Tax declaration for non-residents in Spain: Modelo 210

Modelo 210 is the declaration form for non-residents in Spain, used to declare various forms of income. It is known in Spain as 'Impuesto sobre la Renta de no residentes' (IRNR).

Completing this form and paying income tax is compulsory for all non-residents*, whether they use their property solely for personal use or generate income through rentals.

The declaration is compulsory, but the presentation form is not sent to you automatically. Taking action yourself is the key. You can fill out the declaration yourself, but many people are assisted by a gestor or administration office.

*If you stay in Spain for longer than 6 months, you are obliged to apply for residency in Spain and therefore becoming a fiscal resident.

The deadline for payment is December 31st. Say you had a Spanish property in 2023, you will have to pay the tax by the end of December 2024 at the latest.

You declare your income from the previous year. This only applies to home owners who do not rent out their property. If the property is rented out, the tax is based on the current income year.

If you missed the deadline, it is advisable to take action as soon as possible and still pay the non-resident tax. This way, you will avoid the tax authorities getting to it later, which could lead to penalties for a late payment.

In this situation, you need to make sure the overdue taxes are paid and make certain your future payments are in order. The Spanish tax authorities can go back up to four years to claim missing taxes. This means that if you have not paid these taxes for 10 years, it is recommended that you arrange the payments for the past four years.

In extreme cases, the tax authorities are able to place an embargo on your bank account.

Over the years, the tax authorities have significantly tightened their controls and they receive a lot of information through various sources. Non-compliance with tax obligations can also cause problems later on, when the property is sold or transferred as part of an inheritance or gift. In these cases, missed tax payments with penalties may appear.

If you are a resident of a country within the European Union, Norway or Iceland, a tax rate of 19% is applied. A rate of 24% applies to residents of other countries.

If there is no rental income, a flat income (potential rental income) is calculated. This amounts to 1.1% of the cadastral value of the property, or 2% if the cadastral value has not been revised in the past 10 years.