Modelo 210 Costs Compared: What the Non-Resident Tax Return Really Costs

Modelo 210 costs 2026: What does the non-resident tax return cost in Spain? File yourself, accountant or Fiscaro – all options compared transparently.

Every non-resident property owner in Spain has to file a Modelo 210 sooner or later – the income tax declaration for non-residents (Impuesto sobre la Renta de no Residentes, IRNR). And almost everyone asks the same question first: What does it actually cost?

The honest answer: The pure service costs for preparing the declaration range from €0 (doing everything yourself) to over €1,000 per year – depending on which route you choose and how many owners are registered in the land registry. The actual tax owed to the Spanish state comes on top in every case. This article lays out all options side by side, explains the cost factor most people miss, and tells you when each route is worth it.

What Does the Modelo 210 Cost? The Short Answer

File yourself: €0 fee – but time investment and risk of errors
Gestoría / tax advisor: approx. €150–300 per declaration (i.e. per owner)
Fiscaro: from €34.95 flat – one process for all owners

The actual tax payable to the AEAT is additional in all cases – it is set by law and independent of who prepares the declaration.

The decisive difference is not in the per-unit price, but in how costs scale with the number of owners. More on that below.

Options at a Glance

Option	Cost	Effort	Best for
Do nothing	Tax + staggered surcharges + risk	–	Nobody – the filing obligation remains
File yourself	€0 fee	High – form, deadlines and calculation yourself	Experienced owners with a digital certificate and Spanish skills
Gestoría / tax advisor	€150–300 per declaration	Low	Those who want personal advice and accept per-owner costs
Fiscaro	from €34.95 flat	Low – guided online assistant	Those who want it done correctly, affordably and without bureaucratic stress

Not sure which option is cheaper for you? → Calculate your price in 30 seconds

The most important option sits at the top – and is the most expensive: doing nothing. The Modelo 210 is a mandatory filing. Ignoring it doesn't save costs, it only defers them – with surcharges on top (more on that below).

What Is the Modelo 210?

The Modelo 210 is the official form through which non-residents in Spain declare their income tax on Spanish-source income. For property owners, there are two typical scenarios:

Personal use: Even if you don't rent out your property, the Spanish state imputes a deemed income – the so-called Renta imputada (imputed or deemed income). Tax is due on this amount.
Rental: Those who rent out their property pay tax on actual rental income.

The basis for the personal-use calculation is the Valor catastral (cadastral value) of your property. A factor is applied to this: 1.1% if the cadastral value was reassessed on or after 1 January 2012 (DA 55 LIRPF), otherwise 2.0%. What matters is the Año de revisión (year of the last cadastral revision), which you can find on your IBI notice (Impuesto sobre Bienes Inmuebles, the Spanish annual property tax).

The applicable tax rate is then: 19% for owners resident in the EU or EEA. For owners outside the EU and EEA – including the United Kingdom, Switzerland and other third countries – different tax rules apply and the current rate is 24%.

To file, you generally need a NIE (Número de Identidad de Extranjero, the Spanish foreigner identification number) and – when filing yourself – a digital certificate or Cl@ve access.

The Three Options in Detail

Option 1: File Yourself – €0 Fee, But Not "Free"

The AEAT (Agencia Tributaria, the Spanish Tax Agency) charges no fee for filing. Anyone who fills out and submits the Modelo 210 themselves pays nothing in service costs.

The catch: You need a NIE, a digital certificate or Cl@ve, must know the correct cadastral value, apply the right factor (1.1% or 2.0%) and tax rate, meet the deadline, and complete the form without errors. The real "costs" here are your time and the risk of mistakes – and mistakes can be expensive (see the section on late surcharges).

More detail: How to file Modelo 210 yourself and Modelo 210 online filing.

Option 2: Gestoría or Tax Advisor – €150–300 Per Declaration

A Gestoría is a Spanish administrative services firm that handles bureaucratic procedures on your behalf; a tax advisor (asesor fiscal) additionally provides tax advice. Typical fees are €150 to €300 per declaration – based on our market observations in Mallorca and quotes from various Gestorías.

This sounds manageable – until you look more closely. The key word is "per declaration." Every co-owner files their own Modelo 210 for their share. For a couple, costs double; for four owners, they quadruple. More on this shortly.

Option 3: Fiscaro – from €34.95 Flat for All Owners

Fiscaro guides you through all the details via an online assistant and prepares the Modelo 210 for all owners in one process – at a fixed, flat price from €34.95. No calculation errors on the factor, no guessing on deadlines or tax rates, no Spanish bureaucracy.

The exact price for your situation is shown by the Fiscaro calculator in a few seconds.

The Cost Factor Almost Everyone Misses: Number of Owners

This is where what you actually pay at year-end is determined.

In Spain, every co-owner files their own Modelo 210 for their share. There is no joint declaration for a couple. This has a major impact on costs:

A tax advisor charges per declaration. Four owners = four declarations = up to €1,200 per year.
Fiscaro charges per process and bundles all owners. The price increases moderately – but nowhere near at the same rate.

This is why the per-unit price is misleading. Always compare the total cost for your actual number of owners.

Why Do Many Gestorías Charge €150–300?

Many owners rightly wonder why a single declaration costs so much. The reasons are understandable:

Manual data entry: Cadastral value, ownership shares, deadlines and amounts are entered by hand.
Individual review: Each case is assessed individually – that takes time.
Per owner: Each declaration is a separate process with its own effort.
Liability: The advisor takes responsibility for accuracy – and factors in that risk.

