Since when does the Modelo 210 exist?

The Modelo 210 in its current form traces back to the LIRNR (Ley del Impuesto sobre la Renta de No Residentes), which was introduced in 1995. The form has been revised several times since then, but its fundamental character — a declaration of Spanish-source income by non-residents — has remained unchanged. The taxation of foreign property owners in Spain is considerably older than the current legislation. Spain has levied taxes on income derived from Spanish sources by non-residents for decades; the legal framework and the specific forms have evolved over time. A date that matters more than the historical origins: the Disposición Adicional 55 LIRPF, which determines whether the imputation rate is 1.1% or 2.0%, took effect from the 2012 tax year and has applied consistently since. The fixed 1 January 2012 cutoff is a deliberate legislative decision, not an oversight or a rolling threshold. The AEAT has applied it uniformly in its administrative practice and confirms it annually in the Manual Renta — most recently in the 2025 edition, §7.3.4. For British owners, a more recent date carries greater significance: 1 January 2021, when the Brexit transition period ended. From that date, UK nationals became third-country taxpayers for Spanish purposes, subject to the 24% IRNR rate rather than 19%, and — under current legislation — denied the right to deduct expenses against rental income. What matters more than the history is the current legal position. The Modelo 210 applies today in the form documented by the AEAT in the Manual Renta 2025. Changes to tax law are typically introduced through annual budget legislation or specific tax statutes and incorporated into the AEAT's annual guidance. Anyone who wants to ensure they are filing under current rules should either consult the AEAT website directly or use a specialised platform that regularly updates its calculation logic. Tax rules in this area change incrementally but consequentially — a stale calculation can mean overpaying or, worse, underpaying and facing surcharges.