Modelo 210 Guide
Modelo 210 Tax Advisor Costs: What Does the Non-Resident Tax Return Really Cost?
Tax advisor or gestoría for the Modelo 210? We compare costs transparently — with concrete figures from the Mallorca market and a direct price table by number of owners.
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Modelo 210 Tax Advisor Costs: What Does the Non-Resident Tax Return Really Cost?
Modelo 210 Tax Advisor Costs: The Short Answer
Based on our market observations, the cost of a tax advisor or gestoría for a Modelo 210 in Spain typically ranges between €150 and €400 per owner per year. Digital alternatives like Fiscaro cost between €34.95 and €79.95 for one owner, depending on the type of use. The exact fees depend on the provider, the region, and whether the property is for personal use or rental. The key difference, however, is not the price — it's the complexity of the case.
Why Costs Vary So Widely
Non-residents who own property in Spain are required to file a Modelo 210 with the Spanish tax authority (Agencia Tributaria, AEAT) — regardless of whether the property is used personally or rented out.
In practice, there are three routes:
| Route | Approx. cost | Time required |
|---|---|---|
| Tax advisor / Gestoría | €150–400 / owner / year | Minimal |
| Digital platform (e.g. Fiscaro) | €34.95–79.95 / owner / year | 15–30 min. |
| AEAT portal directly | €0 | High, technically demanding |
Owner = individual owner. Savings are illustrative and based on market-rate fees from various providers — not on the offer of any specific competitor.
What Tax Advisors and Gestorías Actually Charge
Mallorca has a well-established market for non-resident property owners. The following cost structures are typical:
Gestorías generally charge between €150 and €250 per return per owner for a straightforward personal-use declaration (renta imputada — the deemed income the Spanish state derives from the mere fact of property ownership). Additional administrative fees or annual retainer fees may apply.
Internationally focused tax advisors often charge €250 to €400 or more — particularly when the Modelo 210 is bundled with other tax services.
Some providers require a power of attorney or other form of authorisation (representación, autorización, certificado digital) — costs and requirements vary by provider and filing procedure.
Direct Price Comparison: Tax Advisor vs. Fiscaro by Number of Owners
| Owners | Tax advisor (approx.) | Fiscaro personal use | Fiscaro rental |
|---|---|---|---|
| 1 | €150–400 | €34.95 | €79.95 |
| 2 | €300–800 | €59.95 | €149.95 |
| 3 | €450–1,200 | €89.95 | €219.95 |
| 4 | €600–1,600 | €119.85 | €289.95 |
Tax advisor costs: market observations on Mallorca. Actual fees vary by provider and scope of service.
What does Fiscaro cost in your situation? → Get your price in 30 seconds
Example Calculation: Holiday Apartment in Santa Ponsa, Two German Owners
Starting point:
- Holiday apartment in Santa Ponsa (Calvià), personal use only
- Valor catastral (cadastral value): €180,000
- Calvià: cadastral value revised in 2017 → factor 1.1%
- Both owners: resident in Germany → tax rate 19% (EU)
- Ownership share: 50% each
Calculation per owner:
- Tax base: €180,000 × 1.1% × 50% = €990
- Tax: €990 × 19% = €188.10
Total costs compared:
| Option | Service costs (2 owners) | Tax liability (2 owners) | Total |
|---|---|---|---|
| Tax advisor / Gestoría | approx. €300–800 | €376.20 | approx. €676–1,176 |
| Fiscaro | €59.95 | €376.20 | approx. €436 |
| AEAT directly | €0 | €376.20 | €376.20 (+ time) |
The IBI bill (Impuesto sobre Bienes Inmuebles — Spain's annual property tax) contains all the figures needed for this calculation: the cadastral value and the año de revisión (year of last cadastral revision), which determines the applicable factor.
When Is a Tax Advisor Worth It — and When Not?
The deciding factor is the complexity of the case, not the property value.
A tax advisor makes sense for:
- Complex mixed-use scenarios with unclear cost allocation
- Ongoing advisory relationships that include the Modelo 210
- Property sales involving a simultaneous Modelo 211 (3% retention) and gain calculation
- Disputes with the AEAT or tax audits
- Owners who prefer not to use digital processes
Fiscaro is suited for:
- Pure personal use — the calculation is fully standardised
- Rental income with clear revenues and manageable costs (EU/EEA residents)
- Multiple co-owners of the same property with identically structured individual cases
- Mixed use (personal + rental) — the only digital platform with a dedicated mixed-use flow
For straightforward personal-use cases, we consider engaging a tax advisor economically hard to justify — if the owner is willing to invest 15 to 30 minutes in a guided digital process.
What We See in Practice
At Fiscaro, we regularly observe that owners only start questioning their annual tax advisor costs when they want to sell their property — and suddenly need to file several years of back returns. At €300–600 per year, that adds up quickly.
And there's another factor worth keeping in mind: late filing triggers surcharges from the AEAT — currently 1% per month under Art. 27 LGT for the first twelve months. That's an avoidable cost if the return is filed on time. → What happens if you miss the deadline?
