What is the Modelo 210?

The Modelo 210 is the Spanish tax return for non-resident income tax — known in Spanish as the IRNR, Impuesto sobre la Renta de No Residentes. It applies to every person who owns property in Spain but is not tax-resident there. The form is filed with the AEAT, Spain's national tax authority, and covers several types of income: rental income from a Spanish property, so-called imputed income when the property is owner-occupied or left vacant, and in certain circumstances capital gains from a property sale — each treated as a separate taxable event. The Modelo 210 is not a special levy on foreigners. It is the standard income tax mechanism for anyone without a Spanish tax domicile. Since Brexit, British property owners fall squarely into this category: they are third-country nationals for Spanish tax purposes, subject to a 24% rate rather than the 19% that applies to EU and EEA citizens. The same applies to owners from the United States, Canada, Australia and Switzerland. Anyone who is tax-resident in Spain — broadly, anyone who spends more than 183 days per calendar year there or has the centre of their economic interests in the country — files the Modelo 100 instead, which is the resident income tax return covering worldwide income. For most non-residents with a self-used or vacant property, the Modelo 210 is filed once a year, with a deadline of 31 December of the following year (tax year 2025; from tax year 2026, changed deadlines apply per Orden HAC/623/2026). For rental income the deadline is earlier: 1 to 20 January of the following year. The tax on imputed income is calculated from the cadastral value of the property and an imputation rate of 1.1% (for municipalities whose cadastral valuation dates from 1 January 2012 or later) or 2.0% (for older valuations). The legal basis is the Disposición Adicional 55 LIRPF, as confirmed in the AEAT Manual Renta 2025 §7.3.4. For a British owner of a Mallorca villa with a cadastral value of €200,000, the annual imputed income tax works out to roughly €528 — a modest sum, but the filing obligation is absolute, and failing to comply triggers surcharges from the first month of delay.