- Do I have to file Modelo 210 if my flat sits empty?
- Yes. Spain treats an urban property available to its owner as generating "imputed income", even if you never rent it or use it. It is calculated on the cadastral value, normally 1.1% or 2%, and declared once a year.
- What difference does being an EU resident make?
- It is the single biggest difference in the whole tax. EU/EEA residents are taxed at 19% and may deduct rental expenses. Everyone else is taxed at 24% on gross income with no deductions at all. Since 1 January 2021 the UK is outside.
- I sold my Spanish property. What do I need to do?
- The buyer is obliged to withhold 3% of the price and pay it with Modelo 211. You declare the gain on Modelo 210 within three months of the month after the sale, crediting that 3%. If the withholding exceeds the tax, you are refunded the difference.
- Do I need a NIE to calculate the tax?
- Not to calculate it. A NIE or NIF is needed to file, not to find out what you owe. You can start without one and add it later.
- What about double-taxation treaties?
- If your country has a treaty with Spain, a lower rate may apply to dividends, interest or royalties. Where the treaty sets a single ceiling we apply it and ask for your certificate of tax residence, which the treaty rate needs. Where it depends on conditions, or the income is a pension, a salary or a director's fee, a person reviews it before you file rather than charging you the full domestic rate.
- What if it gets it wrong?
- The calculation comes from a deterministic engine over the official rates, not from a generative AI, and it is verified against the worked examples in the AEAT manual. Anything unusual is reviewed by a person before it is filed.
- Is this legal or tax advice?
- No. miDeclaro applies the IRNR rules to the data you give us and shows you the calculation line by line, with the rate and the rule behind it. We do not advise on how to arrange your affairs and we are not a substitute for an adviser. If your case calls for professional judgement, we say so.
- What if my case is unusual?
- Then we do not settle it on our own. Some cases always go to a person: property sales, directors' fees, work done in Spain, services sold to Spanish clients, a doubtful residence, the main-home reinvestment exemption, a treaty rate that depends on conditions and an income code the manual does not list verbatim. Each of those stops for review before you file anything, because overcharging you on an assumption is worse than waiting a day.
- What happens to my documents?
- They are stored in the European Union and used solely to compute your declaration and keep it in your archive. We do not sell data and we do not pass it to third parties for commercial purposes. You can delete a document whenever you like; a declaration already computed remains reproducible without it.
- What does it cost?
- Nothing. We are in phase 1 and preparing your Modelo 210 is free: no card, no trial that expires, no paid tier hidden behind it. A gestoría charges between €80 and €250 for the same job.