Another common pattern: owners who have used a gestoría for years often don't realise that the gestoría is simply transferring the figures from the IBI bill into the AEAT form — a process that, for personal-use cases, generally requires no specialist tax expertise.
From our experience with owners on Mallorca: the most common reason for staying with a gestoría is not complexity — it's habit and lack of awareness of the alternatives.
What This Means in Practice for Owners
For owners of a holiday property in Spain used exclusively for personal use:
- The Modelo 210 is based on the cadastral value — a figure shown on the IBI bill
- The calculation is fully standardised: cadastral value × factor × tax rate
- The factor (1.1% or 2.0%) depends on when the cadastral value was last revised — the año de revisión is shown on the IBI bill
- EU and EEA owners currently pay 19% tax; owners resident in the United Kingdom, Switzerland or other third countries currently pay 24% on both personal use and rental income
- Each co-owner files a separate return for their ownership share — there is no joint filing
In this case, the question is not whether you can file yourself — it's whether you want to.
Comparison: Tax Advisor vs. Gestoría vs. Digital Platform
| Criterion | Tax advisor | Gestoría | Digital platform |
|---|---|---|---|
| Cost / owner | €250–400 | €150–300 | €34.95–79.95 |
| Authorisation required | Often yes | Often yes | Depends on procedure |
| Advisory support | Yes | Limited | FAQ / support |
| Suited for | Complex cases | Standard cases | Standard cases |
| Owner's time required | Minimal | Minimal | 15–30 min. |
Frequently Asked Questions
What does a tax advisor charge for the Modelo 210 on Mallorca? Based on our market observations, typically between €150 and €400 per return per owner. Gestorías often charge somewhat less. Additional administrative fees and authorisation costs may apply.
Is a tax advisor worth it for the Modelo 210? That depends on the complexity of the case. For straightforward personal use, the calculation is standardised — a tax advisor is rarely economically justified. For complex rental scenarios, sales or AEAT disputes, professional support can make sense.
Can I file the Modelo 210 myself? Yes. There is no obligation to engage a tax advisor or gestoría. The Modelo 210 can be filed directly via the AEAT portal or through authorised digital providers.
Who is allowed to file the Modelo 210? The owner themselves, an authorised tax advisor or gestoría, and digital platforms that are appropriately registered with the AEAT. Depending on the filing procedure, a form of authorisation may be required.
What does a gestoría on Mallorca charge for the Modelo 210? Typically between €150 and €250 per return per owner for straightforward personal-use cases — plus possible additional costs depending on the provider and scope of service.
When does the Modelo 210 have to be filed? It depends on the type of use: for personal use only, the deadline is up to tax year 2025 31 December of the following year (for tax year 2025: 31 December 2026); from tax year 2026 the filing period shifts to April 1 – December 31 of the following year (Order HAC/623/2026). For rental income, filing is up to tax year 2025 quarterly (by the 20th of April, July, October and January) or annual since 2024; from tax year 2026 the deadline is generally April 1–20 of the following year. → All deadlines at a glance
What does Fiscaro cost compared to a gestoría for two owners? For two owners and personal use: Fiscaro €59.95, gestoría approx. €300–500. The potential saving is up to €440 — with the same tax liability.
Does this also apply to British and Swiss owners? Yes — British and Swiss owners currently pay 24% on both personal use and rental income (third-country rule) instead of 19% like EU/EEA residents. In addition, third-country residents cannot generally deduct costs from rental income under current AEAT practice — unlike EU/EEA residents. These differences apply regardless of who files the return.
Related Questions
- How much does a Gestor charge for the Modelo 210?
- How does Fiscaro compare in cost to a tax adviser?
- Can I file the Modelo 210 without a Gestor?
Sources
- AEAT: Modelo 210 — Non-Resident Income Tax
- Impuesto sobre la Renta de no Residentes (IRNR) — provisions on renta imputada and rental income
- Ley 11/2021 of 9 July 2021 (late payment surcharges, Art. 27 LGT)
- Sede Electrónica del Catastro — cadastral value information
Conclusion
Whether a tax advisor makes sense for the Modelo 210 depends on the individual case — not on the property value or nationality. For standard personal-use cases, professional help is hard to justify economically. EU/EEA owners who rent out their property and want to deduct costs benefit from careful documentation — a good tax advisor can support that. For everyone else: the price should match the complexity.
Your fiscal check in 30 seconds: What does filing cost in your situation? → Calculate now
Hanns-Christopher Deppe
Founder of Fiscaro · Real Estate Economist & Dipl. Industrial Engineer · Agent in Mallorca
Hanns-Christopher has lived in Mallorca for over 15 years and has guided hundreds of non-residents through their Spanish tax obligations. He founded Fiscaro to make the Modelo 210 process as simple as possible.
This article is for general information purposes only and does not constitute individual tax advice. For an assessment tailored to your specific circumstances, we recommend consulting a qualified tax adviser or Spanish gestoría.
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