# Fiscaro — Modelo 210 Online (Full Reference)

> Fiscaro is a structured knowledge and filing platform for the taxation of non-resident property owners in Spain.
> Concise version: https://modelo210online.com/llms.txt

## About Fiscaro

Fiscaro is an online platform by Blue Pepper S.L. (Palma de Mallorca, Spain) that automates the Modelo 210 filing process for non-resident property owners in Spain. Instead of hiring an expensive gestoría or tax advisor, owners can calculate and file their Spanish non-resident property tax (IRNR) in minutes.

Fiscaro covers mainland Spain, the Balearic Islands, and the Canary Islands. The Basque Country (País Vasco) and Navarra operate under their own independent tax regimes (Concierto / Convenio Económico) and are treated as a special case, not the standard flow.

## About Modelo 210

Modelo 210 is the Spanish tax form for non-resident income tax (Impuesto sobre la Renta de No Residentes — IRNR). Property owners who are not tax residents in Spain must file this form annually with the Agencia Tributaria (AEAT), even if the property is not rented out. In that case, the owner must declare imputed income (rentas imputadas) based on the property's catastral value.

Legal basis: Real Decreto Legislativo 5/2004 (Ley del IRNR), Art. 24 and 25.

## Key Facts

- Website: https://modelo210online.com
- Operator: Blue Pepper S.L. (Palma de Mallorca, Spain)
- Languages: German (DE), English (EN), Spanish (ES)
- Target audience: Non-resident property owners in Spain from EU/EEA countries, the United Kingdom, and Switzerland
- Pricing: One-time service fee starting at 34.95 EUR per filing
- Payment: The Fiscaro service fee is due at the end of the process, after you have completed all data entry on the platform. It is separate from the tax owed to the AEAT. The tax owed to the AEAT is paid separately — you choose the payment method at the end (bank transfer, transfer via the filing partner, or self-payment at your bank).
- No subscription, no hidden costs

## Capabilities

- Calculate imputed income tax (rentas imputadas) for unrented properties
- Calculate rental income tax for rented properties
- Calculate mixed-use tax (part rented, part self-use) with day-based proration
- Support multiple owners (up to 4 per filing)
- Automatic catastral data lookup via the Spanish Catastro
- File directly with the Agencia Tributaria (AEAT) through an authorized filing partner (Colaborador Social)
- Choose how to pay the tax owed to the AEAT (bank transfer, transfer via the filing partner, or self-payment at the bank)
- Covers mainland Spain, Balearic Islands, and Canary Islands. The Basque Country (País Vasco) and Navarra are a special case (own tax regimes)

## Tax Calculation — Detailed

### Imputed income (Eigennutzung / rentas imputadas)

For properties not rented out during the tax year:

1. Determine the catastral value (valor catastral) — found on the IBI receipt (Impuesto sobre Bienes Inmuebles)
2. Apply the imputation rate:
   - **1.1%** if the municipality's catastral revision (Ponencia de Valores) took effect on or after 1 January 2012
   - **2.0%** if the revision is older or the catastral value has not been revised
3. Apply the tax rate:
   - **19%** for residents of EU/EEA countries
   - **24%** for residents of the UK or Switzerland
4. Multiply by the ownership share (e.g., 50% for two equal co-owners)

**Formula:** Tax = Catastral value × imputation rate × tax rate × ownership share

**Example:** Catastral value 200,000 EUR, revised 2015, EU resident, sole owner:
200,000 × 1.1% × 19% = 200,000 × 0.011 × 0.19 = **418.00 EUR**

### Rental income (Vermietung)

For properties rented out:

1. Determine gross rental income for the tax year
2. Deduct allowable expenses (only for EU/EEA residents): mortgage interest, property tax (IBI), insurance, repairs, community fees, depreciation (3% of acquisition cost excluding land)
3. Apply the tax rate: 19% (EU/EEA) or 24% (UK/Swiss — no expense deduction allowed)

**Formula (EU/EEA):** Tax = (Gross income − Deductible expenses) × 19%
**Formula (UK/Swiss):** Tax = Gross income × 24%

### Mixed use (Mischnutzung)

Properties rented for part of the year require two separate Modelo 210 filings:

1. **Rental part:** Rental income for the rented days, filed annually, 1–20 January of the following year (see rental deadlines)
2. **Imputed part:** Imputed income for the remaining (non-rented) days, pro-rated:
   Tax = Catastral value × imputation rate × (non-rented days / 365) × tax rate × ownership share
   Filed annually (see imputed income deadline)

## Filing Deadlines

Deadlines are tax-year-dependent. The Orden HAC/623/2026 (BOE 23.06.2026) introduced new filing windows from tax year 2026.

