What is the difference between Modelo 210 and Modelo 100?

The Modelo 210 and the Modelo 100 are two different tax returns for two different groups of taxpayers. They are mutually exclusive — no one files both for the same income. The Modelo 100 is the annual income tax return for Spanish tax residents, covering the IRPF (Impuesto sobre la Renta de las Personas Físicas). Anyone who is tax-resident in Spain files the Modelo 100 and declares their worldwide income: salary, pensions, capital gains, rental income, investment returns — everything. The filing period runs from April to June of the following year. The Modelo 210 is the tax return for non-residents, covering the IRNR (Impuesto sobre la Renta de No Residentes). It captures only income with a Spanish connection — for property owners, primarily rental income or imputed income from property ownership. The deadlines differ by income type: for imputed income from self-use or vacancy, the deadline is 31 December of the following year (tax year 2025; from tax year 2026, changed deadlines apply per Orden HAC/623/2026). For rental income, it is 1 to 20 January of the following year. The practical difference lies in scope and complexity. The Modelo 100 is a comprehensive annual declaration with dozens of possible line items, deductions and allowances. The Modelo 210 is typically far simpler — it relates to a specific income source and a defined period. A common error among British and other foreign owners: someone who has registered a Spanish address (empadronamiento) but does not actually live there permanently may assume they need to file the Modelo 100. The determining factor is not the registration but actual tax residence — whether the 183-day threshold is exceeded, the centre of economic interests lies in Spain, or family ties establish a presumption of residency. Mere property ownership and an administrative registration do not make someone a tax resident. For the typical British or American owner of a Spanish holiday property — living and working in their home country, visiting Spain for a few weeks or months per year — the Modelo 210 is the correct form. If there is any doubt, an Asesor Fiscal can determine the applicable regime.