The Modelo 210 is the specific tax form every non-resident property owner in Spain needs to become familiar with — it’s how you declare and pay the IRNR described in our main non-resident tax guide, and you’ll file it every single year you own the property.
What the Modelo 210 Is For
It’s a standardized declaration used by non-residents to report Spanish-source income to the Agencia Tributaria (Spanish Tax Agency). For most foreign property owners, it covers either imputed income (an empty/personal-use property) or actual rental income, filed as separate declarations depending on the income type and timing.
Step-by-Step: Filing for Imputed Income
- Find your property’s cadastral value (valor catastral), shown on your IBI property tax bill
- Calculate the taxable base: 1.1% of cadastral value (or 2% if not revised in the last decade)
- Apply your rate: 19% (EU/EEA) or 24% (non-EU, including US/UK)
- File online via the Agencia Tributaria’s electronic system, using your NIE as your tax ID, or through a gestor
- Pay via direct debit from a Spanish bank account, or by bank transfer using the reference generated
Worked Example
| Item | Value |
|---|---|
| Cadastral value | €140,000 |
| Imputed income (1.1%) | €1,540 |
| Tax rate (non-EU) | 24% |
| Annual tax owed | €369.60 |
Filing If You Rent the Property
Rental income filings are separate from the imputed income filing and must be done for each rental period (historically quarterly for ongoing rentals, though many owners file annually for simpler situations — confirm the current required frequency with a tax advisor, since rules have shifted). For 2026 rental income specifically, the filing window moves to 1–20 April 2027.
Common Mistakes
- Forgetting to file at all in years the property wasn’t rented, assuming no income means no obligation
- Using the purchase price instead of the official cadastral value as the calculation base
- Missing the filing deadline, which triggers penalties even if the tax owed is small
- Not updating the Agencia Tributaria with a current address for correspondence
Frequently Asked Questions
Can I file jointly with my spouse if we co-own the property?
No, each owner files an individual Modelo 210 based on their percentage ownership share of the property.
Is there a minimum amount below which I don’t need to file?
No, the filing obligation applies regardless of how small the calculated tax amount is — there’s no de minimis exemption for property owners.
How much does it cost to have a gestor file it for me?
Typically €60–150 per filing for a straightforward imputed income declaration, often less if bundled as an annual service across multiple years.