How many Modelo 210 declarations do I need to file per year?

The number depends on three factors: the type of use, the ownership structure, and the number of properties. For pure self-use or vacancy, the calculation is straightforward: one declaration per owner per property per year. A sole owner of a Mallorca apartment files one return. A married couple owning the property in equal shares files two — one per person. For pure rental use, since the 2024 tax year one declaration per owner per property likewise applies — the previous requirement for quarterly filing has been removed. Each owner declares their rental income for the full tax year in a single return. For mixed use — where the property is partly rented and partly owner-occupied — the number doubles: each owner must file two declarations, one for the rental period and one for the self-use period. This is the most common error — many owners file only one return and forget the second. With multiple properties, the numbers multiply: each property requires its own declarations, one per owner per income type. A concrete example: a British couple owns a villa in Mallorca (50/50), let for three months in summer and used personally for the remainder. Result: 4 declarations per year — 2 owners × 2 income types (rental income for the let months + imputed income for the self-use months). If the same couple also owns an apartment on the Costa del Sol that stands vacant year-round, a further 2 declarations are required — 6 per year in total. Garages and storage rooms (trasteros) with their own cadastral reference as a rule require separate declarations. When filing through Fiscaro, the number of required declarations is determined automatically based on ownership structure, usage periods and property data.