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Your modelo 210, worked out and ready to file

You do not live in Spain and you own a home, a parking space or a storage room here. The tax office expects one return per property, per owner and per year. kontora works yours out and hands it over completed; you do the filing, with no NIE and no digital certificate.

Written and reviewed by the kontora team. How we verify.

Quick answer

If you do not live in Spain but own a home, a parking space or a storage room here, the Spanish tax office expects one modelo 210 per property, per owner and per year, even when the property sits empty and earns nothing. kontora works out the tax, prepares the completed form and hands you the exact instructions to file it and pay it from your bank outside Spain: €19.95 + IVA per return. You do the filing, and you need neither an NIE nor a digital certificate.

Most foreign owners find out about this tax late, and the expensive way: a letter from the AEAT (the Spanish tax agency), or the notary in the middle of a sale. It is not a complicated tax; it is an invisible one, because no reminder ever arrives and because the flat can sit empty for years without producing a single euro of income.

This page explains exactly what the service does, what it costs, how many returns you owe and what we still do not do. If you would rather do it yourself, the complete modelo 210 guide has everything you need, free and with the legal articles cited.

How it works

1

You give us the property details

Cadastral reference, cadastral value from your IBI bill (the Spanish local property tax receipt), ownership percentage, and purchase or sale dates if the year was not complete. We tell you exactly where each figure comes from.

2

You see the tax and the number of returns

Before paying anything. With the breakdown per property and per owner, the rate that applies to you, and the imputation percentage we used, with its reason.

3

We hand you the finished 210

Completed, with filing instructions and the payment document to transfer the money from your own bank. The filing itself is done by you.

How many returns you owe, and what it costs

€19.95 + IVAper return

The price is flat: the same fee for a home, a parking space or a storage room. What multiplies the bill is not our 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 year (article 2.1.b of Order EHA/3316/2010).

Your caseReturnsService priceWith IVA
One person, one home1€19.95€24.14
A couple owning one home 50/502€39.90€48.28
One person with home, garage and storage room3€59.85€72.42
A couple with home, garage and storage room6€119.70€144.84

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.

We say it before charging you: sometimes the tax is smaller than the fee

A storage room with a cadastral value of 8,000 euros, in a municipality that has revised its values, owned by a resident of Germany, produces a tax bill of around 17 euros a year. Less than the cost of preparing it. When that is your case we show it on the same screen as the price, not at the payment step, and the free guide stays there so you can do it yourself.

This is not politeness: hiding the fact that the service costs more than the tax would be a misleading omission of the kind Spanish consumer law penalises (articles 19 and 20 of the consolidated Consumer Protection Act). We would rather lose that sale.

What the service covers today, and what it does not

Yes: imputed income from urban properties (income type 02), which is the case of a home, garage or storage room kept for your own use or left empty. With several co-owners, with partial years due to a purchase or a sale, and with usufruct. If you are the bare owner we tell you so and we do not charge you, because the one who declares the imputed income is the usufructuary (article 85.2 of the personal income tax law).

Not yet: rental income (types 01 and 35), capital gains on a sale (types 28, 33 and 34), refund claims, rural properties, properties used for a business activity, and legal entities, which file through modelo 213. For those cases the guides map the ground, and where real money is at stake the honest answer is a gestor (a Spanish tax agent).

We are not a gestoría either: kontora is software. We do not give personalised tax advice, and filing with the AEAT is done by you with what we hand over.

You need no NIE, no digital certificate and no Spanish bank account

The route we use is the pre-filing procedure in article 14 of Order EHA/3316/2010: you complete the form, obtain a payment document with its identifier, and pay by transfer. If you have 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, and in the instructions we hand you.

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. We prepare each year separately, because every tax year is its own return.

A kontora service

File your own modelo 210 for €19.95 + IVA

You give us the property and owner details; kontora works out the tax, prepares your modelo 210 and hands it over ready to go, with the exact instructions to file it and pay it. Filing is still done by you.

  • €19.95 + IVA per return. The same price for a home, a parking space or a storage room.
  • One return per property, per co-owner and per year. That is the tax office rule, not ours: a married couple with a home, a garage and a storage room files six. That is why you see the count and the total before you pay anything.
  • No NIE and no digital certificate needed. The pre-filing route in article 14 of Order EHA/3316/2010 lets you file and pay by transfer from your bank outside Spain.

The service is about to open and the payment link will be published right here. Leave us your email and we will tell you the day you can use it.

Tell me when it opens

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?
No. kontora works out the tax and hands you the completed modelo 210 with the exact instructions to file and pay it. Filing with the AEAT is done by you. Direct electronic filing is on the roadmap and requires a colaboración social agreement and a certificate; when it exists you will hear it from us, not from the small print.
Why several returns and not one?
Because imputed income cannot be grouped: article 2.1.b of Order EHA/3316/2010 only allows grouping income arising from the same asset, and imputed income arises from the property itself. The form confirms it, with a single cadastral reference box. A couple with a home, a garage and a storage room files six returns a year.
Do I have to declare if the flat is empty and earns nothing?
Yes. Article 13.1.h of the Non-Resident Income Tax Act taxes imputed income from urban properties not used for a business activity: the law presumes a return simply because the property is at your disposal, even if you neither rent it out nor use it. It is precisely the case people are least aware of.
How much is the tax itself?
The base is 2% of the cadastral value, or 1.1% if the municipality revised its cadastral values through a general collective valuation within the window set by article 85 of the personal income tax law, prorated by the days the property was yours and by your ownership share. That base is then taxed at 19% if you live in the EU, Iceland, Norway or Liechtenstein, and at 24% otherwise.
When can I pay for the service?
The service is about to open and the payment link will be published on this very page. Leave your email and we will tell you the day you can use it; in the meantime the modelo 210 guides are complete and free.
What if my case does not fit?
We tell you before charging you, not after. The cases that fall outside the self-service today (rental income, a sale during the year, a property used for a business activity, a rural property, or a company as owner) are identified in the first questions, with an explanation of why and where to go.

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.

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