# Fiscaro — Modelo 210 Online

> Fiscaro helps non-resident property owners in Spain file their Modelo 210 tax return online — simple, fast, and without a tax advisor.
> Full reference: https://modelo210online.com/llms-full.txt

## What is Fiscaro?

Fiscaro is a structured knowledge and filing platform for the taxation of non-resident property owners in Spain, operated by Blue Pepper S.L. (Palma de Mallorca). Instead of hiring an expensive gestoría or tax advisor, owners can calculate and file their Spanish non-resident property tax (IRNR) in minutes.

## What is 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, even if the property is not rented out (imputed income / rentas imputadas).

## Key Facts

- Website: https://modelo210online.com
- Operator: Blue Pepper S.L. (Palma de Mallorca, Spain)
- Languages: German, English, Spanish
- Target audience: Non-resident property owners in Spain (EU/EEA, UK, and Switzerland)
- Pricing: One-time service fee starting at 34.95 EUR per filing (see table below)
- 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.
- No subscription, no hidden costs

## Tax Calculation

### Imputed income (self-use / rentas imputadas)
- Tax base = Catastral value × imputation rate
- Imputation rate: 1.1% if the municipality's catastral revision (Ponencia de Valores) took effect on or after 1 January 2012; otherwise 2.0%
- Tax rate: 19% (EU/EEA) or 24% (UK/Switzerland)
- Formula: Tax = Catastral value × imputation rate × tax rate × ownership share
- Example: 200,000 EUR catastral value, revised 2015, EU resident, sole owner → 200,000 × 1.1% × 19% = 418.00 EUR

### Rental income
- Tax base = Gross rental income − deductible expenses (EU/EEA only; UK/Swiss cannot deduct)
- Tax rate: 19% (EU/EEA) or 24% (UK/Switzerland)

### Mixed use (part rented, part self-use)
Two separate Modelo 210 filings required:
1. Rental income for the rented period (annual deadline: until tax year 2025, 1–20 January of the following year; from tax year 2026, 1–20 April of the following year — see Filing Deadlines below)
2. Imputed income for the non-rented days, pro-rated: Catastral value × imputation rate × (non-rented days / 365) × tax rate × ownership share (annual deadline)

## Filing Deadlines

Deadlines are tax-year-dependent:

### 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 tax year 2024).

### From tax year 2026 (Orden HAC/623/2026, BOE 23.06.2026)
- **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).

## Pricing

One-time service fee per filing. 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).

## Reports & Marktdaten

- Market Report 2026 (DE): https://modelo210online.com/de/marktreport-2026
- Market Report 2026 (EN): https://modelo210online.com/en/market-report-2026
- Market Report 2026 (ES): https://modelo210online.com/es/informe-mercado-2026

## Guides & Resources

- 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
- FAQ Detail Pages (80 questions, DE): https://modelo210online.com/de/fragen/
- FAQ Detail Pages (100 questions, EN): https://modelo210online.com/en/questions/
- FAQ Detail Pages (100 questions, ES): https://modelo210online.com/es/preguntas/
- All Guides (DE): https://modelo210online.com/de/ratgeber
- All Guides (EN): https://modelo210online.com/en/guides
- All Guides (ES): https://modelo210online.com/es/guias
- Glossary (DE): https://modelo210online.com/de/glossar
- Glossary (EN): https://modelo210online.com/en/glossary
- Glossary (ES): https://modelo210online.com/es/glosario

## Contact

- Email: info@modelo210online.com
- Contact page: https://modelo210online.com/de/contact

> Full reference with all article links, glossary, and FAQ: https://modelo210online.com/llms-full.txt

Last updated: 2026-07-10