What is Form 210 and who is required to file it?
If you own a house, flat or apartment in Spain but do not live here regularly, you are very likely to have an annual tax obligation that you may not be fully aware of: Form 210.
Here we explain it to you without legal jargon: what exactly it is, who has to submit it, and by when.
What is Form 210?
This is the form that non-residents use to declare their income earned in Spain to the Spanish Tax Agency. It corresponds to Non-Resident Income Tax (IRNR), for those who do not have a permanent establishment in the country.
If you own a property, you could be affected for three different reasons:
Imputed income: when the dwelling is for own use or is vacant
Rental income: when you rent it out, whether for long-term or holiday rentals
Capital gain: when you sell the property
Each situation has its own rules and deadlines, so the first thing is to identify which one you fit into.
Who should submit it?
If you are not a tax resident in Spain and you receive any income here, you must declare it. For landlords, this includes:
Foreigners with a second home or holiday home in Spain
Spaniards who live abroad but own property here
Owners with the property empty for most of the year
Those who rent out their property, even if it's just for a few weeks in the summer
The most common mistake
Many people assume that paying the IBI (Property Tax) means they are up to date with their tax obligations. This is not the case: they are different taxes. The IBI is collected by the local council; Form 210 is handled by the State Tax Agency.
Another common misconception is that if a property is empty and generates no income, there's nothing to declare. However, the tax authorities consider that a property used for personal purposes generates "fictitious" income—imputed income—which must be declared each year, even if you don't rent it out or earn a single euro from it.
Imputed income: how it is calculated
It is calculated by applying a percentage to the cadastral value:
1.1% of the cadastral value, if this has been revised in recent years through a collective valuation procedure
2% of the cadastral value, in all other cases
Based on that, the tax rate is applied according to your country of residence.
How much do I pay? Tax rates:
This difference particularly affects British landlords: after Brexit, they went from paying 19% with deductions to paying 24% on gross income.
Submission deadlines
The deadlines vary depending on the type of rent and have recently changed with Order HAC/623/2026:
Imputed income (own or vacant dwelling)
Fiscal Year 2025: throughout the calendar year 2026, until December 31
Fiscal Year 2026: the deadline opens on April 1, 2027
Rental income
Fiscal Year 2025: from January 1 to 20, 2026
Fiscal Year 2026: from April 1 to 20, 2027
Property Sale
Three months from the end of the one-month period following the signing: in practice, about four months from the date of the deed
The buyer is obliged to withhold 3% of the sale price and pay it using Form 211; if the resulting amount is less, the seller can request a refund of the excess using Form 210 itself.
What happens if you don't submit it?
There may be surcharges and penalties from the Tax Agency. And since it's an annual obligation, the problem tends to accumulate year after year, often without the owner realizing it until they receive a notification.
How to present it without complications
Doing it on your own requires having a NIE (Foreigner Identification Number), knowing which income tax code corresponds to you, calculating the taxable base correctly, and not missing deadlines, which as you have seen have just changed.
At Spanish Property Taxes, we've simplified the process: you fill out a form in your language in 5-10 minutes, and we handle the rest directly with the Spanish Tax Agency. We are official partners of the Spanish Tax Agency (AEAT), and the platform is available in English, Spanish, German, French, Italian, and Russian.
Submit your Form 210 here: https://spanishpropertytaxes.com/register
(This article is for informational purposes only and does not constitute personalized tax advice. If your situation has specific characteristics, please consult us.)