What is Form 210 and who must file it?

Form 210 (Modelo 210) is the Non-Resident Income Tax (IRNR) return for those who earn income in Spain without being tax-resident here and without a permanent establishment. It is filed, for example, by non-resident owners of a home — whether they rent it out or use it themselves — and by anyone selling a property in Spain.

Who must file Form 210

Non-resident property owners who do not rent: must declare an imputed income based on the cadastral value of their Spanish property.
Owners who rent out property: must declare rental income; EU/EEA tax residents may deduct eligible property expenses.
Property sellers: must declare capital gains or losses and reconcile the 3% withholding executed by the buyer at the time of signing.
Recipients of other Spanish-source income without full final tax withholding (dividends, royalties, interest).

Applicable tax rates

Currently, the general tax rate is 19% for tax residents of the European Union, Iceland, and Norway, and 24% for residents of all other non-EU countries. Double taxation treaties may provide specific provisions. Check current rates on the Spanish Tax Agency portal.

Statutory filing deadlines

Deadlines vary by income type: imputed income for self-used properties is declared throughout the entire subsequent calendar year (by December 31). Rental income and other returns have distinct statutory quarterly or annual windows. Confirm exact dates with your advisor each year.

What we require to prepare it

Your ID and NIE number, cadastral reference and municipal IBI receipt, rental agreements and financial statements if rented, and tax residency certificate from your home jurisdiction. We calculate the tax liability, submit the return electronically, and arrange the payment.

This content is general and informational in nature; regulations and deadlines may change. For your specific situation, please contact us.