### Tax year 2025 (current rules)
- **Imputed income (self-use):** 1 January to 31 December 2026.
- **Rental income:** 1 to 20 January 2026 (grouped annually since the 2024 tax year; the previous quarterly rhythm no longer applies).

### From tax year 2026 (Orden HAC/623/2026)
- **Imputed income (self-use):** 1 April to 31 December of the following year (first application: 1 April 2027).
- **Rental income (with payment):** 1 to 20 April of the following year (first application: 1–20 April 2027; for grouped annual returns — a transitional rule applies for separate returns in 2026).
- Annual grouping (since tax year 2024) continues unchanged.

### Late filing
Filing after the deadline has three distinct legal consequences:

1. **Recargos (surcharges):** Automatic surcharges for voluntary late filing under Art. 27 LGT (Ley General Tributaria). The surcharge increases with the length of delay. Voluntary filing before the AEAT sends a formal notification (requerimiento) avoids penalties but not recargos.
2. **Intereses de demora (late-payment interest):** Accrue on the unpaid tax amount from the original due date. Calculated at the annual rate set by the Ley de Presupuestos Generales del Estado.
3. **Sanciones (penalties):** Only apply if the AEAT initiates proceedings (procedimiento sancionador) before the taxpayer files voluntarily. Sanctions range from 50% to 150% of the tax owed (Art. 191 LGT), depending on severity (leve, grave, muy grave).

Key distinction: Recargos replace penalties when the taxpayer files voluntarily. Filing late on your own initiative is always better than waiting for the AEAT to act.

### Surcharge rates (Art. 27 LGT, current version after Ley 11/2021)
- 1% base surcharge + 1 additional percentage point per full month of delay (2% after 1 month, 3% after 2 months, … 12% after 11 months)
- After 12 months: 15% + late-payment interest (intereses de demora)
- 25% reduction on the surcharge available if the principal tax is paid in full at the time of late filing AND the AEAT's surcharge assessment is settled within its stated deadline (Art. 27.5 LGT)
- Example: Tax of 376.20 EUR, filed 4 months late → surcharge 4% = 15.05 EUR; with 25% reduction → 11.29 EUR

Details — deadline missed / late surcharges:
- https://modelo210online.com/de/ratgeber/modelo-210-frist-verpasst
- https://modelo210online.com/en/guides/modelo-210-deadline-missed
- https://modelo210online.com/es/guias/modelo-210-plazo-vencido

Details — Modelo 210 not filed (comprehensive guide):
- https://modelo210online.com/de/ratgeber/modelo-210-nicht-eingereicht-was-tun
- https://modelo210online.com/en/guides/modelo-210-nicht-eingereicht-was-tun
- https://modelo210online.com/es/guias/modelo-210-nicht-eingereicht-was-tun

## Pricing

Fiscaro charges a one-time service fee per filing, based on usage type and number of owners. The tax owed to the AEAT is a separate payment.

| Usage Type     | 1 Owner | 2 Owners | 3 Owners | 4 Owners |
|----------------|---------|----------|----------|----------|
| Imputed income | 34.95 EUR | 59.95 EUR  | 79.95 EUR  | 99.95 EUR  |
| Rental income  | 79.95 EUR | 149.95 EUR | 219.95 EUR | 289.95 EUR |
| Mixed use      | 59.95 EUR | 109.95 EUR | 159.95 EUR | 209.95 EUR |

Starting price: 34.95 EUR (imputed income, 1 owner).
No subscription. No hidden fees.

## Payment

The Fiscaro service fee is due at the end of the process, after you have completed all data entry on the platform. It is separate from the tax. The tax owed to the AEAT is paid separately — you choose the payment method at the end:
- Bank transfer (domiciliación bancaria)
- Transfer via the authorized filing partner
- Self-payment at your bank (ingreso en entidad bancaria)

## Pages & Tools

### Core Pages
- Homepage (DE): https://modelo210online.com/de
- Homepage (EN): https://modelo210online.com/en
- Homepage (ES): https://modelo210online.com/es
- Modelo 210 Explained: https://modelo210online.com/de/modelo-210
- Tax Calculator: https://modelo210online.com/de/rechner
- Tax Calendar: https://modelo210online.com/de/steuerkalender
- Pricing: https://modelo210online.com/de/preise
- FAQ: https://modelo210online.com/de/faq
- About: https://modelo210online.com/de/about
- Contact: https://modelo210online.com/de/contact

### Glossary
- DE: https://modelo210online.com/de/glossar
- EN: https://modelo210online.com/en/glossary
- ES: https://modelo210online.com/es/glosario

