{"id":1276972,"date":"2025-12-06T15:45:49","date_gmt":"2025-12-06T14:45:49","guid":{"rendered":"https:\/\/puravida-estate.com\/modelo-210-tax-return-for-non-residents\/"},"modified":"2025-12-06T16:18:09","modified_gmt":"2025-12-06T15:18:09","slug":"modelo-210-tax-return-for-non-residents","status":"publish","type":"post","link":"https:\/\/puravida-estate.com\/en\/modelo-210-tax-return-for-non-residents\/","title":{"rendered":"Modelo 210 &#8211; Tax return for non-residents"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text css=&#8221;&#8221;]<b>1. <\/b><b>What is the Modelo 210?<\/b><\/p>\n<p class=\"p4\"><span class=\"s3\">Modelo 210 is the <\/span><b>tax return for non-tax residents<\/b><span class=\"s3\"> in Spain for the <\/span><b>declaration and payment of the IRNR (Impuesto sobre la Renta de No Residentes)<\/b><span class=\"s3\">.<\/span><\/p>\n<p class=\"p3\">It applies to any natural or legal person who <span class=\"s2\"><b>not resident in Spain for tax purposes<\/b><\/span> but generates income in Spain.<\/p>\n<p class=\"p3\">Examples of income:<\/p>\n<ul>\n<li>\n<p class=\"p1\">Income from <span class=\"s1\"><b>renting<\/b><\/span> of a property<\/p>\n<\/li>\n<li>\n<p class=\"p1\"><span class=\"s1\"><b>Own use<\/b><\/span> of a property (notional income)<\/p>\n<\/li>\n<li>\n<p class=\"p1\">Capital gains (e.g. <a class=\"wpil_keyword_link\" title=\"Costs when selling a property\" href=\"https:\/\/puravida-estate.com\/en\/costs-when-selling-a-property\/\" data-wpil-keyword-link=\"linked\" data-wpil-monitor-id=\"806\">sale of<\/a> a property) <\/p>\n<\/li>\n<li>\n<p class=\"p1\">Interest, dividends, other income from Spain<\/p>\n<\/li>\n<\/ul>\n<p><b>2.<\/b><b style=\"font-size: 16px;\">Who has to hand in Modelo 210?<\/b><\/p>\n<p class=\"p3\">Obligatory are all who:<\/p>\n<ol start=\"1\">\n<li>\n<p class=\"p1\"><b>The following are not resident in Spain for tax purposes<\/b><b><\/b><\/p>\n<p class=\"p2\">AND<\/p>\n<\/li>\n<li>\n<p class=\"p1\"><b>Earn income or own property in Spain<\/b><span class=\"s1\">that is subject to notional taxation.<\/span><\/p>\n<\/li>\n<\/ol>\n<p class=\"p3\">Typical cases:<\/p>\n<ul>\n<li>\n<p class=\"p1\">Owner of a vacation property, even if not rented out<\/p>\n<\/li>\n<li>\n<p class=\"p1\">Landlords of real estate<\/p>\n<\/li>\n<li>\n<p class=\"p1\">Seller of a property<\/p>\n<\/li>\n<\/ul>\n<p><b>3. <\/b><b style=\"font-size: 16px;\">Types of Modelo 210 (3 main cases)<\/b><\/p>\n<p><b>A. Non-rented real estate (own use \/ vivienda no alquilada)<\/b><\/p>\n<p class=\"p3\">Here a <span class=\"s2\"><b>fictitious income<\/b><\/span> is taxed.<\/p>\n<p class=\"p3\">Calculation basis:<\/p>\n<ul>\n<li>\n<p class=\"p1\">Tax base = 1.1 % (if the cadastral value has been updated in the last 10 years) or 2 % of the <span class=\"s1\"><b>cadastral value<\/b><\/span> (depending on how recent it is)<\/p>\n<\/li>\n<li>\n<p class=\"p1\">tax rate:<\/p>\n<ul>\n<li>\n<p class=\"p1\"><span class=\"s1\"><b>19 %<\/b><\/span> for EU\/EEA residents<\/p>\n<\/li>\n<li>\n<p class=\"p1\"><span class=\"s1\"><b>24 %<\/b><\/span> for citizens outside the EU\/EEA<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p class=\"p3\">Frequency: <span class=\"s2\"><b>Annually<\/b><\/span> (for the previous year, submission deadline January 1 &#8211; December 31).