Modelo 210 — Spain's Non-Resident Tax Form for Foreign Property Owners

If you own property in Spain — a holiday apartment on the Costa del Sol, a townhouse in Mallorca, a flat in Barcelona or Valencia — you have annual Spanish tax obligations even if you have never set foot in a Spanish tax office. The Modelo 210 is Spain’s Non-Resident Income Tax (Impuesto sobre la Renta de No Residentes, IRNR) return, and it applies to anyone who is not a Spanish tax resident but receives Spanish-source income or owns Spanish assets.

This guide is written for British, German, Dutch, American and other foreign nationals who own Spanish property and need to understand exactly what their obligations are, what rates apply, when to file, and what happens if they have fallen behind.

Legal framework: the IRNR and Modelo 210

The Non-Resident Income Tax Act

Spain’s Non-Resident Income Tax is governed by the Royal Legislative Decree 5/2004 of 5 March, approving the revised text of the Non-Resident Income Tax Act (Real Decreto Legislativo 5/2004, BOE-A-2004-4515), known by its Spanish acronym LIRNR. The implementing regulation is Royal Decree 1776/2004 (BOE-A-2004-14300).

The IRNR is a personal income tax that applies exclusively to Spanish-source income earned by non-residents — as opposed to Spanish IRPF, which taxes the worldwide income of Spanish tax residents. The territorial scope is key: only income arising in or connected to Spain falls within the IRNR charge.

Double Taxation Conventions and their effect

Spain has signed Double Taxation Conventions (DTCs) with over 90 countries, which can modify or limit the IRNR rates applied under domestic law. For property income (rental income, capital gains on property sales), DTCs almost always confirm Spain’s right to tax, so the Modelo 210 obligation remains. However, DTCs may reduce withholding rates on dividends and interest, and the convention’s tie-breaker rules may be relevant if there is any dispute about your country of residence. Key conventions relevant to foreign property owners include:

• Spain-Germany DTC: German residents are EU residents → 19% rate; rental income taxable in Spain (art. 6 of the convention); capital gains on property taxable in Spain. Any Spanish tax paid is creditable against German tax.
• Spain-United Kingdom DTC (2013): Post-Brexit, UK residents pay 24% (non-EU rate). The DTC prevents double taxation but does not lower the Spanish domestic rate below 24% for rental/imputed income. [VERIFY: DTC Spain-UK specific provisions for rental income]
• Spain-USA DTC (1990): US residents pay at the non-EU rate; the DTC allows credit of Spanish tax against US tax liability. Capital gains on Spanish property are taxable in Spain.
• Spain-Netherlands DTC: Dutch residents as EU residents pay 19%; expenses deductible from rental income.

Who qualifies as a Spanish tax resident versus a non-resident?

The 183-day test

Article 9 of the Spanish IRPF Act (Ley 35/2006) sets out the tests for Spanish tax residence. You are a Spanish tax resident if:

1. You spend more than 183 days in the Spanish territory in the calendar year (counting days of physical presence, with limited exceptions for sporadic absences); or
2. Spain is the principal location of your economic activities or interests (directly or indirectly); or
3. Your non-separated spouse and dependent minor children reside habitually in Spain (a rebuttable presumption).

If none of these criteria apply in a given calendar year, you are a Spanish non-resident for that year and subject to IRNR (Modelo 210) rather than IRPF (Modelo 100).

Year-by-year determination

Your residential status must be assessed each calendar year independently. A foreign national who spends several months in their Spanish holiday home each summer should carefully track the number of days spent in Spain — exceeding 183 in any year makes them a Spanish tax resident for that year, with full Spanish IRPF obligations on worldwide income. This is one of the most common and costly surprises for foreign second-home owners in Spain.

The 19% versus 24% rate: who pays which?

The applicable IRNR rate is determined by your country of tax residence, not your nationality or the location of your bank account.

19% rate — EU and EEA residents

The 19% rate and the right to deduct property expenses apply if you are tax-resident in a member state of the European Union or the European Economic Area (EEA — EU plus Norway, Iceland and Liechtenstein). As of 2026, this includes all 27 EU member states (Germany, France, Netherlands, Italy, Sweden, Poland, etc.) plus the three EEA countries. The lower rate was established to comply with EU law on freedom of movement and the single market.