### Guides — Index
- DE: https://modelo210online.com/de/ratgeber
- EN: https://modelo210online.com/en/guides
- ES: https://modelo210online.com/es/guias

### Guides — All Articles (DE)
- https://modelo210online.com/de/ratgeber/modelo-210-selber-machen-schritt-fur-schritt-2026
- https://modelo210online.com/de/ratgeber/modelo-210-frist
- https://modelo210online.com/de/ratgeber/modelo-210-frist-verpasst
- https://modelo210online.com/de/ratgeber/modelo-210-katasterwert
- https://modelo210online.com/de/ratgeber/modelo-210-eigennutzung-berechnen
- https://modelo210online.com/de/ratgeber/modelo-210-steuerberater-kosten
- https://modelo210online.com/de/ratgeber/catastro-daten-falsch
- https://modelo210online.com/de/ratgeber/saisonale-vermietung-mallorca-modelo-210
- https://modelo210online.com/de/ratgeber/modelo-210-kosten
- https://modelo210online.com/de/ratgeber/modelo-210-ohne-gestoria
- https://modelo210online.com/de/ratgeber/modelo-210-online-einreichen
- https://modelo210online.com/de/ratgeber/modelo-210-imputierte-einkuenfte
- https://modelo210online.com/de/ratgeber/modelo-210-vs-mieteinnahmen
- https://modelo210online.com/de/ratgeber/katasterwert-vs-verkehrswert-modelo-210
- https://modelo210online.com/de/ratgeber/fiscaro-vs-steuerberater
- https://modelo210online.com/de/ratgeber/modelo-210-grossbritannien
- https://modelo210online.com/de/ratgeber/modelo-211-immobilienverkauf
- https://modelo210online.com/de/ratgeber/modelo-210-nicht-eingereicht-was-tun

### Guides — All Articles (EN)
- https://modelo210online.com/en/guides/non-resident-tax-spain-property
- https://modelo210online.com/en/guides/modelo-210-deadline
- https://modelo210online.com/en/guides/modelo-210-deadline-missed
- https://modelo210online.com/en/guides/modelo-210-cadastral-value
- https://modelo210online.com/en/guides/calculate-modelo-210-self-use
- https://modelo210online.com/en/guides/modelo-210-tax-advisor-costs
- https://modelo210online.com/en/guides/catastro-data-incorrect
- https://modelo210online.com/en/guides/seasonal-rental-mallorca-modelo-210
- https://modelo210online.com/en/guides/modelo-210-costs
- https://modelo210online.com/en/guides/how-to-file-modelo-210-without-gestoria
- https://modelo210online.com/en/guides/how-to-file-modelo-210-online
- https://modelo210online.com/en/guides/modelo-210-vs-imputed-income-tax
- https://modelo210online.com/en/guides/catastral-value-vs-market-value-modelo-210
- https://modelo210online.com/en/guides/fiscaro-vs-tax-advisor
- https://modelo210online.com/en/guides/how-to-calculate-modelo-210-self-use
- https://modelo210online.com/en/guides/modelo-210-united-kingdom
- https://modelo210online.com/en/guides/modelo-211-immobilienverkauf
- https://modelo210online.com/en/guides/modelo-210-nicht-eingereicht-was-tun

### FAQ Detail Pages (Häufige Fragen)

80 structured questions about the Modelo 210, categorised by: Kernfragen (core questions), Berechnung (calculation), Fristen (deadlines), Länderspezifisch (country-specific), Nutzungsart (usage type), Selbst einreichen (self-filing), Sonderfälle (special cases). Fully available in German, English and Spanish.

All Ratgeber articles link to thematically related FAQ pages. FAQ pages link bidirectionally back to Ratgeber articles.

- Overview (DE): https://modelo210online.com/de/fragen/
- Example: https://modelo210online.com/de/fragen/was-ist-das-modelo-210
- Example: https://modelo210online.com/de/fragen/frist-modelo-210
- Example: https://modelo210online.com/de/fragen/modelo-210-eigennutzung
- Example: https://modelo210online.com/de/fragen/modelo-210-brexit-britische-eigentuemer
- Example: https://modelo210online.com/de/fragen/modelo-210-selbst-einreichen-anleitung

### FAQ Detail Pages (EN)

100 structured questions about the Modelo 210, fully available in English.