<\/p>\n<p><b>B. Rented properties<\/b><\/p>\n<p class=\"p4\"><span class=\"s3\">Tax is paid on the <\/span><b>income actually received<\/b><span class=\"s3\">.<\/span><\/p>\n<p class=\"p3\">Important:<\/p>\n<ul>\n<li>\n<p class=\"p1\">EU\/EEA residents may <span class=\"s1\"><b>deduct expenses<\/b><\/span> (interest, repairs, IBI, garbage, insurance, depreciation, etc.)<\/p>\n<\/li>\n<li>\n<p class=\"p1\">Non-EU residents (e.g. UK after Brexit) <span class=\"s1\"><b>may not deduct any costs<\/b><\/span><\/p>\n<\/li>\n<\/ul>\n<p class=\"p3\">tax rate:<\/p>\n<ul>\n<li>\n<p class=\"p1\">EU\/EEA: <span class=\"s1\"><b>19 %<\/b><b><\/b><\/span><\/p>\n<\/li>\n<li>\n<p class=\"p1\">Other: <span class=\"s1\"><b>24 %<\/b><\/span><\/p>\n<\/li>\n<\/ul>\n<p class=\"p3\">Frequency:<\/p>\n<ul>\n<li>\n<p class=\"p1\">Monthly or <span class=\"s1\"><b>quarterly<\/b><\/span> (normal: quarterly).<\/p>\n<\/li>\n<\/ul>\n<p><b>C. Sale of a property (capital gain)<\/b><\/p>\n<p class=\"p3\">In the event of a sale, Modelo 210 is used to <span class=\"s2\"><b>declaration of the capital gain<\/b><\/span> is used.<\/p>\n<p class=\"p3\">Tax rates on profits:<\/p>\n<ul>\n<li>\n<p class=\"p1\">EU\/EEA and third countries:<\/p>\n<ul>\n<li>\n<p class=\"p1\"><span class=\"s1\"><b>19 %<\/b><\/span> up to 6.000 \u20ac<\/p>\n<\/li>\n<li>\n<p class=\"p1\"><span class=\"s1\"><b>21 %<\/b><\/span> 6.000-50.000 \u20ac<\/p>\n<\/li>\n<li>\n<p class=\"p1\"><span class=\"s1\"><b>23 %<\/b><\/span> over \u20ac 50,000<\/p>\n<\/li>\n<li>\n<p class=\"p1\">(Current tables may vary slightly depending on the year)<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p class=\"p3\">Important:<\/p>\n<ul>\n<li>\n<p class=\"p1\">Buyer retains <span class=\"s1\"><b>3 % of the purchase price<\/b><\/span> (Retenci\u00f3n &#8211; Modelo 211)<\/p>\n<\/li>\n<li>\n<p class=\"p1\">This 3 % is offset or reclaimed with the Modelo 210 <span class=\"s1\"><b>will be offset or reclaimed<\/b><\/span><\/p>\n<\/li>\n<\/ul>\n<p class=\"p3\">Deadline: <span class=\"s2\"><b>4 months<\/b><\/span> after the sale.<\/p>\n<p><b>4. <\/b><b>Overview of deadlines<\/b><\/p>\n<table>\n<thead>\n<tr>\n<th>\n<p class=\"p1\"><b>Case<\/b><\/p>\n<\/th>\n<th>\n<p class=\"p1\"><b>Frequency<\/b><\/p>\n<\/th>\n<th>\n<p class=\"p1\"><b>Deadline<\/b><\/p>\n<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p class=\"p1\">Non-rented property<\/p>\n<\/td>\n<td>\n<p class=\"p1\">yearly<\/p>\n<\/td>\n<td>\n<p class=\"p1\">January 1 &#8211; December 31 of the following year<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p class=\"p1\">Letting<\/p>\n<\/td>\n<td>\n<p class=\"p1\">quarterly<\/p>\n<\/td>\n<td>\n<p class=\"p1\">April 1-20 \/ July \/ October \/ January<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p class=\"p1\">Real estate sales<\/p>\n<\/td>\n<td>\n<p class=\"p1\">unique<\/p>\n<\/td>\n<td>\n<p class=\"p1\">within 4 months<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>5. <\/b><b>How is Modelo 210 submitted?