Special Cases
Modelo 210 for Navarra — what are the differences?
The Comunidad Foral de Navarra also has special tax jurisdictions. As a general rule, the Hacienda Foral de Navarra is responsible, not the national AEAT — the national Modelo 210 generally does not apply in Navarra. Navarra's fiscal autonomy is based on the Convenio Económico, a separate agreement between Navarra and the Spanish state. The Hacienda Foral de Navarra administers the taxation of non-residents with property in Navarra under its own legislation. Non-residents with property in Navarra should contact the Hacienda Foral de Navarra directly to clarify the applicable rules and deadlines. For all other Spanish provinces — the Balearics, Canaries, Andalusia, Catalonia, Madrid, Valencia, Aragón, Castile and the rest — the national Modelo 210 administered by the AEAT applies without restriction. The Foral exception covers exclusively Álava, Guipúzcoa, Vizcaya and Navarra.
Related Questions
This article is for general information purposes only and does not constitute individual tax advice. For an assessment tailored to your specific circumstances, we recommend consulting a qualified tax adviser or Spanish gestoría.