- Overview (EN): https://modelo210online.com/en/questions/
- https://modelo210online.com/en/questions/what-is-the-modelo-210
- https://modelo210online.com/en/questions/who-must-file-modelo-210
- https://modelo210online.com/en/questions/non-resident-spain-tax-obligations
- https://modelo210online.com/en/questions/what-is-the-irnr-tax
- https://modelo210online.com/en/questions/must-all-foreign-property-owners-pay-tax
- https://modelo210online.com/en/questions/what-happens-if-modelo-210-not-filed
- https://modelo210online.com/en/questions/which-properties-are-subject-to-non-resident-tax
- https://modelo210online.com/en/questions/difference-irpf-irnr
- https://modelo210online.com/en/questions/modelo-210-without-rental-income
- https://modelo210online.com/en/questions/imputed-income-modelo-210
- https://modelo210online.com/en/questions/how-long-are-you-considered-non-resident
- https://modelo210online.com/en/questions/difference-modelo-210-modelo-100
- https://modelo210online.com/en/questions/nie-number-for-modelo-210
- https://modelo210online.com/en/questions/what-is-the-aeat
- https://modelo210online.com/en/questions/modelo-210-file-yourself-or-gestor
- https://modelo210online.com/en/questions/does-modelo-210-apply-to-all-of-spain
- https://modelo210online.com/en/questions/how-much-does-non-resident-tax-cost-spain
- https://modelo210online.com/en/questions/since-when-does-modelo-210-exist
- https://modelo210online.com/en/questions/difference-self-use-rental-modelo-210
- https://modelo210online.com/en/questions/exceptions-modelo-210-obligation
- https://modelo210online.com/en/questions/how-is-non-resident-tax-calculated
- https://modelo210online.com/en/questions/imputation-rate-modelo-210
- https://modelo210online.com/en/questions/difference-1-1-and-2-0-percent-imputation-rate
- https://modelo210online.com/en/questions/municipality-revised-cadastral-value
- https://modelo210online.com/en/questions/cadastral-value-definition-where-to-find
- https://modelo210online.com/en/questions/modelo-210-calculation-multiple-owners
- https://modelo210online.com/en/questions/tax-rate-eu-citizens-modelo-210
- https://modelo210online.com/en/questions/tax-rate-non-eu-citizens-modelo-210
- https://modelo210online.com/en/questions/modelo-210-rental-calculation
- https://modelo210online.com/en/questions/deductible-expenses-rental-modelo-210
- https://modelo210online.com/en/questions/calculation-formula-imputed-income
- https://modelo210online.com/en/questions/modelo-210-mixed-use-calculation
- https://modelo210online.com/en/questions/da-55-lirpf-explained
- https://modelo210online.com/en/questions/modelo-210-partial-ownership-calculation
- https://modelo210online.com/en/questions/cadastral-value-market-value-difference
- https://modelo210online.com/en/questions/expense-deduction-modelo-210
- https://modelo210online.com/en/questions/tax-holiday-home-mallorca-calculation
- https://modelo210online.com/en/questions/reference-value-valor-referencia-modelo-210
- https://modelo210online.com/en/questions/surcharge-recargo-calculation
- https://modelo210online.com/en/questions/modelo-210-late-filing-costs
- https://modelo210online.com/en/questions/modelo-210-deadline
- https://modelo210online.com/en/questions/modelo-210-deadline-2025
- https://modelo210online.com/en/questions/modelo-210-missed-deadline-consequences
- https://modelo210online.com/en/questions/modelo-210-tax-year
- https://modelo210online.com/en/questions/modelo-210-file-retrospectively
- https://modelo210online.com/en/questions/modelo-210-deadline-extension
- https://modelo210online.com/en/questions/modelo-210-payment-timing
- https://modelo210online.com/en/questions/modelo-210-payment-methods
- https://modelo210online.com/en/questions/modelo-210-sepa-direct-debit
- https://modelo210online.com/en/questions/recargo-surcharge-modelo-210
- https://modelo210online.com/en/questions/modelo-210-property-owner-death
- https://modelo210online.com/en/questions/modelo-210-statute-of-limitations
- https://modelo210online.com/en/questions/modelo-210-penalties
- https://modelo210online.com/en/questions/modelo-210-number-of-declarations
- https://modelo210online.com/en/questions/modelo-210-file-missed-return
- https://modelo210online.com/en/questions/modelo-210-german-residents
- https://modelo210online.com/en/questions/modelo-210-austrian-residents
- https://modelo210online.com/en/questions/modelo-210-swiss-residents
- https://modelo210online.com/en/questions/modelo-210-after-brexit-british-owners
- https://modelo210online.com/en/questions/uk-tax-rate-eu-non-eu-after-brexit
- https://modelo210online.com/en/questions/modelo-210-us-citizens
- https://modelo210online.com/en/questions/modelo-210-dutch-residents
- https://modelo210online.com/en/questions/double-taxation-agreements-spain-countries
- https://modelo210online.com/en/questions/dta-prevents-non-resident-tax
- https://modelo210online.com/en/questions/avoid-double-taxation-spanish-property
- https://modelo210online.com/en/questions/declare-spanish-tax-in-germany
- https://modelo210online.com/en/questions/modelo-210-scandinavians
- https://modelo210online.com/en/questions/modelo-210-tax-rate-eu-countries
- https://modelo210online.com/en/questions/modelo-210-canadian-residents
- https://modelo210online.com/en/questions/modelo-210-australian-residents
- https://modelo210online.com/en/questions/modelo-210-owner-occupied
- https://modelo210online.com/en/questions/owner-occupied-definition-modelo-210
- https://modelo210online.com/en/questions/modelo-210-rental-income
- https://modelo210online.com/en/questions/owner-occupied-vacant-difference-modelo-210
- https://modelo210online.com/en/questions/modelo-210-seasonal-rental
- https://modelo210online.com/en/questions/modelo-210-mixed-use
- https://modelo210online.com/en/questions/modelo-210-property-empty
- https://modelo210online.com/en/questions/modelo-210-declarations-mixed-use
- https://modelo210online.com/en/questions/modelo-210-holiday-rental-mallorca
- https://modelo210online.com/en/questions/modelo-210-list-tenants-individually
- https://modelo210online.com/en/questions/modelo-210-property-bought-not-yet-rented
- https://modelo210online.com/en/questions/modelo-210-calculate-self-use-rental-portions
- https://modelo210online.com/en/questions/modelo-210-finca-mallorca
- https://modelo210online.com/en/questions/modelo-210-commercial-properties
- https://modelo210online.com/en/questions/modelo-210-garage-storage-room
- https://modelo210online.com/en/questions/modelo-210-how-to-file-yourself
- https://modelo210online.com/en/questions/modelo-210-file-online
- https://modelo210online.com/en/questions/modelo-210-documents-needed-self-filing
- https://modelo210online.com/en/questions/modelo-210-without-gestor
- https://modelo210online.com/en/questions/modelo-210-gestor-cost
- https://modelo210online.com/en/questions/fiscaro-comparison-tax-adviser
- https://modelo210online.com/en/questions/modelo-210-online-platforms
- https://modelo210online.com/en/questions/modelo-210-time-to-file
- https://modelo210online.com/en/questions/modelo-210-digital-certificate
- https://modelo210online.com/en/questions/modelo-210-pay-tax-online
- https://modelo210online.com/en/questions/modelo-210-basque-country
- https://modelo210online.com/en/questions/modelo-210-navarra
- https://modelo210online.com/en/questions/modelo-210-co-owners
- https://modelo210online.com/en/questions/modelo-210-heirs
- https://modelo210online.com/en/questions/modelo-210-cadastral-value-below-market-value