<\/b><\/p>\n<p class=\"p3\">Submission is made:<\/p>\n<ol start=\"1\">\n<li>\n<p class=\"p1\"><span class=\"s1\"><b>Electronically<\/b><\/span> via the website of the Agencia Tributaria (AEAT)<\/p>\n<\/li>\n<li>\n<p class=\"p1\"><span class=\"s1\"><b>With digital certificate<\/b><\/span> or via an authorized tax consultant \/ Gestor<\/p>\n<\/li>\n<\/ol>\n<p class=\"p3\">Payment options:<\/p>\n<ul>\n<li>\n<p class=\"p1\">Direct debit<\/p>\n<\/li>\n<li>\n<p class=\"p1\">Immediate payment<\/p>\n<\/li>\n<li>\n<p class=\"p1\">Foreign bank transfer to the Hacienda account<\/p>\n<\/li>\n<\/ul>\n<p><b>6. <\/b><b>Documents that are required<\/b><\/p>\n<ul>\n<li>\n<p class=\"p1\">Cadastral data (Valor Catastral)<\/p>\n<\/li>\n<li>\n<p class=\"p1\">Rental agreements and overview of income<\/p>\n<\/li>\n<li>\n<p class=\"p1\">Invoices for deductible costs (EU\/EEA)<\/p>\n<\/li>\n<li>\n<p class=\"p1\"><a class=\"wpil_keyword_link\" title=\"Costs when buying a property\" href=\"https:\/\/puravida-estate.com\/en\/costs-when-buying-a-property\/\" data-wpil-keyword-link=\"linked\" data-wpil-monitor-id=\"805\">Purchase\/sales documents<\/a><\/p>\n<\/li>\n<li>\n<p class=\"p1\">NIE number<\/p>\n<\/li>\n<li>\n<p class=\"p1\">Bank details for refunds<\/p>\n<\/li>\n<\/ul>\n<p><b>7. <\/b><b>Important special rules<\/b><\/p>\n<p><b>EU\/EEA versus non-EU<\/b><\/p>\n<ul>\n<li>\n<p class=\"p1\"><span class=\"s1\">EU\/EEA can <\/span><b>Deduct costs<\/b><b><\/b><\/p>\n<\/li>\n<li>\n<p class=\"p1\">EU\/EEA pay <span class=\"s1\"><b>19 %<\/b><\/span>third countries <span class=\"s1\"><b>24 %<\/b><b><\/b><\/span><\/p>\n<\/li>\n<li>\n<p class=\"p1\">UK after Brexit counts as <span class=\"s1\"><b>non-EU<\/b><\/span><\/p>\n<\/li>\n<\/ul>\n<p><b>Multiple owners<\/b><\/p>\n<p class=\"p3\">Each owner must <span class=\"s2\"><b>his own<\/b><\/span> Modelo 210.<\/p>\n<p><b>Several properties<\/b><\/p>\n<p class=\"p3\">For each property a <span class=\"s2\"><b>separate declaration<\/b><\/span> (depending on the type).<\/p>\n<p><b>8. <\/b><b>Typical errors<\/b><\/p>\n<ul>\n<li>\n<p class=\"p1\">No tax for non-rented properties (very common)<\/p>\n<\/li>\n<li>\n<p class=\"p1\">Incorrect cadastral value \/ incorrect percentage (1.1 % vs. 2 %)<\/p>\n<\/li>\n<li>\n<p class=\"p1\">Costs recognized, although non-EU resident<\/p>\n<\/li>\n<li>\n<p class=\"p1\">Failure to apply for a refund after sale (3% retenci\u00f3n)<\/p>\n<\/li>\n<\/ul>\n<p><b>9. <\/b><b>Where can I find the legal basis?