Modelo 210 for the Basque Country — does it apply?

For properties in the Basque provinces of Álava, Guipúzcoa and Vizcaya, special tax jurisdictions apply. As a general rule, the respective Diputación Foral is responsible in these territories, not the national AEAT — the national Modelo 210 generally does not apply there. The Basque Country's fiscal autonomy is based on the Concierto Económico, a historically established arrangement between the Basque Country and the Spanish state. Each of the three provinces has its own tax administration (Diputación Foral) with its own jurisdiction over the taxation of non-residents with property in its territory. Non-residents with property in the Basque Country should contact the relevant Diputación Foral directly to clarify the applicable rules, forms and deadlines. Fiscaro does not cover properties in the Foral territories and indicates this to users in the wizard. For all other Spanish provinces — the Balearics, Canaries, Andalusia, Catalonia, Madrid, Valencia and the rest — the national Modelo 210 applies without restriction.