Spanish tax for non-residents

Talk. We prepare your Modelo 210.

Prepare your Modelo 210 in a 15-minute conversation. No forms, no legal jargon, no €250 gestor fee.

app.mideclaro.com
  1. Hello — I'm your miDeclaro assistant. I'll ask a few questions about what you had in Spain last year.
  2. Which country are you a tax resident of?
  3. Germany
  4. As an EU/EEA resident you can deduct expenses: IBI, community fees, insurance, repairs and mortgage interest.
  5. How was the property used during the year?
  6. Let for the whole year
  7. How much rent did you receive in total?
  8. €10,800
  9. To pay

    €1,749.90

    With the breakdown of how each number was reached, and your filing deadline.

A real conversation with the assistant. The figure is computed by our engine from the 2025 rate table.

Does one of these sound like you?

These are the situations we see every day. If one of them is yours, Modelo 210 comes into play: sometimes to pay what you owe, sometimes to claim back tax that was over-withheld.

1

You let your coastal flat for a few weeks a year

A German who owns a flat in Málaga, lets it from June to September and leaves it shut the rest of the year. That is two separate incomes with two separate deadlines: the rent for those months, and the imputed income for the time the flat was at his disposal.

2

Your Spanish home sits empty and earns you nothing

A British owner with a house in Alicante she only uses at Easter. She collects no rent at all, but the law imputes an income on the cadastral value, and because the UK has been outside the EU since 2021 she is taxed at 24% instead of 19%.

3

You sold up and the buyer withheld 3%

A Dutch owner who sold his flat in Valencia and saw the buyer withhold 3% of the price to pay it over under Modelo 211. That 3% is a payment on account: to credit it against what he actually owes on the gain he has to file Modelo 210, and he has three months starting one month after the deed.

4

You are paid from Spain without living in Spain

A French shareholder with dividends from a Spanish company, or a retiree drawing a Spanish pension. The payer has already applied the Spanish rate; if the treaty between Spain and your country sets a lower maximum, Modelo 210 is how you claim the difference back.

Royalties, interest, dividends, employment, self-employment, pensions: we calculate all fifteen IRNR income types.

How the assistant works

It is not a form dressed up as a chat. It is a conversation in which every question is there for a reason, and we tell you the reason.

  1. 1

    It asks, one thing at a time

    Only what your case needs. If you own no property in Spain, we will never ask you about cadastral values.

  2. 2

    You answer in your own words

    "I let it in July and August" is a valid answer. Turning that into tax language is our job, not yours.

  3. 3

    The engine computes, not the AI

    Amounts come from a deterministic engine applying the official rate table for that tax year. The language model understands what you say; it never touches a euro.

  4. 4

    A person reviews anything out of the ordinary

    Property sales, directors' fees, salaries for work done in Spain, services sold to Spanish clients, a treaty rate that depends on conditions and a doubtful residence are all checked by a person before your Modelo 210 is drawn up.

  5. 5

    You get the pack and file it yourself

    A PDF with every figure, its field and your deadline. You take the last step on the AEAT's site: the declaration is yours and you sign it.

Three ways to file Modelo 210

None of them is wrong. They differ in price, in language, and in how much you need to know before you start.

A gestoría

Cost
Between €80 and €250 per declaration
What it takes
Days or weeks, longer in the busy season
Language
In Spanish, and mostly over email
What you need to know
No tax knowledge, though you still gather and send the paperwork yourself
Who files
The gestoría, on your behalf

The sensible option if your case is complicated or you would rather delegate the signature.

Yourself on the AEAT website

Cost
Free
What it takes
However long it takes you to understand the form
Language
The form and its help text are in Spanish
What you need to know
Which "tipo de renta" code your income falls under, which boxes to fill in, and what accrual date to enter
Who files
You

Perfectly doable once you have done it before. The form does not warn you if you pick the wrong code.

miDeclaro

Cost
Free
What it takes
A conversation of about fifteen minutes
Language
In Spanish or English, in ordinary words
What you need to know
Nothing: we ask about your situation, not about form boxes
Who files
You, with every figure already worked out and matched to its box

We hand you the pack and the deadline. You take the final step on the AEAT's own site.

