Modelo 210: the Spanish non-resident tax return
If you are not tax resident in Spain but earn income here — a flat you let, one you leave empty, a sale, a pension — Modelo 210 is the form that settles it. This guide explains how it works and links to the detail for each kind of income.
What Modelo 210 is
It is the self-assessment for Spanish non-resident income tax (IRNR) where there is no permanent establishment. Unlike a residents' annual return, it is not one filing that sums up the year: each item of income is declared separately, with its own accrual and its own deadline. That is the part that catches people out. An owner who lets one flat and leaves another empty does not file one Modelo 210 — they file several: the rent on its own track, and the imputed income on the empty flat on another.
Who has to file
Any individual or entity that is not tax resident in Spain and earns Spanish-source income without a permanent establishment here. Nationality is irrelevant; what matters is where you are tax resident. One case surprises almost everyone: owning an urban property in Spain and not letting it also creates a filing obligation. No money comes in, but the law imputes an income anyway.
Which income it covers
Fifteen kinds of income in four families: real estate (rent, imputed income, gains on a sale), investments (interest, dividends, securities gains, royalties), employment and business activity, and other income (pensions, prizes, digital services). The first three — the property ones — are by far the most common among non-residents, and each has its own guide below.
How it is filed
Electronically, through the Spanish tax agency's portal, using a digital certificate, Cl@ve, or a representative. You need the filer's NIE or NIF, the details of the property or the income, and evidence of any tax already withheld. Where there is tax to pay you can settle it by direct debit, but the direct-debit window closes several days before the filing window does. That gap is the usual cause of an avoidable surcharge.
What happens if you file late
A return filed late of your own accord carries a late-filing surcharge that grows with the delay, plus interest. If the tax agency contacts you first, it stops being a surcharge and becomes a penalty. Filing late voluntarily is always cheaper than waiting to be asked.
Guides by income type
Each kind of income has its own rate, its own deductible expenses — or none at all — and its own deadline. These are the four most common situations, each with a worked example.
Imputed income
You own a Spanish property you do not let. Spain taxes you on a notional income anyway.
Read the guideRental income
You let a Spanish property. EU residents are taxed on the profit; everyone else on the gross rent.
Read the guideSelling a property
You sold a Spanish property. The buyer withheld 3% and you settle the gain at 19%.
Read the guidePensions
You draw a Spanish pension while living abroad. It is taxed on a progressive scale, not a flat rate.
Read the guide
Work out your return by talking
Answer a few questions and miDeclaro calculates the tax, shows you where every figure comes from, and generates the form ready to file.
Get startedRates and deadlines for the 2025 tax year. Source: AEAT Non-Resident Taxation Manual (May 2025); docs/non_resident_tax_rates_spain.xlsx.