### FAQ Detail Pages (ES)

100 structured questions about the Modelo 210, fully available in Spanish.

- Overview (ES): https://modelo210online.com/es/preguntas/
- https://modelo210online.com/es/preguntas/que-es-el-modelo-210
- https://modelo210online.com/es/preguntas/quien-debe-presentar-modelo-210
- https://modelo210online.com/es/preguntas/no-residente-espana-obligaciones-fiscales
- https://modelo210online.com/es/preguntas/que-es-el-impuesto-irnr
- https://modelo210online.com/es/preguntas/deben-todos-los-propietarios-extranjeros-pagar-impuestos
- https://modelo210online.com/es/preguntas/que-pasa-si-no-presento-modelo-210
- https://modelo210online.com/es/preguntas/que-inmuebles-estan-sujetos-al-impuesto-de-no-residentes
- https://modelo210online.com/es/preguntas/diferencia-irpf-irnr
- https://modelo210online.com/es/preguntas/modelo-210-sin-ingresos-por-alquiler
- https://modelo210online.com/es/preguntas/renta-imputada-modelo-210
- https://modelo210online.com/es/preguntas/cuanto-tiempo-se-considera-no-residente
- https://modelo210online.com/es/preguntas/diferencia-modelo-210-modelo-100
- https://modelo210online.com/es/preguntas/numero-nie-para-modelo-210
- https://modelo210online.com/es/preguntas/que-es-la-aeat
- https://modelo210online.com/es/preguntas/modelo-210-presentar-uno-mismo-o-gestor
- https://modelo210online.com/es/preguntas/se-aplica-modelo-210-en-toda-espana
- https://modelo210online.com/es/preguntas/cuanto-cuesta-el-impuesto-de-no-residentes-espana
- https://modelo210online.com/es/preguntas/desde-cuando-existe-el-modelo-210
- https://modelo210online.com/es/preguntas/diferencia-uso-propio-alquiler-modelo-210
- https://modelo210online.com/es/preguntas/excepciones-obligacion-modelo-210
- https://modelo210online.com/es/preguntas/como-se-calcula-impuesto-no-residentes
- https://modelo210online.com/es/preguntas/tipo-imputacion-modelo-210
- https://modelo210online.com/es/preguntas/diferencia-1-1-y-2-0-por-ciento-tipo-imputacion
- https://modelo210online.com/es/preguntas/municipio-valor-catastral-revisado
- https://modelo210online.com/es/preguntas/valor-catastral-definicion-donde-encontrar
- https://modelo210online.com/es/preguntas/modelo-210-calculo-varios-propietarios
- https://modelo210online.com/es/preguntas/tipo-impositivo-ciudadanos-ue-modelo-210
- https://modelo210online.com/es/preguntas/tipo-impositivo-no-ue-modelo-210
- https://modelo210online.com/es/preguntas/modelo-210-calculo-alquiler
- https://modelo210online.com/es/preguntas/gastos-deducibles-alquiler-modelo-210
- https://modelo210online.com/es/preguntas/formula-calculo-renta-imputada
- https://modelo210online.com/es/preguntas/modelo-210-calculo-uso-mixto
- https://modelo210online.com/es/preguntas/da-55-lirpf-explicada
- https://modelo210online.com/es/preguntas/modelo-210-calculo-propiedad-parcial
- https://modelo210online.com/es/preguntas/valor-catastral-valor-mercado-diferencia
- https://modelo210online.com/es/preguntas/deduccion-gastos-modelo-210
- https://modelo210online.com/es/preguntas/impuesto-casa-vacaciones-mallorca-calculo
- https://modelo210online.com/es/preguntas/valor-referencia-modelo-210
- https://modelo210online.com/es/preguntas/recargo-calculo
- https://modelo210online.com/es/preguntas/modelo-210-presentacion-tardia-costes
- https://modelo210online.com/es/preguntas/plazo-modelo-210
- https://modelo210online.com/es/preguntas/plazo-modelo-210-2025
- https://modelo210online.com/es/preguntas/modelo-210-plazo-vencido-consecuencias
- https://modelo210online.com/es/preguntas/modelo-210-ejercicio-fiscal
- https://modelo210online.com/es/preguntas/modelo-210-presentar-retroactivamente
- https://modelo210online.com/es/preguntas/modelo-210-prorroga-plazo
- https://modelo210online.com/es/preguntas/modelo-210-momento-pago
- https://modelo210online.com/es/preguntas/modelo-210-formas-de-pago
