Frequently asked questions

Anyone, individual or entity, who is not tax resident in Spain and earns Spanish-source income without a permanent establishment here. What decides it is tax residence, not nationality and not whether you hold a NIE. And you declare income by income: an empty flat, a tenancy, some bank interest or a property sale are separate obligations, each with its own income code and its own deadline, even in the same year for the same person.

A residents' return is annual and sums up everything the person earned. Modelo 210 belongs to non-resident tax and works the other way round: each item of income is declared on its own, with its own accrual date, income code and deadline. One year can need several filings, one for the empty flat and up to four for quarterly rent, and only rental income may be grouped into a single annual declaration.

Yes. The law imputes an income purely from your having an urban property at your disposal: 1.1% of the cadastral value where that value was set by a general collective valuation procedure in the tax year or the ten before it, and 2% otherwise. For 2023, 2024 and 2025 the test was different: it was enough that the revision took effect on or after 1 January 2012. Where the property has no cadastral value, the base is 1.1% of half the higher of two figures, the acquisition value and the value checked by the authorities.

Two. Each owner declares their own share on their own Modelo 210: there is no joint filing in non-resident tax. A couple owning half each files two returns, each on half the base; on a sale, each settles half the gain and deducts half of the 3% withheld. And if one lives in the EU and the other does not, on rent and imputed income each is taxed at their own rate.

It depends on the income. Imputed income: during the following calendar year — from the 2026 income on, between 1 April and 31 December. Rent: the 1st to the 20th of the month after each quarter, or, with the annual grouping available for income accrued from 2024, 1 to 20 January for 2024 and 2025 income and 1 to 20 April from the 2026 income on; rent accrued from October 2026 is filed 1 to 20 April of the following year even when declared separately. A property sale: three months, beginning one month after the deed, and that window governs even where there is nothing to pay. On the other income types, a self-assessment with nothing to pay: 1 to 20 January. Refunds can be claimed from 1 February of the following year, and the limit is four years from the end of the withholding declaration period.

If you file of your own accord before the tax agency contacts you, a late-filing surcharge applies that grows with the delay, plus interest for late payment. If their letter arrives first, it stops being a surcharge and becomes a penalty, which costs considerably more. The obligation does not fade with time while the administration can still review the year, so filing late is always better than not filing.

It depends on the income and on where you live. On the 2025 and 2026 tables, rent and imputed income are taxed at 19% if you live in the EU, Iceland, Liechtenstein or Norway and at 24% otherwise. Gains on a property sale, interest, dividends and gains on securities are taxed at 19% wherever you live, unless the treaty with your country sets a lower cap. Pensions follow a scale: 8% up to €12,000 a year, 30% to €18,700 and 40% above that. Every guide on this site carries a worked example.

It may cap the rate below Spain's domestic one, particularly on dividends, interest and royalties, and in some cases it takes the income out of Spanish tax altogether. Where the Ministry of Finance's table gives a single ceiling for your country, miDeclaro applies it and asks for your certificate of tax residence, which the treaty rate needs. Where the ceiling depends on conditions, your country is not in the table, or the income is a pension, a salary or a director's fee, the declaration goes to a person before anything is applied. We would rather not answer than answer wrongly, because a treaty misapplied is not an error the tax agency corrects in your favour.

Your NIE or NIF and your country of tax residence. For a property, an IBI receipt or a nota simple: that is where the cadastral value and the year of the last revision come from, and the year decides whether 1.1% or 2% applies. For a tenancy, proof of the rent received (the lease, the platform's statement or bank statements) and, if you live in the EU, Iceland, Liechtenstein or Norway and deduct expenses, their invoices or receipts. For a sale, both deeds and the buyer's copy of Modelo 211 for the 3% withheld. For a treaty rate, a certificate of tax residence from your country. Plus the certificate of any tax withheld.

Nothing. The calculation, the full breakdown and the filing pack with the exact values to enter on Modelo 210 are free, and so is the human review of the cases that need one. You file it yourself on the Agencia Tributaria's website, and the tax, where there is any to pay, goes to them and not to us. We never ask you for payment details.

Sometimes, and often on a sale: the buyer withholds 3% of the price whether there was a gain or a loss, so if your actual liability is lower, you claim the difference on the return itself. The same happens where a pension payer or a company tenant withheld more than was due. We cannot promise a refund. It depends on your figures, and the calculation tells you whether the result is to pay, zero or to refund.

No. miDeclaro asks in plain language, computes with a deterministic engine, never with the language model, and hands you a pack with the exact values to enter on Modelo 210. It files nothing on your behalf and signs nothing, and it does not replace personalised advice from a tax adviser. Cases the engine flags are read by a person before you get the result, and if yours is complex, take a professional as well.