 27 of the General Tax Act, with no penalty. If the request arrives first, the penalty regime applies instead. You decide which of the two scenarios you are in, and only while nobody has written to you.
The tax office can review the last four years that have not lapsed: every tax year is its own return.
The modelo 210 for non-residents is handled by spainfiscal
kontora is accounting and tax for people with an activity in Spain. If what you have is a home, a parking space or a storage room as a non-resident, what you need is someone to work out and file your modelo 210, and that is what spainfiscal does, a brand of VG Capital, S.L.U., the same company behind kontora.
- One return per property, per co-owner and per tax year. That is the tax office rule, not ours: a married couple with a home, a garage and a storage room files six.
- They work it out and they file it. kontora does not file the modelo 210 on your behalf and no longer sells it as a service.
- Fiscal representation is contracted and charged separately at spainfiscal, at its own rate: it is not included in the calculation or in the filing.
spainfiscal is a brand of VG Capital, S.L.U., the same company behind kontora, so linking to it is not the recommendation of an independent third party. We link to their service because it covers exactly what kontora does not. Their conditions and their prices are on their own page.
The guides, free and with every article cited
Modelo 210: Spain's non-resident tax, in full
Are you a Spanish tax resident?
Renting out a property as a non-resident
Selling a property as a non-resident
Paying the 210 from abroad
Frequently asked questions
Do you file the return for me?
Why several returns and not one?
Do I have to declare if the flat is empty and earns nothing?
How much is the tax itself?
What if my case does not fit?
Rather have this calculated for you?
kontora generates your tax forms box by box, tells you how much to set aside and reminds you before every deadline.