<\/b><\/p>\n<p class=\"p3\">Relevant legal sources:<\/p>\n<ul>\n<li>\n<p class=\"p1\"><b>Ley del Impuesto sobre la Renta de No Residentes (LIRNR) &#8211; Ley 41\/1998<\/b><b><\/b><\/p>\n<\/li>\n<li>\n<p class=\"p1\"><b>Real Decreto 1776\/2004<\/b><span class=\"s1\"> (Reglamento IRNR)<\/span><\/p>\n<\/li>\n<li>\n<p class=\"p1\"><span class=\"s1\"><b>Order EHA\/3316\/2010<\/b><\/span> (Regulates the Modelo 210)<\/p>\n<\/li>\n<li>\n<p class=\"p1\">Current information from the Agencia Tributaria:<\/p>\n<ul>\n<li>\n<p class=\"p1\">AEAT \u2192 Impuestos \u2192 No Residentes \u2192 Modelo 210<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><b>10. <\/b><b>For whom is Modelo 210 particularly important?<\/b><\/p>\n<ul>\n<li>\n<p class=\"p1\">Owners of vacation properties that are not rented out<\/p>\n<\/li>\n<li>\n<p class=\"p1\">Landlord (short-term or long-term)<\/p>\n<\/li>\n<li>\n<p class=\"p1\">Seller of a property<\/p>\n<\/li>\n<li>\n<p class=\"p1\">Heirs of non-resident owners<\/p>\n<\/li>\n<\/ul>\n<p class=\"p3\">Many foreign owners make mistakes with the annual tax &#8211; with subsequent penalties.<\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text css=&#8221;&#8221;]1. What is the Modelo 210? Modelo 210 is the tax return for non-tax residents in Spain for the declaration and payment of the IRNR (Impuesto sobre la Renta de No Residentes). It applies to any natural or legal person who not resident in Spain for tax purposes but generates income in Spain. Examples of income: Income from renting of a property Own &#8230;<\/p>\n","protected":false},"author":1,"featured_media":1276974,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_seopress_robots_primary_cat":"none","_seopress_titles_title":"Understanding the Modelo 210 Tax in Spain","_seopress_titles_desc":"Learn about Modelo 210 for non-tax residents in Spain: who must file, tax types, deadlines, and submission process. Optimize your tax filings!","_seopress_robots_index":"","footnotes":""},"categories":[1360,1124],"tags":[],"class_list":["post-1276972","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-faq-en","category-law"],"_links":{"self":[{"href":"https:\/\/puravida-estate.com\/en\/wp-json\/wp\/v2\/posts\/1276972","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/puravida-estate.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/puravida-estate.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/puravida-estate.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/puravida-estate.com\/en\/wp-json\/wp\/v2\/comments?post=1276972"}],"version-history":[{"count":0,"href":"https:\/\/puravida-estate.com\/en\/wp-json\/wp\/v2\/posts\/1276972\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/puravida-estate.com\/en\/wp-json\/"}],"wp:attachment":[{"href":"https:\/\/puravida-estate.com\/en\/wp-json\/wp\/v2\/media?parent=1276972"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/puravida-estate.com\/en\/wp-json\/wp\/v2\/categories?post=1276972"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/puravida-estate.com\/en\/wp-json\/wp\/v2\/tags?post=1276972"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}