Modelo 210: Non-resident income tax in Spain (IRNR)

Modelo 210 is the Spanish tax form used by non-residents to declare income obtained in Spain. It applies to individuals who are not tax residents in Spain but earn Spanish-source income, including income related to property ownership, rentals, or capital gains. These obligations form part of the wider non-resident tax framework in Spain.

For many people, Modelo 210 only becomes relevant after buying property, when ownership itself creates ongoing tax obligations — even if the property is not rented out and generates no actual income.

This guide explains what Modelo 210 is, who must file it, when it applies, how often it must be submitted, and what it implies in practice for non-resident property owners in Spain.

What is Modelo 210?

Modelo 210 is the official form used to declare and pay Non-Resident Income Tax (IRNR – Impuesto sobre la Renta de No Residentes) in Spain. It is administered by Agencia Tributaria (the Spanish Tax Agency) and applies whenever a non-resident receives—or is deemed to receive—income from Spanish sources.

Unlike resident income tax, non-resident income tax is not declared globally. Each source of income is declared separately, which is why a single taxpayer may need to submit more than one Modelo 210 in a year.

For example:

• One form per property
• One form per owner (even for jointly owned property)
• Separate filings for rental income, imputed income, or capital gains

Who needs to file Modelo 210?

You generally need to file Modelo 210 if you are not a Spanish tax resident and you:

• Own property in Spain (even if it is not rented)
• Rent out a Spanish property
• Sell a property in Spain
• Receive other Spanish-source income (such as interest, dividends, pensions, etc.)

This makes Modelo 210 particularly relevant for second-home owners and property investors, even when the property is only used occasionally and does not generate rental income.

When does Modelo 210 apply?

Modelo 210 applies in several common situations where non-residents derive income — or are deemed to derive income — from Spain. The filing frequency, deadlines, and tax treatment depend on how the property is used and what type of income is involved.

Owning a property in Spain (not rented)

If you own a property in Spain and do not rent it out, Spanish tax law assumes a deemed (imputed) income based on the cadastral value of the property, even if no rent is received.

• Declared once per year
• No actual rental income is required
• Filed using Modelo 210

This obligation applies for every year you own the property, regardless of whether you use it personally, leave it empty, or visit only occasionally. It ends only when the property is sold.

Many non-resident owners are unaware of this requirement until much later, often when preparing to sell the property or regularise their tax position.

Renting out a Spanish property

If you rent out a property in Spain as a non-resident, the rental income must be declared using Modelo 210. In this case, filing is done quarterly.

Tax treatment depends on your country of residence.

• EU / EEA residents may deduct certain allowable expenses
• Non-EU residents are usually taxed on gross rental income

Because the rules differ significantly depending on residency and income structure, rental income is one of the most common areas where mistakes occur with Modelo 210 filings, particularly for buy-to-let property owners in Spain.

Selling property in Spain (capital gains)

When a non-resident sells a property in Spain, any capital gain must be declared using Modelo 210.

As part of the sale process:

• The buyer withholds 3% of the purchase price
• This amount is paid directly to the Spanish Tax Agency on behalf of the seller

The seller then submits Modelo 210 to either:

• Pay any additional tax due, or
• Claim a refund if the withheld amount exceeds the final tax liability

Once the property is sold and the capital gains declaration is completed, Modelo 210 obligations related to that property come to an end.

How much tax does Modelo 210 involve?

The amount of tax due under Modelo 210 varies depending on:

• The type of income (imputed, rental, or capital gains)
• The taxpayer’s country of residence
• The value of the property or income received

Some filings result in modest annual amounts, while others — particularly rental income or capital gains — can be more substantial. This variability is why understanding whether Modelo 210 applies is often more important initially than the exact amount due.

Indicative tax treatment under Modelo 210

Tax rates under Modelo 210 depend on the taxpayer’s country of residence and the type of income being declared. In general terms, non-residents who are tax resident in the EU or EEA are subject to a lower tax rate and may be able to deduct certain allowable expenses when declaring rental income.

Non-residents who are resident outside the EU/EEA are usually taxed at a higher flat rate and, in most cases, must declare rental income on a gross basis without deductions. The exact rate and applicable deductions are determined by Spanish tax law and may change over time.

Do I need an NIE to file Modelo 210?

Yes. A valid NIE (Número de Identidad de Extranjero) is required to file Modelo 210. The NIE is your personal tax identification number in Spain and is used in all tax and property – related matters.

Without an NIE, it is not possible to:

• Submit Modelo 210
• Be registered with the Spanish Tax Agency
• Complete most property or banking procedures

This is why obtaining an NIE is usually one of the first administrative steps for non-residents who buy property in Spain.

How and when is Modelo 210 filed?

Modelo 210 is filed with the Spanish Tax Agency and can be submitted online, in person, or through an authorised representative, depending on your circumstances.

Filing deadlines are set by the Spanish Tax Agency and depend on the type of income being declared. Imputed income is declared once per year, rental income is declared on a quarterly basis, and capital gains must be declared within a specific timeframe following the sale of a property. Exact deadlines can vary by tax year, which is why non-residents are advised to check the applicable deadlines published by the Spanish Tax Agency.

Payment is made at the time of filing, using approved payment methods.

Some non-residents choose to file Modelo 210 themselves, while others use representatives due to language, complexity, or the number of filings required. Both approaches are common.

The Spanish Tax Agency provides official guidance and filing tools for Modelo 210, which should always be consulted when preparing a declaration.

Penalties for not filing Modelo 210

Failing to file Modelo 210 — or filing late — may result in:

• Late-payment surcharges and interest
• Financial penalties, depending on the circumstances and length of delay
• Administrative complications, particularly when selling a property or trying to regularise your tax position

In practice, non-residents often become aware of missing filings during a property sale process, when proof of tax compliance is requested.

What if I forgot to file Modelo 210 in previous years?

This is a common situation. Addressing missed declarations early can reduce the risk of additional charges and avoids delays later. If Modelo 210 was not submitted when required:

• Late filing is possible
• Penalties and interest may apply depending on the delay
• Voluntary correction is generally treated more favourably than non-compliance identified later

Missed filings often come to light when selling a property, which can cause delays if not addressed early.

Is Modelo 210 the same as Wealth Tax?

No. These are different taxes:

• Modelo 210 (IRNR) applies to income or deemed income
• Wealth Tax applies only if asset values exceed specific thresholds

Owning property does not automatically trigger Wealth Tax, but Modelo 210 often still applies.

Why do non-residents have to pay tax if they don’t live in Spain?

Spain applies a territorial taxation principle, meaning:

• Income generated in Spain is taxable in Spain
• Property ownership is considered a source of taxable benefit
• Physical residence in Spain is not required for tax liability to arise

This is why even occasional personal use of a holiday home can trigger Modelo 210 obligations.

Key takeaways

• Modelo 210 is the tax form used by non-residents to declare income or deemed income from Spain
• It applies to most non-residents who own, rent out, or sell property in Spain
• The obligation exists even if no rental income is received, through imputed income rules
• Each owner, property, and income type is declared separately
• Filing frequency depends on the income involved (annual, quarterly, or on sale)
• The obligation continues for as long as the property is owned and ends when it is sold
• A valid NIE is required to file
• Late or missing filings may result in penalties, interest, and administrative issues, particularly when selling property
• Modelo 210 is separate from Wealth Tax and other local property taxes
• It plays a central role in the tax obligations of non-residents owning property in Spain

Understanding how Modelo 210 works helps non-residents avoid unexpected tax issues and manage their property obligations in Spain with greater confidence.