Modelo 210 for commercial properties in Spain?

Commercial properties — offices, retail premises, warehouses — are generally also subject to the IRNR when owned by a non-resident. When rented, the actual rental receipts are generally taxed. The tax rates for ongoing income are the same as for residential properties: 19% for EU/EEA residents, 24% for third-country nationals. For EU/EEA residents, an expense deduction is generally available on commercial rentals. The deadline is 1 to 20 January of the following year (tax year 2025; from tax year 2026, changed deadlines apply per Orden HAC/623/2026). For vacant commercial properties, the tax treatment can be more complex than for residential ones. Whether and to what extent imputed income arises on a vacant commercial property depends on the specific property type, the applicable IRNR provisions and the circumstances of the individual case. A blanket statement is not possible — review by an Asesor Fiscal is advisable. Commercial properties generally have their own cadastral entry with a separate Referencia Catastral and separate cadastral value.