Non-Resident Tax Return (Modelo 210) in Spain

Mandatory Spanish tax for non-resident property owners

If you own property in Spain but do not live in the country full time, you are likely required to file Non-Resident Income Tax through Modelo 210. This obligation applies whether you rent out the property, use it exclusively for yourself or have recently sold it as a non-resident.

At NomadTaxSpain, we specialise in helping international property owners comply with all their Spanish non-resident tax obligations. We handle calculations, electronic filing and communication with the Tax Agency so you avoid penalties and stay fully compliant year after year.

Who must file Modelo 210 — and when?

Every non-resident individual who owns real estate in Spain must file at least one Modelo 210 per year. There are three main scenarios:

1. You rent out your Spanish property

If you rent your property (short-term holiday lets or long-term rentals), you must file Modelo 210 on a quarterly basis declaring rental income:

• EU/EEA/UK residents: can deduct eligible expenses (such as community fees, local taxes, insurance, repairs and mortgage interest).
• Non-EU residents: generally cannot deduct expenses and are taxed on gross rental income.
• Tax rate:
  • 19% for EU/EEA/UK residents.
  • 24% for non-EU residents.

2. You do not rent the property (personal use only)

Even if you never rent the property, you must file an annual Modelo 210 for so-called imputed income:

• A small taxable income is calculated as a percentage of the property's cadastral value (typically 1.1% or 2%).
• The resulting base is taxed at 19% or 24%, depending on whether you are an EU/EEA/UK resident or a non-EU resident.
• This filing is mandatory even if the property remains empty all year.

3. You sold a property as a non-resident

If you sell your Spanish property while being a non-resident:

• You must file Modelo 210 to declare the capital gain.
• The gain is generally taxed at 19% for all non-residents.
• The buyer is required to withhold 3% of the sale price (Modelo 211). Through Modelo 210 we calculate the final tax and claim a refund if the 3% paid is higher than the tax due.

Failing to file when required can result in penalties, interest and complications when selling the property or regularising your situation in Spain in the future.

How non-resident tax (Modelo 210) is calculated

For rental properties

For properties you rent out, the calculation depends on your country of residence:

• EU/EEA/UK residents: tax is applied to net rental income (gross income minus eligible expenses).
• Non-EU residents: tax is applied to gross rental income with no deductions.
• Tax rates:
  • 19% for EU/EEA/UK residents.
  • 24% for non-EU residents.

For non-rented properties

When the property is not rented and used only by you, tax is calculated on a notional (imputed) income:

• Imputed income is normally 1.1% or 2% of the cadastral value.
• This amount is taxed at 19% (EU/EEA/UK residents) or 24% (non-EU residents).
• The calculation is done for each property you own in Spain.

For property sold by a non-resident

When you sell as a non-resident, Modelo 210 is used to:

• Calculate the capital gain on the sale.
• Apply the 19% non-resident capital-gains tax rate (current general rule).
• Reconcile the tax due with the 3% withholding already paid by the buyer via Modelo 211.
• Claim a refund where the 3% exceeds the tax due.

Our role is to ensure every calculation is correct and that you pay no more than the strictly legal minimum.

Our complete Modelo 210 service for non-residents

We provide a full, worry-free service for non-resident taxpayers who own property in Spain:

1. Full tax calculation

We calculate your tax precisely for:

• Rental income (short-term or long-term).
• Imputed income for non-rented periods.
• Capital gains when you sell as a non-resident.

2. Preparation and filing

We prepare and file all required Modelo 210 returns electronically on your behalf, ensuring they are correctly completed and submitted on time.

3. VAT and local-rental guidance

For clients who offer holiday rentals or tourist lets, we advise on:

• Whether VAT applies to your specific case.
• Relationships with local tourist-licence requirements and municipal obligations.
• How to coordinate Modelo 210 with other potential tax obligations.

4. Multi-property and family group management

We manage returns for multiple properties and co-ownership structures (for example, couples or siblings owning property together), making sure each owner's share is correctly declared.

5. Automatic annual reminders

Our team keeps track of your deadlines and sends reminders so you never miss a quarterly or annual filing again.

6. Refund of the 3% withholding

If you sell your property and the 3% withholding exceeds the final tax due, we prepare the necessary Modelo 210 to claim the refund and follow up with the Tax Agency.

7. Representation before the Spanish Tax Agency (AEAT)

We can act as your representative in Spain, handling queries, corrections and any follow-up required, so you do not need to deal with the tax office directly.

Documents we need to prepare your Modelo 210

We keep the process as simple as possible. Typically we will ask you for:

• Passport or NIE.
• Property deed (escritura) or clear acquisition details.
• Cadastral reference(s) of the property.
• Rental income details and evidence of expenses (if applicable).
• Proof of ownership percentage for each co-owner.
• Bank account details if a refund is involved (for example, after a sale).

From there, we handle all the technical work, calculations and filings, and keep you informed at every step.

Why non-resident property owners choose NomadTaxSpain

We work with international property owners from across Europe, the UK, the US and Latin America who need a reliable partner in Spain to manage their non-resident taxes year after year.

• Specialists in non-resident taxation and Modelo 210.
• Clear communication entirely in English.
• Transparent fees and fast processing times.
• Experience with holiday rentals, long-term rentals and complex ownership structures.
• A reliable annual service so you never have to worry about Spanish deadlines.
• Focus on avoiding penalties, correct calculations and full legal compliance.

Our goal is simple: to make your Spanish non-resident tax obligations easy, predictable and stress-free.

Stay fully compliant — file your Modelo 210 with confidence

Whether you rent your property, use it only for yourself or have sold as a non-resident, Modelo 210 is not optional. The good news is that it does not have to be complicated.

Share your basic property details with us and we will take care of the rest: from calculating the tax to filing the return and managing any refunds or communications with the Tax Agency.