Everything you need to know about the Non-Resident Income Tax
Model 210 is the tax return non-tax-resident individuals use to pay Spain's Non-Resident Income Tax (IRNR) when they own property in Spanish territory.
It applies even if the property is empty or used only by the owner: the Spanish tax agency treats having it available to you as generating income — known as imputed income.
Any individual who is not a Spanish tax resident and owns property in Spain, whether it's empty, for personal use, or rented out. If there are several owners, each one files their own return for their share.
The tax base is 1.1% or 2% of the property's cadastral value (depending on when it was last revised). A 19% rate applies if you're a resident of the EU, Iceland, or Norway, or 24% otherwise. You can estimate your amount with our calculator on the homepage.
For an empty or owner-used property, the imputed-income return is filed sometime during the calendar year following the year it accrued. For rented properties, filing is quarterly. Exact deadlines can vary by situation, so we recommend checking with our team before filing.
Filing Model 210 late can lead to surcharges and late-payment interest from the Spanish tax agency, which increase the longer you wait. Filing on time — even with help — is always cheaper than a later correction.
Don't confuse them: Model 210 is filed by the non-resident owner to declare their income in Spain. Model 211 is the withholding a buyer must apply when purchasing property from a non-resident — a separate procedure.
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