All 15 IRNR income types, calculated

Not just rental income. If you had any Spanish-source income, it is here.

Real estate

Rental · Imputed income on an idle property · Property sale

Investments

Interest · Dividends · Gains on securities · Royalties

Work and activity

Employment · Self-employment · Director's fees

Other income

Pensions · Lottery prizes · Digital services · Transfer of other assets

What you get

One PDF per declaration. It is not the official form: it is exactly what goes into it.

Every figure, ready to type in

Gross income, deductible expenses, taxable base, tax rate, gross tax, withholdings and payments on account, and the result.

The Spanish name of every field

Each figure is labelled exactly as the form labels it, so there is no guessing where it goes.

The income type code

The code each income is filed under: 01 for rent, 02 for imputed income, 28 for a property sale — 33 or 34 if it was your former main home and you reinvested. The form asks for it before anything else and will not work it out for you.

Your deadline, as actual dates

From one exact date to another, worked out from the accrual date of that income. Each income has its own deadline.

What to attach

Your country's certificate of tax residence, the certificates for any withholdings applied to you and, if a refund is due, proof that the account is yours.

How to pay or claim

The transfer from abroad using the payment identifier the site generates, or the IBAN and paperwork for a refund, with the steps in order.

The exact path through the AEAT site

Todas las gestiones > Impuestos y tasas > Impuesto sobre la Renta de no Residentes > Modelo 210 > Predeclaración.

Your copy, archived

The declaration is stored with your answers and with the version of the rate table that produced it. In four years' time it will still explain itself.

Why trust us with your tax data

Preparing a tax return means handling very personal data. This is what we do with it, and what we do not.

No figure is written by a model

Amounts are computed by a deterministic engine, verified against the worked examples in the AEAT's own manual. The language model only interprets what you say.

Rate tables are versioned and immutable

Each tax year has its own closed, versioned table, and every calculation records which one produced it. That is what lets an archived declaration be reproduced years later.

Uncertainty is never automated away

When something cannot be computed with certainty we do not invent it: it is flagged and a person reviews it before you file.

Everything stays in the European Union

Processing and storage happen on servers inside the European Union, under the GDPR. Your documents do not leave it.

You can correct it and delete it

You can see everything you have told us, change any answer — the declaration recalculates at once — and delete your documents.

And what we do not do

  • We do not file anything on your behalf. We do not hold your digital certificate or your Cl@ve, and we do not sign for you.
  • We are not your tax adviser. We prepare a calculation and explain how to file it; we do not replace a professional's judgement on your case.
  • We promise no refund. The result is whatever your data produces: an amount to pay, an amount to be refunded, or zero.
  • We do not assume a treaty rate. We apply the ceiling the Ministry of Finance publishes only when it gives a single rate for your country and your income; where it depends on your case, or the treaty may leave the income untaxed in Spain, a person reviews it before you file.
  • We cover tax years 2024, 2025 and 2026. Other years, not yet.
  • For five income types — director's fees, lottery prizes, other gambling prizes, digital services and transfers of other assets — we calculate the tax but do not yet prepare the filing pack: we are still confirming the income code each one is filed under.

Pricing

A gestor charges between €80 and €250 for one Modelo 210.

Free while we are in phase 1

€0

per declaration

  • Calculation for all 15 income types
  • Modelo 210 filing pack (PDF) with every value to enter
  • Calculation explained line by line
  • Permanent archive of your declarations
  • Your filing deadline for each income
  • In Spanish and English
Calculate for free

Free. We prepare your Modelo 210 and hand it to you to file yourself; there is nothing to pay.

Before you start

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.

Frequently asked questions

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.

Start with a question, not a form

Tell us what you have in Spain and in about fifteen minutes you will know which incomes you have to declare, what each one comes to, and the last day you have to file. Free, in Spanish or English, and with no commitment to file anything today.

Start my declaration

Preparing the Modelo 210 is free. You file it yourself on the AEAT's site.