Filing Modelo 210: Documents You Need

Prepare these details before starting the Fiscaro wizard. With everything ready, preparation for filing typically takes less than 30 minutes.

1. Personal details

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  Spanish tax identification number (NIE/NIF)

  In practice usually the NIE. Found on the NIE certificate, TIE/foreigner ID card or the Escritura. Every co-owner needs their own identification number.

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  Proof of tax residence

  Your country of residence determines the tax rate (19% EU/EEA or 24% third countries) and whether costs can be deducted for rental income. A residence certificate from your home country may be required.

2. Property details

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  Referencia Catastral

  The cadastral identifier of the property. Usually found on the IBI bill, often also in the Escritura, and can be checked via the Catastro portal (sedecatastro.gob.es).

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  Escritura / title deed

  Important for owner details, ownership shares, acquisition date and correct property identification. If purchased part-way through the year, imputed income is only calculated pro rata from the date of transfer.

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  IBI bill

  The IBI bill from your local authority generally contains the Valor Catastral and other cadastral data. Particularly important for own use, vacancy and mixed use.

3. Additional for own use or vacancy

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  Valor Catastral (cadastral value)

  The tax value of the property — not the same as the purchase price or market value. Usually found on the IBI bill.

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  Cadastral revision status

  For the imputed income calculation, it needs to be established whether 1.1% or 2.0% applies. This depends on the revision status under AEAT rules. Fiscaro determines this automatically via the Ponencia database.

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  Period of ownership in the tax year

  If purchased or sold during the year, imputed income is only calculated pro rata from the date of ownership transfer.

4. Additional for rental income

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  Gross rental income by month or booking

  All income from Airbnb, Booking.com, direct rental or agency statements — ideally with platform statements or bank records as supporting documentation.

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  Rental days in the tax year

  For correct allocation of income and, with mixed use, for the split between rental income and imputed income.

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  Cost receipts (EU/EEA residents only)

  IBI, property management, insurance, platform fees, repairs and other costs directly related to the rental activity. These must be documented and directly connected to the Spanish rental income. Third-country residents (UK, Switzerland) cannot generally deduct these costs.

5. Additional for mixed use

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  Day breakdown for the full tax year

  Rental days, days of own use and vacant days. Days not rented out may be subject to pro rata imputed income.

6. Additional for co-ownership

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  Ownership shares of all co-owners per Escritura

  For example 50/50, 70/30 or other shares. The legal ownership share per the title deed is definitive — not the actual usage pattern.

7. Payment details

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  Payment method and bank details

  Depending on the payment method, a SEPA-enabled IBAN, an NRC payment reference (Número de Referencia Completo from a collaborating bank), card payment or international transfer may be used. If Fiscaro prepares payment by SEPA direct debit, a SEPA-enabled IBAN is required.