Frequently Asked Questions about Modelo 210
Answers to the most important questions about non-resident tax in Spain.
Core Questions
- What is the Modelo 210?
- Who must file the Modelo 210 in Spain?
- Am I liable to pay tax in Spain as a non-resident?
- What is the IRNR tax?
- Must all foreign property owners pay tax in Spain?
- What happens if I do not file the Modelo 210?
- Which properties are subject to non-resident tax in Spain?
- What is the difference between IRPF and IRNR?
- Do I need to file Modelo 210 even if I have no rental income?
- How long are you considered a non-resident in Spain?
- What is the difference between Modelo 210 and Modelo 100?
- Do I need a NIE number for the Modelo 210?
- What is the AEAT and what does it have to do with the Modelo 210?
- Can I file the Modelo 210 myself or do I need a Gestor?
- Does the Modelo 210 apply to all of Spain?
- Since when does the Modelo 210 exist?
- Are there exceptions to the Modelo 210 obligation?
Calculation
- What is imputed income in the context of Modelo 210?
- How much does the non-resident tax in Spain cost approximately?
- What is the difference between self-use and rental for the Modelo 210?
- How is the non-resident tax calculated in Spain?
- What is the imputation rate for the Modelo 210?
- What is the difference between the 1.1% and 2.0% imputation rate?
- How do I know if my municipality has a revised cadastral value?
- What is the cadastral value and where do I find it?
- How do I calculate the tax with multiple owners?
- What tax rate applies for EU citizens under the Modelo 210?
- What tax rate applies for non-EU citizens under the Modelo 210?
- How is the Modelo 210 calculated for rental income?
- What expenses can I deduct for rental income?
- What is the calculation formula for imputed income?
- How do I calculate the Modelo 210 for mixed use?
- What is the DA 55 LIRPF and why does it matter?
- How do I calculate the share for partial ownership?
- What is the difference between cadastral value and market value?
- Can I claim expense deductions on the Modelo 210?
- How much tax do I pay on my holiday home in Mallorca?
- What is the reference value and how does it affect the Modelo 210?
- How is the surcharge calculated for the Modelo 210?
- What does it cost to file the Modelo 210 late?
Deadlines
- When is the deadline for filing the Modelo 210?
- What is the deadline for the Modelo 210 for tax year 2025?
- What happens if I miss the Modelo 210 deadline?
- Which tax year does the Modelo 210 cover?
- How far back can I file the Modelo 210 retrospectively?
- Is there an extension available for the Modelo 210 deadline?
- When does the tax from the Modelo 210 have to be paid?
- How do I pay the tax from the Modelo 210?
- Can I pay the Modelo 210 by SEPA direct debit?
- What is the recargo surcharge on the Modelo 210?
- What happens to the Modelo 210 obligation when the property owner dies?
- Is there a statute of limitations for the Modelo 210?
- What are the penalties for not filing the Modelo 210?
- How many Modelo 210 declarations do I need to file per year?
- Can I file a missed Modelo 210 retrospectively?
Country-Specific
- Modelo 210 for German residents — what applies?
- Modelo 210 for Austrian residents — any special rules?
- Modelo 210 for Swiss residents — which tax rate applies?
- Modelo 210 after Brexit — what applies to British property owners?
- Do UK citizens pay the EU or non-EU tax rate after Brexit?
- Modelo 210 for US citizens — what do I need to know?
- Modelo 210 for Dutch residents — what applies?
- Which countries have a double taxation agreement with Spain?
- Does a double taxation agreement prevent the non-resident tax?
- How do I avoid double taxation on my Spanish property?
- Do I have to declare the Spanish non-resident tax in Germany?
- Modelo 210 for Scandinavians — which tax rate applies?
- What tax rate applies for EU citizens under the Modelo 210?
- Modelo 210 for Canadian residents — what applies?
- Modelo 210 for Australian residents — EU or non-EU rate?
Usage Type
- How does the Modelo 210 work for owner-occupied properties?
- What does owner-occupied mean for the Modelo 210?
- What do I need to declare for the Modelo 210 with rental income?
- What is the difference between owner-occupied and vacant property under the Modelo 210?
- How do I calculate the Modelo 210 for seasonal rentals?
- How is mixed use handled under the Modelo 210?
- Do I have to file the Modelo 210 if the property is empty all year?
- How many declarations do I need for rental plus personal use?
- Modelo 210 for holiday rentals on Mallorca — any special rules?
- Do I have to list all tenants individually in the Modelo 210?
- What applies to the Modelo 210 if I buy a property and don't yet rent it out?
- How do I calculate the self-use and rental portions?
- Modelo 210 for a Finca on Mallorca — what applies?
- Modelo 210 for commercial properties in Spain?
- Modelo 210 for a garage or storage room without a main property?
Self-Filing
- How do I file the Modelo 210 myself?
- Can I file the Modelo 210 online?
- What do I need to file the Modelo 210 myself?
- Can I file the Modelo 210 without a Gestor?
- How much does a Gestor charge for the Modelo 210?
- How does Fiscaro compare in cost to a tax adviser?
- Which online platforms are available for the Modelo 210?
- How long does it take to file the Modelo 210 myself?
- Do I need a digital certificate for the Modelo 210?
- How do I pay the Modelo 210 tax online?