- https://modelo210online.com/es/preguntas/modelo-210-domiciliacion-sepa
- https://modelo210online.com/es/preguntas/recargo-modelo-210
- https://modelo210online.com/es/preguntas/modelo-210-fallecimiento-propietario
- https://modelo210online.com/es/preguntas/modelo-210-prescripcion
- https://modelo210online.com/es/preguntas/modelo-210-sanciones
- https://modelo210online.com/es/preguntas/modelo-210-numero-declaraciones
- https://modelo210online.com/es/preguntas/modelo-210-presentar-atrasado
- https://modelo210online.com/es/preguntas/modelo-210-alemanes
- https://modelo210online.com/es/preguntas/modelo-210-austriacos
- https://modelo210online.com/es/preguntas/modelo-210-suizos
- https://modelo210online.com/es/preguntas/modelo-210-tras-brexit-propietarios-britanicos
- https://modelo210online.com/es/preguntas/uk-tipo-impositivo-ue-no-ue-tras-brexit
- https://modelo210online.com/es/preguntas/modelo-210-ciudadanos-estadounidenses
- https://modelo210online.com/es/preguntas/modelo-210-holandeses
- https://modelo210online.com/es/preguntas/convenios-doble-imposicion-espana-paises
- https://modelo210online.com/es/preguntas/cdi-evita-impuesto-no-residentes
- https://modelo210online.com/es/preguntas/evitar-doble-imposicion-inmueble-espana
- https://modelo210online.com/es/preguntas/declarar-impuesto-espanol-en-alemania
- https://modelo210online.com/es/preguntas/modelo-210-escandinavos
- https://modelo210online.com/es/preguntas/modelo-210-tipo-impositivo-paises-ue
- https://modelo210online.com/es/preguntas/modelo-210-canadienses
- https://modelo210online.com/es/preguntas/modelo-210-australianos
- https://modelo210online.com/es/preguntas/modelo-210-uso-propio
- https://modelo210online.com/es/preguntas/uso-propio-definicion-modelo-210
- https://modelo210online.com/es/preguntas/modelo-210-ingresos-alquiler
- https://modelo210online.com/es/preguntas/uso-propio-vacio-diferencia-modelo-210
- https://modelo210online.com/es/preguntas/modelo-210-alquiler-temporada
- https://modelo210online.com/es/preguntas/modelo-210-uso-mixto
- https://modelo210online.com/es/preguntas/modelo-210-inmueble-vacio
- https://modelo210online.com/es/preguntas/modelo-210-declaraciones-uso-mixto
- https://modelo210online.com/es/preguntas/modelo-210-alquiler-vacacional-mallorca
- https://modelo210online.com/es/preguntas/modelo-210-indicar-inquilinos-individualmente
- https://modelo210online.com/es/preguntas/modelo-210-inmueble-comprado-no-alquilado
- https://modelo210online.com/es/preguntas/modelo-210-calcular-parte-uso-propio-alquiler
- https://modelo210online.com/es/preguntas/modelo-210-finca-mallorca
- https://modelo210online.com/es/preguntas/modelo-210-inmuebles-comerciales
- https://modelo210online.com/es/preguntas/modelo-210-garaje-trastero
- https://modelo210online.com/es/preguntas/modelo-210-como-presentar-uno-mismo
- https://modelo210online.com/es/preguntas/modelo-210-presentar-online
- https://modelo210online.com/es/preguntas/modelo-210-documentos-necesarios-autopresentacion
- https://modelo210online.com/es/preguntas/modelo-210-sin-gestor
- https://modelo210online.com/es/preguntas/modelo-210-coste-gestor
- https://modelo210online.com/es/preguntas/fiscaro-comparacion-asesor-fiscal
- https://modelo210online.com/es/preguntas/modelo-210-plataformas-online
- https://modelo210online.com/es/preguntas/modelo-210-tiempo-rellenar
- https://modelo210online.com/es/preguntas/modelo-210-certificado-digital
- https://modelo210online.com/es/preguntas/modelo-210-pagar-impuesto-online
- https://modelo210online.com/es/preguntas/modelo-210-pais-vasco
- https://modelo210online.com/es/preguntas/modelo-210-navarra
- https://modelo210online.com/es/preguntas/modelo-210-copropietarios
- https://modelo210online.com/es/preguntas/modelo-210-herederos
- https://modelo210online.com/es/preguntas/modelo-210-valor-catastral-inferior-mercado

