Form 210: how to file income tax as a non-resident in Spain

If you own a property in Spain but are not a tax resident in the country, you probably have a tax obligation that many people are unaware of or overlook: Form 210 (modelo 210). This form is how the Spanish Tax Agency requires non-residents to declare certain income earned in Spain, whether from renting out a property, from using it themselves or from selling it.

In this article, we explain what Form 210 is, who is required to file it, the filing deadlines and how the tax is calculated, as well as the most common mistakes when completing it.

Table of contents

1. What is Form 210?
2. Who is required to file it?
3. Types of income to declare
4. Filing deadlines
5. How the tax is calculated
6. Common mistakes when filing Form 210
7. Frequently asked questions about Form 210

What is Form 210?

Form 210 is the official Spanish Tax Agency form used to pay Non-Resident Income Tax (IRNR). Individuals and legal entities that are not tax residents in Spain use it to declare the income they earn in Spain, mainly from real estate.

It is a different tax from the personal income tax (IRPF) paid by tax residents. Residents are taxed on their worldwide income in a single annual return, whereas non-residents are taxed separately on each type of income earned in Spain, in some cases on a quarterly basis.

Who is required to file it?

Anyone who is not a tax resident in Spain but earns income in Spain is required to file Form 210 in the following cases, among others:

1. Property owners who rent out their property, whether long-term, seasonally or as a holiday let.
2. Property owners who do not rent out their property and use it themselves or leave it empty, in which case they are taxed on what is known as imputed income.
3. People who have sold a property in Spain and made a capital gain.
4. People who receive dividends, interest or other investment income from Spanish sources.

This obligation also applies to people who only spend part of the year in Spain, such as many expats who keep a home in their country of origin or who are in Spain temporarily for work without becoming tax residents here. For a broader overview of your tax obligations as a foreigner, we recommend reading everything you need to know about taxes as an expat.

Types of income to declare

There is not just one Form 210: it varies depending on the type of income being declared.

Rental income

If the property is rented out, you declare the rental income received.

1. Residents of the European Union, Iceland and Norway can deduct the expenses needed to earn the rental income (IBI property tax, community fees, insurance, repairs, mortgage interest and depreciation).
2. Residents of countries outside the EU/EEA generally cannot deduct expenses and are taxed on their gross income.

Imputed income from personal use

If the property is not rented out, the law assumes that it generates a notional income. This is calculated by applying 1.1% or 2% to the cadastral value (depending on whether it has been revised in the last ten years) and is declared once a year.

Capital gains

When a property is sold, the gain (the difference between the sale price and the purchase price, with adjustments) is also taxed through Form 210. The buyer normally withholds 3% of the sale price in advance.

Filing deadlines

The deadlines depend on the type of income:

1. Rental income: filed quarterly, within the first twenty calendar days of April, July, October and January (for income from the previous quarter).
2. Imputed income from personal use: filed annually, during the calendar year following the year in which it accrues.
3. Capital gains from a sale: the deadline is three months after the end of the period the buyer has to pay the withholding.

How the tax is calculated

The general tax rate for non-residents is:

1. 19% for tax residents of the European Union, Iceland and Norway.
2. 24% for tax residents of all other countries.

The corresponding rate is applied directly to the tax base (gross income or, for EU/EEA residents, income minus deductible expenses), without the personal allowances or reductions available under the IRPF for residents.

Common mistakes when filing Form 210

1. Forgetting to declare imputed income when the property is not rented out, wrongly assuming that no income means no obligation to file.
2. Filing the form late, which leads to surcharges and late-payment interest.
3. Deducting expenses that are not allowed for residents outside the EU/EEA.
4. Confusing the non-resident tax identification number (NIF) with the Spanish national ID (DNI), or using incorrect tax details.
5. Overlooking the double taxation treaties Spain has signed with many countries, which can sometimes change the applicable tax treatment.
6. Filing one return per property when it should actually have been combined or split according to the type of income.

Since every financial situation is different and tax treaties between countries can significantly change the outcome, it is best to consult a tax adviser before filing Form 210. This is especially important if you combine several types of income or are considering selling a property.

If, as well as managing your tax obligations, you are deciding which city to settle or invest in, you may find it useful to read the best cities for expats in Spain, where we compare the cost of living, indirect taxation and quality of life in the country’s main destinations.

Frequently asked questions about Form 210

What exactly is Form 210?

It is the form non-tax residents in Spain use to declare and pay Non-Resident Income Tax on the income they earn in Spain.

Do I have to file it if my flat is empty all year?

Yes. Even if you receive no rental income, the Tax Agency considers that there is imputed income simply because you own a property that is not your main home, and you must declare it every year.

Can I deduct community fees or IBI?

Only if you are a tax resident of the European Union, Iceland or Norway. Residents of other countries are generally taxed on their gross income with no deductions.

What happens if I don’t file Form 210 on time?

You may face late-filing surcharges, late-payment interest and, if the Tax Agency has already sent you a formal request, additional penalties.

Is the tax rate always the same?

No. It depends on your country of tax residence: 19% for EU/EEA residents and 24% for everyone else, although double taxation treaties may change this rate in specific cases.