Who has to file Modelo 210?
Any individual or entity that is not a Spanish tax resident and earns income from a Spanish source must file Modelo 210. In practice, this covers:
- Non-resident owners of Spanish property, whether it’s rented out or kept for personal use
- Non-residents who sell Spanish real estate or securities
- Non-residents receiving dividends, interest or royalties from Spanish sources
Non-resident property owners
If you own property in Spain and you are not a tax resident, you have a filing obligation even if you never set foot in it. Spanish tax law treats mere ownership of a property you don’t rent out as generating “imputed income,” on the assumption that you benefit from having it available.
Imputed income
If your property is not rented out and is available for your own use, Spain imputes a notional income to it and taxes that, regardless of whether you actually use the property during the year. The imputed income is generally 2% of the property’s cadastral value (1.1% if that value was revised in the last ten years), taxed at the standard non-resident rate.
Rental income
If the property is rented out, you are taxed on the actual rental income received, not the imputed figure. If it’s rented for only part of the year, the two regimes apply side by side: rental income tax for the months it was let, and imputed income tax for the remaining months.
Filing deadlines for 2026
The deadline depends on the type of income, and the rules changed for 2026 under Orden HAC/623/2026:
- Capital gains from selling property: three months after the one-month period following the date of the sale (roughly four months after the transaction).
- Imputed income (property for personal use), accrued in 2026 and later years: the filing window opens on 1 April and closes on 31 December of the year following accrual. For income accrued in 2026, the window runs from 1 April to 31 December 2027, three months later than the window that applied to 2025 and earlier years (which opened on 1 January).
- Rental income, filed separately per quarter: for income accrued up to September 2026, the usual quarterly windows apply (first 20 calendar days of April, July, October and January). For income accrued from October 2026 onward, filing shifts to a single window: 1 to 20 April of the following year.
- Rental income, grouped annually: for 2026 accruals onward, the filing window is 1 to 20 April of the following year (previously 1 to 20 January).
- Refunds: can be filed from 1 February of the year following accrual, within four years of the end of the original withholding period.
Tax rates
- 19%: applies if you are a tax resident of an EU or EEA country with an effective exchange of tax information with Spain (Iceland, Norway and Liechtenstein included).
- 24%: applies to residents of any other country, on the same types of income.
These rates apply to rental income, imputed income and most other non-resident income types. Capital gains from selling Spanish assets follow the same 19%/24% split.
Fiscal representative: when it’s required
Non-residents from a country outside the EU/EEA must appoint a Spain-based fiscal representative in specific cases set out in the Non-Resident Income Tax Law: when acting through a permanent establishment, when carrying out an economic activity in Spain without a permanent establishment, or when the Tax Agency expressly requires it. Simply owning a single Spanish property and filing Modelo 210 for rental or imputed income does not, by itself, automatically trigger this obligation, but the Tax Agency can require a representative in specific circumstances.
How to file
Modelo 210 is filed electronically through the Tax Agency’s website (Sede Electrónica). You’ll need a Spanish tax ID (NIE), and either a digital certificate, Cl@ve PIN, or a reference number depending on the filing method. The system generates a pre-declaration you complete online, which produces the final form and payment instructions.
Filing correctly on your first attempt matters: a wrong income type code, a missed deadline, or an incorrectly declared imputed income base are the most common triggers for a subsequent Tax Agency review.
This is general guidance on Modelo 210. Deadlines and rates can depend on details specific to your case; get in touch before you file if you’re unsure.
FAQs
Do I need to file Modelo 210 if my property is empty and I never rent it out?
Yes. Spain taxes “imputed income” on property available for personal use, even if it generates no actual rental income and you don’t visit it during the year.
What happens if I rent my property for part of the year only?
You file both: rental income tax for the months it was let, and imputed income tax for the remaining months.
Has the Modelo 210 deadline for imputed income changed for 2026?
Yes. Under Orden HAC/623/2026, the filing window for imputed income accrued in 2026 and later opens on 1 April instead of 1 January of the following year, and for 2026 income specifically the window runs from 1 April to 31 December 2027.
Do I always need a fiscal representative to file Modelo 210?
No, not automatically. It’s mandatory for non-EU/EEA residents in specific cases (permanent establishment, economic activity in Spain, or when the Tax Agency requires it), not simply by virtue of owning a property and filing for rental or imputed income.