### Guides — All Articles (ES)
- https://modelo210online.com/es/guias/rentas-imputadas-espana
- https://modelo210online.com/es/guias/modelo-210-plazo
- https://modelo210online.com/es/guias/modelo-210-plazo-vencido
- https://modelo210online.com/es/guias/modelo-210-valor-catastral
- https://modelo210online.com/es/guias/calcular-modelo-210-uso-propio
- https://modelo210online.com/es/guias/modelo-210-costes-asesor-fiscal
- https://modelo210online.com/es/guias/catastro-datos-incorrectos
- https://modelo210online.com/es/guias/alquiler-vacacional-mallorca-modelo-210
- https://modelo210online.com/es/guias/modelo-210-costos
- https://modelo210online.com/es/guias/como-presentar-modelo-210-sin-gestoria
- https://modelo210online.com/es/guias/presentar-modelo-210-online
- https://modelo210online.com/es/guias/modelo-210-rentas-imputadas-vs-alquiler
- https://modelo210online.com/es/guias/valor-catastral-vs-valor-mercado-modelo-210
- https://modelo210online.com/es/guias/fiscaro-vs-asesor-fiscal
- https://modelo210online.com/es/guias/como-calcular-modelo-210-uso-propio
- https://modelo210online.com/es/guias/modelo-210-reino-unido
- https://modelo210online.com/es/guias/modelo-211-immobilienverkauf
- https://modelo210online.com/es/guias/modelo-210-nicht-eingereicht-was-tun

## UK Property Owners — Key Facts

- Tax residency determines the tax rate — not nationality or passport
- The UK has been treated as a third country for IRNR purposes since 1 January 2021 (end of the Brexit transition period)
- Tax rate: currently 24% (down from 19% until 2020)
- Rental income: gross principle — no expense deductions (including Airbnb fees, insurance, repairs)
- British passport + tax residence in Germany → 19%, not 24%
- The Spain–UK Double Taxation Agreement does not eliminate the Spanish tax obligation
- Self-use (imputed income): valor catastral × 1.1% or 2.0% × 24%
- Deadline for self-use (tax year 2025): 31 December 2026. From tax year 2026 (Orden HAC/623/2026): 1 April to 31 December of the following year
- Deadline for rental income (tax year 2025): 1–20 January 2026. From tax year 2026: 1–20 April of the following year (for grouped annual returns; a transitional rule applies for separate returns in 2026)
- Co-ownership: separate filing per owner
- Applies to all parts of the UK: England, Scotland, Wales, Northern Ireland

