Does the Modelo 210 apply to all of Spain?

Almost — but not entirely. The Modelo 210 applies to all properties on the Spanish mainland, the Balearic Islands and the Canary Islands. The exception is the Foral territories. Spain grants fiscal autonomy to four regions: the provinces of Álava, Guipúzcoa and Vizcaya in the Basque Country, and the Comunidad Foral de Navarra. These territories have their own tax legislation and their own tax authorities — the Diputaciones Forales. For properties located in these regions, the national Modelo 210 does not apply; instead, separate regional rules and forms govern the tax treatment of non-resident property owners. For property owners in Mallorca, Ibiza, Menorca, Gran Canaria, Tenerife, Andalusia, Catalonia, Madrid, Valencia, or any other non-Foral province, the Modelo 210 applies without restriction. A common misconception: some owners believe that properties in certain Autonomous Communities — Catalonia or Andalusia, for example — require different forms or follow different procedures. This is not the case. The IRNR is a state-level tax, administered uniformly through the Modelo 210 regardless of which Autonomous Community the property is in. Regional tax variations in Spain relate to certain locally administered taxes (such as inheritance tax or property transfer tax), but the non-resident income tax is national. For practical purposes, the regions most relevant to British, American and Swiss property owners — Mallorca and the Balearics, the Costa del Sol in Andalusia, the Costa Blanca in Valencia, and the Canary Islands — all fall squarely within the Modelo 210 regime. The Foral exception is geographically limited and affects a very small proportion of foreign-owned property in Spain. Unless an owner specifically holds property in the Basque Country or Navarra, the Modelo 210 is the applicable form.