Filing the non-resident return (modelo 210) for rent or imputed income

Terms used

• DNI — The DNI is the national identity card of Spanish citizens.
• Modelo 210 — Modelo 210 is the tax return non-residents file for income earned in Spain without a business base.
• Imputed income — Imputed income is notional income the tax agency charges on a home you own and keep unrented, based on cadastral value.
• IBI — The IBI is the annual local property tax charged by the town hall.
• NIF — The NIF is the Spanish tax identification number.
• NIE — The NIE is the identification number Spain gives to foreigners, also used as their tax number.
• Modelo 799 — Modelo 799 is the payment document used to pay modelo 210 at a bank or by transfer from abroad.
• Modelo 211 — Modelo 211 is the form a buyer files to pay the 3% retention when buying from a non-resident.

Key rules

• One return per income type: File a separate modelo 210 for each type of income, each owner and each property.
• No joint filing: Spouses and co-owners each file for their own share with their own NIF or NIE.
• Tax rates on imputed income: The rate is 19% for EU/EEA residents and 24% for everyone else.
• Expenses: Only EU/EEA residents can deduct actual expenses from rent.

Which income needs a modelo 210

You file modelo 210 for income you earn in Spain without a business base here. For most owners that means two things: rent you actually receive, and "imputed income" on a home you own but do not rent. Capital gains, dividends and interest not already taxed at source also go on this form.

You file one return per income type. If you rent a home for part of the year and leave it empty the rest, you file for the rent and for the empty days separately.

Rent: file every quarter

Rental income is filed quarterly, within the first 20 days after each quarter ends. In practice the windows are 1–20 April, 1–20 July, 1–20 October and 1–20 January. Each return covers the rent that fell due in that quarter.

If you live in the EU/EEA and deduct real expenses (such as IBI, community fees, insurance, repairs and interest), you may instead file one annual return for the whole year. Residents of other countries cannot deduct expenses, so they pay on the gross rent.

Imputed income: an empty home is taxed too

If you own a Spanish home for your own use and do not rent it, you still owe tax on imputed income, a notional income worked out from the property's cadastral value. The standard charge is 1.1% of the cadastral value, or 2% if the value has not been revised in the last ten years. The tax rate is 19% if you live in the EU/EEA and 24% elsewhere. If the property has no cadastral value, a different base is used, so ask the tax agency.

Land with no building and properties used in a business are not caught. Being your usual home does not help if you are a non-resident.

The deadline: tax on an unrented home is filed once a year, by 31 December of the year after the year it applies to. For example, the 2025 tax is filed by 31 December 2026.

If you rent the home for part of the year, rent covers the rented days and imputed income covers the rest.

If you sell the home

The sale year is treated on its own. Check the exact due date for that year with the tax agency or an adviser before you sell, because it can fall earlier than 31 December of the following year.

Co-owners and couples

There is no joint return for non-residents. Each co-owner, spouses included, files a separate modelo 210 for their own share, using their own NIF or NIE. Income and expenses are split by ownership percentage. For an unrented home, that means one return per owner and per property, per year.

Using a representative

You can have a representative file for you. They can submit with their own electronic certificate. Your details and your NIF or NIE still go on the return, and the return is still in your name.

How to file and pay

1. Open the modelo 210 service on the tax agency's electronic office, under the non-resident tax procedures.
2. Identify yourself with an electronic certificate, electronic DNI or Cl@ve.
3. Choose the taxpayer type, income type, period and your NIF or NIE.
4. Enter the income, allowed expenses, and the property and cadastral details. The form calculates the tax.
5. Pay. Online payment uses direct debit from a Spanish account or a card, and gives you a payment reference code. Without a Spanish account, generate a payment document (modelo 799) and pay at a bank or by transfer from abroad.
6. Sign, submit, and save the receipt and the filing PDF.

Check the right form

Modelo 210 is your own return. If you are buying from a non-resident, you use a different form (modelo 211) to pay the 3% retention. The documents list, checklist and FAQ below cover the rest.

Timeline and deadlines

• If you live in the EU/EEA and deduct expenses, file one annual return for the whole year instead: after the year ends Deadline: 31 December of the following year.

• File the imputed income for the year you sell the home: within the first 20 days after the end of the quarter of the sale

Documents you need

• Electronic access to the AEAT, Spain's tax agency: an electronic certificate, electronic DNI, or Cl@ve. Some taxpayers can use a reference number instead. A representative can file with their own certificate.

• The NIF or NIE of each taxpayer. Every co-owner needs their own, because each files for their own share.

• The payment document (modelo 799), if you pay at a bank or by transfer from abroad instead of online. The filing service generates it for you when tax is due.

• The filing receipt with its secure verification code (CSV) and the filing PDF. You get them after you submit, so save both.

Non-resident filing checklist

• Get your Spanish tax number (NIE) before you file. Apply with form 030 at a Spanish consulate, a police station or the tax agency (AEAT), in person or through a representative with power of attorney.

• If you own property in Spain but have no NIE, request one at the immigration office (Oficina de Extranjería) or a police station with form EX-15 and proof of your ties to Spain.

• Collect the property details: address, cadastral reference (referencia catastral), cadastral value and your percentage of ownership.

• Note your tax residence address and country.

• Add up the rent you received, the rental period, and the number of days the home was rented and not rented.

• Gather invoices and receipts for your expenses, such as local property tax (IBI), community fees, insurance, repairs, mortgage interest, depreciation and utilities. Only residents of the EU/EEA (including Iceland and Norway) can deduct them.

• Request a tax residence certificate (certificado de residencia fiscal) from the tax authority of your EU/EEA country if you claim deductions, the lower rate or treaty benefits. Keep it to show on request, and have a Spanish translation ready if asked.

• Choose how you will pay: online with a Spanish bank account, by card or Cl@ve through the AEAT payment gateway, at a Spanish bank with the NRC payment reference, or by transfer from a foreign bank account.

• For a foreign transfer, have the AEAT's IBAN and the payment reference code (justificante) from the completed form ready.

• Put the filing deadline in your diary: rental income is filed quarterly, within the first 20 days after each quarter ends, and tax on an unrented home is filed once a year, by 31 December of the year after the year it applies to.

Frequently asked questions

Do spouses who co-own a Spanish home file one modelo 210 together?

No, spouses who co-own a Spanish home do not file one modelo 210 together, because each owner files a separate return for their own share. Income and expenses are split by ownership percentage, and each person uses their own tax number. No joint filing exists for non-residents.

How many modelo 210 returns do I file for an empty home I own?

You file one modelo 210 per owner and per property, once a year, for your share of the home. It covers the imputed income, a taxable amount worked out from the cadastral value even though you received no rent.

Which form do I use if I am buying a property from a non-resident?

If you are buying from a non-resident, you file modelo 211 as the buyer to pay the 3% retention. Modelo 210 is the seller's own return for rent, imputed income and similar income, so it is a different form.

What happens to the imputed income if I sell the home during the year?

If you sell the home during the year, the year of sale is treated on its own, and the imputed income is due within the 20 days after the end of the quarter of the sale. Ask the AEAT or an adviser to confirm the date for your sale.

Can I pay modelo 210 without a Spanish bank account?

Yes, you can pay without a Spanish bank account by generating a payment document (modelo 799) and paying by bank transfer from abroad. Paying by card is another option if tax is due.