Details:
- https://modelo210online.com/de/ratgeber/modelo-210-grossbritannien
- https://modelo210online.com/en/guides/modelo-210-united-kingdom
- https://modelo210online.com/es/guias/modelo-210-reino-unido

## Tax Glossary — Key Terms

- **Modelo 210:** Spanish tax form for non-resident income tax (IRNR)
- **IRNR (Impuesto sobre la Renta de No Residentes):** Spanish non-resident income tax
- **Rentas imputadas:** Imputed income — fictitious income attributed to property owners who do not rent out their property
- **Valor catastral:** Catastral value — the administrative value of a property as determined by the Spanish Catastro
- **Ponencia de Valores:** Catastral revision — determines whether the 1.1% or 2.0% imputation rate applies
- **IBI (Impuesto sobre Bienes Inmuebles):** Spanish property tax (municipal). The IBI receipt shows the catastral value.
- **Referencia catastral:** Unique 20-character identifier for every property in Spain
- **AEAT (Agencia Estatal de Administración Tributaria):** Spanish tax authority
- **Colaborador Social:** Authorized filing partner who can submit tax forms electronically to the AEAT
- **Gestoría / Asesoría fiscal:** Tax advisory firm in Spain
- **Recargo:** Surcharge for late filing under Art. 27 LGT — distinct from penalties (sanciones) and interest (intereses de demora)
- **Plusvalía municipal:** Municipal capital gains tax, due when selling Spanish property
- **Certificado Digital:** Digital certificate required for electronic filing with the AEAT
- **NIE (Número de Identidad de Extranjero):** Tax identification number for foreigners in Spain

## Frequently Asked Questions

**Who must file Modelo 210?**
Every non-resident who owns property in Spain, even if the property is not rented out and generates no actual income. The Spanish tax system attributes "imputed income" (rentas imputadas) to unrented properties. Co-owners cannot file a joint return — each owner must file their own separate Modelo 210 for their ownership share.

**How much tax will I owe?**
For a typical EU resident with an unrented property: Catastral value × 1.1% × 19%. Example: catastral value of 200,000 EUR → approximately 418 EUR per year.

**What is the catastral value and where do I find it?**
The catastral value (valor catastral) is the administrative value assigned by the Spanish Catastro. You find it on your annual IBI (property tax) receipt from your municipality. It is NOT the purchase price or market value — it is typically much lower.

**What happens if I miss the deadline?**
Late voluntary filing incurs automatic surcharges (recargos) under Art. 27 LGT, increasing with the length of delay. Additionally, late-payment interest (intereses de demora) accrues on the unpaid tax. Filing voluntarily before the AEAT contacts you avoids separate penalties (sanciones). For details, see: https://modelo210online.com/en/guides/modelo-210-deadline-missed

**Do I need a tax advisor?**
No. Fiscaro automates the entire process — from calculation to filing. A tax advisor typically charges 150–350 EUR per filing; Fiscaro starts at 34.95 EUR.

**How does payment work?**
The Fiscaro service fee is due at the end of the process, after you have completed all data entry on the platform. It is separate from the tax. The tax owed to the AEAT is paid separately — you choose the payment method at the end (bank transfer, transfer via the filing partner, or self-payment at your bank).

**What documents do I need?**
- NIE (Número de Identidad de Extranjero)
- IBI receipt (shows catastral value)
- Property deed or purchase contract (for ownership share)
- For rental income: rental contracts and expense receipts

**Does Fiscaro file the form for me?**
Yes. Fiscaro submits the Modelo 210 directly to the AEAT through an authorized Colaborador Social. You receive a confirmation with the filing reference number.

## Sources

- Ley del IRNR: Real Decreto Legislativo 5/2004
- Art. 24 LIRNR: Tax base for imputed income
- Art. 25 LIRNR: Tax base for rental income
- Art. 27 LGT (Ley General Tributaria): Surcharges for voluntary late filing (recargos)
- DA 55 LIRPF: Imputation rates (1.1% / 2.0%) based on Ponencia de Valores
- AEAT: https://sede.agenciatributaria.gob.es

## Contact

- Email: info@modelo210online.com
- Contact (DE): https://modelo210online.com/de/contact
- Contact (EN): https://modelo210online.com/en/contact
- Contact (ES): https://modelo210online.com/es/contact

Last updated: 2026-07-07