Help and FAQ for Modelo 210

Yes. As a non-resident in Spain you are required to file a Modelo 210 annually — regardless of whether you rent out your property or only use it yourself.

Yes. The Spanish government imputes a deemed income based on the cadastral value of the property. Tax is due on this — even without rental income.

You are considered tax-resident if you spend more than 183 days per year in Spain or have the centre of your economic activities there. Everyone else is considered non-resident and is subject to the IRNR.

Voluntary late filing incurs graduated surcharges (recargos): 1% for the first month, plus 1% for each additional full month — up to a maximum of 15% from the 12th month onward, with potential additional late-payment interest. Those who pay promptly after receiving the AEAT notice receive a 25% discount on the surcharge.

Yes, this is possible. The general tax statute of limitations in Spain is 4 years, though this can vary depending on individual circumstances. When in doubt, act as quickly as possible. We recommend filing outstanding declarations voluntarily as soon as possible, as surcharges for voluntary filing are significantly lower than penalties from an audit.

Not always. The AEAT can impose penalties directly without prior warning. It is therefore important to proactively meet deadlines.

IBI (Impuesto sobre Bienes Inmuebles) is a local municipal tax on property ownership — comparable to property tax. It is levied by the town hall and applies equally to residents and non-residents. The non-resident tax (Modelo 210) is a national tax on income from the property and is paid to the AEAT. Paying IBI does not fulfil the Modelo 210 obligation.

The AEAT typically sends two letters: first a Propuesta (proposal) informing you of the assessed surcharge, then — usually 1–2 months later — a Liquidación (assessment) with payment instructions and exact payment details.

Yes, if the parking space or storage unit has its own Referencia Catastral, a separate declaration is required for each unit.

19% for EU and EEA citizens (e.g. Germans, Austrians, Dutch). 24% for citizens from third countries (e.g. Switzerland, UK after Brexit, USA).

The cadastral value can change when the municipality carries out a revaluation. You can find the current value on your IBI notice or via the Sede Electrónica del Catastro.

The declaration must be filed annually by 31 December of the following year. For tax year 2024 the deadline is 31 December 2025.

Both can be found on your annual IBI notice (property tax bill). Alternatively you can look up the cadastral reference via the Sede Electrónica del Catastro (sedecatastro.gob.es).

For mixed use (partially rented, partially owner-occupied) you must file two separate Modelo 210 declarations: one for rental income and one for the imputed income of the self-used days — calculated proportionally by days.

The cadastral value (Valor Catastral) and Referencia Catastral appear on the annual IBI notice from your municipality. Alternatively they are stated in the Escritura (purchase deed) or can be retrieved via the Spanish cadastral office (Catastro), provided the appropriate access rights exist.

No, the cadastral value does not normally change annually. The most reliable current figure can be found on the annual IBI notice.

Yes, proportionally. For the days you still owned the property during the tax year (up to the sale date), imputed income tax is due on a pro-rata basis.

EU/EEA citizens pay 19% on net profit (income minus deductible expenses). Citizens from third countries pay 24% on gross income without deductions.

From tax year 2023, EU/EEA citizens can file annually (deadline: 20 January of the following year). Alternatively, quarterly filing is possible (20 April, 20 July, 20 October, 20 January).

For EU/EEA citizens: mortgage interest, community fees (IBI, waste charges), insurance, repair and maintenance costs, management fees, depreciation. Not deductible: capital repayment, acquisition costs.

Yes, but only for EU/EEA citizens. Citizens from third countries (e.g. Switzerland, UK, USA) cannot deduct any expenses and pay 24% on gross income.

Deductible expenses include: IBI and waste charges, community fees, home insurance, water/electricity/gas (if paid by the owner), repair and maintenance costs, mortgage interest, management fees, advertising costs, and depreciation (3% of the higher of purchase price or cadastral value, excluding land). Furniture can be depreciated at 10% annually.

No, receipts do not need to be submitted. However, you should keep them for at least 4 years in case the AEAT conducts an audit.

Yes, if the property was not rented out for the entire year. For the unrented days, a separate declaration for imputed income must be filed for the following year. Only with year-round rental (365 days) is the imputed-income declaration fully waived.

19% on the capital gain — regardless of the seller's country of residence.

When a non-resident sells a Spanish property, the buyer retains 3% of the purchase price and pays it to the AEAT via Modelo 211. This amount is an advance payment on the seller's capital gains tax. If the actual tax is lower than the 3%, the seller can claim the difference back.

Modelo 211 is the form through which the buyer remits the 3% retention from the property sale to the AEAT. The seller receives a copy and subsequently declares their final capital gain via Modelo 210.

If the capital gain is lower than the 3% retained amount — or if there is even a loss — you are entitled to a refund of the difference.

Capital gains tax must be declared within 4 months of the sale date via Modelo 210.

On purchase: transfer tax, notary fees, land registry fees, lawyer fees. On sale: estate agent commission, Plusvalía Municipal, other sale costs. Investment costs (renovations, extensions) can also increase the purchase price and thus reduce the taxable gain.

No. The tax can also be paid from an account in your home country, provided it is within the SEPA zone.

The Número de Referencia Completo (NRC) is a confirmation number that your bank generates after a tax payment. It is required for the electronic submission of Modelo 210 when the tax is paid directly to the bank in advance.

The NIE can be applied for at the Spanish consulate in your home country or directly at a police station in Spain.

A digital certificate is a secure electronic identification for online transactions with Spanish authorities. For direct online filing of the Modelo 210 via the AEAT portal, a digital certificate or Cl@ve is usually required. If you use Fiscaro, we handle the filing for you — you do not need a certificate yourself.

Cl@ve is Spain's state digital identification system — an alternative to the digital certificate for authentication with the AEAT.

Fiscaro costs from 34,95 € per filing (self-use). Two co-owners pay 59,95 € together — the price per person decreases with each additional owner. Rental income filings start from 79,95 €.

Yes. All data is stored encrypted. Fiscaro does not share data with third parties. See our privacy policy for details.

No. Fiscaro never has access to your bank account. Tax payment is made directly via the AEAT (Spanish tax authority) or by bank transfer — not through Fiscaro.

Currently Fiscaro creates the finished Modelo 210 as a PDF for self-filing. Direct electronic submission to the AEAT is planned as a future feature.