Modelo 210: your Spanish property tax as a non-resident
If you own a home in Spain but are not tax-resident here, the tax office expects a Modelo 210 from you every year — even if the property sits empty. Miss it and the debt grows quietly with interest. We keep you compliant and file it for you, in English.
How much is your Modelo 210?
An estimate of your annual non-resident tax with verified figures. Indicative; the exact figure is confirmed before filing.
You'll find it on your IBI (council tax) bill.
Annual estimate
Deemed income for own-use property.
The deemed income is due even if the home is empty and earns you nothing. When you sell, the gain is taxed at 19% on this same form; the 3% the buyer withholds (Modelo 211) counts as a payment on account.
Indicative tool; not binding tax advice. Data verified on 2026-08-21: deemed income 1.1%/2% of cadastral value; IRNR rates 19% (EU/EEA) and 24% (rest) — Non-Resident Income Tax Act (RD-Leg 5/2004); deadlines under Orden HAC/623/2026. The exact figure depends on your cadastral value and country of residence, confirmed before filing.
What is the Modelo 210?
It is the form non-residents use to declare and pay the Non-Resident Income Tax (IRNR) on income they get in Spain. If you own a property here, it applies to you in three situations, and they are easy to overlook because Spain does not send you a reminder.
Even if you don't rent it out, you must declare
A home kept for your own use is treated as producing a small deemed income. You pay tax on 1.1% of the cadastral value (or 2% if the cadastre hasn't been updated in the last ten years), at 19% if you live in the EU/EEA or 24% otherwise. Since 2026 this is filed from 1 April to 31 December of the following year.
If you rent it out
You declare the rent, now once a year in the first 20 days of April. EU/EEA residents pay 19% on the profit after deductible expenses; from outside the EU you pay 24% on the gross rent with no deductions.
When you sell
The gain is taxed at 19% through the Modelo 210, and the 3% the buyer withheld (Modelo 211) counts as a payment on account — so you settle up and, if too much was withheld, you claim it back. This ties in with our home-buying service.
We keep it off your plate, every year
Buying is a one-off; the Modelo 210 comes back every year. We watch your deadlines, prepare and file the form, and pair it with a tax representative in Spain if you need one. If you are still sorting out residence, we point you to the right route.
Clear and honest
The calculator above is an estimate to give you the shape of it; the exact figure depends on your cadastral value and country of residence, which we confirm before filing. Our fee is separate and quoted upfront.
One less thing to worry about
Tell us about your property and where you live. We'll tell you what you owe and take the filing off your hands.
Talk to us