The fee is entirely fair. The point is different: exactly these steps – data entry, calculation, review – can be automated for standard cases. Fiscaro does exactly that and delivers the same accurate declarations at a fraction of the cost.

Why Rental Costs More Than Personal Use

Costs also differ by usage type – because the complexity differs:

Personal use: The declaration is based on deemed income (Renta imputada) and filed once a year. Deadline: up to tax year 2025, December 31 of the following year; from tax year 2026, April 1 – December 31 of the following year (Order HAC/623/2026).
Rental: Actual rental income is involved – with correspondingly more documentation and review effort. Under certain conditions, rental income can be declared annually since 2024 (up to tax year 2025: filing period 1–20 January of the following year; from tax year 2026: 1–20 April of the following year); for older cases, quarterly filing may still apply. An important cost factor: EU/EEA owners may deduct expenses such as repairs, management costs or interest and pay tax on net income. Owners outside the EU/EEA (e.g. from the UK or Switzerland) cannot deduct any costs and must pay tax on gross rental income at 24% – this significantly increases the effective tax burden.
Mixed use: If the property is used personally for part of the year and rented for another part, both types of declaration apply – correspondingly higher effort and cost.

Which scenario is cheaper for you is compared in the article Modelo 210 vs. Rental Income.

Hidden Costs: Late Surcharges for Missed Deadlines

The most expensive route is often the one where you miss the deadline. Filing late incurs staggered surcharges (recargos) that increase with the length of the delay. For longer delays, interest charges may also apply. The exact amount depends on the individual case – one thing is certain: the longer you wait, the more expensive it gets.

This is exactly where a guided approach pays off: A correctly and timely submitted declaration costs a few euros – a forgotten or incorrect filing potentially costs many times more.

Worked Examples

Example 1 – Couple, personal use (2 owners): A holiday apartment in Santa Ponsa, registered half-and-half to both partners. Two separate Modelo 210 declarations.

Tax advisor: 2 × €150–300 = €300–600
Fiscaro: €59.95
Saving: up to ~€540

Example 2 – Single owner, rental (1 owner): A rented apartment in Palma, one owner.

Tax advisor: €150–300
Fiscaro: €79.95
Saving: up to ~€220

Cost Comparison by Number of Owners

Scenario	Owners	Tax advisor (approx.)	Fiscaro	Saving up to
Personal use	1	€150–300	€34.95	~€265
Personal use	2	€300–600	€59.95	~€540
Personal use	4	€600–1,200	€119.85	~€1,080
Rental	1	€150–300	€79.95	~€220
Rental	2	€300–600	€149.95	~€450
Rental	4	€600–1,200	€289.95	~€910

Fiscaro prices as of 2026. The current price for your exact situation is shown by the calculator. Savings shown are illustrative and based on typical market fees from various providers – not based on the offer of any specific competitor.

Ready to complete your Modelo 210 in minutes? Calculate your price now →

When Is Each Option Worth It?

Filing yourself makes sense if …

✅ you have a NIE and a digital certificate or Cl@ve
✅ you can confidently apply the cadastral value, correct factor and tax rate
✅ you understand Spanish well and keep track of deadlines
⚠️ … and you are prepared to carry the risk of errors yourself

A tax advisor makes sense if …

✅ your situation is complex (e.g. multiple properties, special cases, individual advice)
✅ you want personal support and accept per-owner costs
⚠️ … but with multiple owners it quickly becomes expensive

Fiscaro makes sense if …

✅ you have a standard ownership situation (personal use, rental or mixed use)
✅ you want it done correctly, on time and without bureaucratic stress
✅ you don't want to pay per person with multiple owners
✅ you value a transparent flat fee

Frequently Asked Questions

Does filing the Modelo 210 with the AEAT cost a fee? No. The Spanish Tax Agency (AEAT) charges no fee for filing. Costs only arise from the tax itself and, if applicable, from a service provider who prepares the declaration for you.

Why do I pay per owner with a tax advisor? Because in Spain every co-owner files their own Modelo 210 for their share. There is no joint declaration. Tax advisors charge accordingly per declaration.

Can owners from the UK or Switzerland use Fiscaro? Yes. Owners from the United Kingdom and Switzerland can file their Modelo 210 through Fiscaro. As they are outside the EU/EEA, the current applicable tax rate is 24% instead of 19%. For rental income, an additional difference applies: they cannot deduct any expenses and must pay tax on gross rental income – which can significantly increase the effective tax burden.

What happens if I miss the deadline? Staggered late surcharges apply, increasing with the length of the delay; for longer delays, interest charges may also apply. The exact amount depends on the individual case.

How much can I save with Fiscaro compared to a tax advisor? Depending on usage type and number of owners, savings range from around €220 to over €900 per year – particularly significant once multiple owners are listed in the land registry.

Conclusion: Which Option Saves the Most?

The seemingly cheapest option – filing yourself – costs time, stress and carries real risk of error. The classic route via Gestoría or tax advisor works well for complex cases, but becomes particularly expensive when multiple people are registered in the land registry.

Fiscaro fills exactly this gap: No expensive advisory fees, no struggle with the Spanish AEAT portal, no Spanish required – and still correct, on time, and all owners in one process.

Ready for the easy route? → File your Modelo 210 with Fiscaro now

Sources

Agencia Tributaria (AEAT) – Impuesto sobre la Renta de no Residentes, Modelo 210
Ley del Impuesto sobre la Renta de no Residentes (IRNR)
Cadastral value and IBI notice information (Dirección General del Catastro)