24% rate — all other countries

If you are tax-resident in the United Kingdom, United States, Canada, Australia, Switzerland, any Latin American country, or any other country outside the EU/EEA, the general rate of 24% applies. No expense deductions are permitted — the 24% is applied to gross income.

The Brexit impact on British property owners

Before 31 December 2020, UK nationals living in the UK paid Spanish IRNR at the EU rate of 19% and could deduct property expenses. From 1 January 2021, UK residents are classified as non-EU/EEA non-residents for IRNR purposes, meaning:

• The applicable rate increased from 19% to 24% on rental income and imputed income.
• Expense deductions from rental income were eliminated.
• The change is not retroactive — only years from 2021 onwards are affected.

Practical impact for a British owner with rental income of £15,000 per year:

Income types subject to Modelo 210

Rental income from Spanish property

Rental income from Spanish property — whether from long-term residential lets, short-term holiday rentals, or Airbnb-type platforms — is subject to IRNR and must be declared via Modelo 210 on a quarterly basis.

Quarterly filing deadlines:

• Q1 (January–March): file by 20 April
• Q2 (April–June): file by 20 July
• Q3 (July–September): file by 20 October
• Q4 (October–December): file by 20 January of the following year

Tax calculation — EU/EEA residents (19% after expenses):

Gross rental income minus allowable expenses = taxable base × 19%

Allowable expenses include:

• Mortgage interest (on the loan used to purchase the property — not capital repayments)
• Community fees (homeowners’ association charges)
• Property maintenance and repairs (not improvements)
• Building and contents insurance
• IBI (local property tax — Impuesto sobre Bienes Inmuebles)
• Property management and letting agent fees
• Depreciation: 3% per year of the construction value (excluding land, which is not depreciable) — per RIRPF art. 13.2 (RD 439/2007), applied by reference to IRNR via art. 24.6 LIRNR

Tax calculation — non-EU/EEA residents (24% on gross):

Gross rental income × 24% = IRNR due (no expense deductions permitted)

Imputed income on unrented Spanish property

This is the obligation that catches most unsuspecting foreign property owners. Under article 85 of the Spanish IRPF Act (applied by reference to the IRNR), any non-resident who owns an urban property in Spain that is not rented out (or rented out for only part of the year) must declare a notional imputed income on the property for the unrented periods.

The imputed income amount is calculated as:

• 1.1% of the cadastral value (valor catastral) — if the cadastral value has been revised within the last 10 years
• 2% of the cadastral value — if the cadastral value has not been revised in the last 10 years

Filing deadline: annually, between 1 and 31 January of the year following the tax year.

Worked example — apartment in Marbella:

Note that this obligation exists even if you used the property exclusively yourself and generated no rental income whatsoever.

Capital gains on Spanish property sale

When a non-resident sells Spanish property, the capital gain is subject to IRNR. The taxable gain is:

Net sale price (agreed price minus buyer’s legal fees if contracted with seller, minus agent commission if applicable, minus Spanish capital gains retention cost)
minus
Net acquisition cost (original purchase price plus notary fees, Land Registry fees, transfer tax or VAT paid at purchase, and documented improvements made to the property)
= Capital gain subject to IRNR

The applicable rate on capital gains is:

• 19% for ALL non-residents — EU/EEA and non-EU/EEA alike — per art. 25.1.f.3.º LIRNR, which fixes 19% for “capital gains arising on transfers of assets”. This is distinct from the 24% general rate (art. 25.1.a) which applies to rental income and employment income only.

The mandatory 3% withholding by the buyer:

This is a key procedural point that every non-resident property seller must understand. When you sell Spanish property as a non-resident, the buyer is legally required to withhold 3% of the agreed sale price and pay it directly to the AEAT via Modelo 211 within one month of the deed date. You do not choose whether this happens — the buyer has no discretion; failure to withhold exposes the buyer to personal liability.

The 3% is an advance payment on account of your IRNR capital gains liability. After the sale:

• If your actual IRNR capital gains tax is less than 3% of the sale price → file Modelo 210 and claim the refund (you have 3 months from the deed date to do so).
• If your actual IRNR capital gains tax is more than 3% of the sale price → file Modelo 210 and pay the shortfall.

Example:

In this example, the seller must file Modelo 210 and pay an additional 2,800 €. If the sale generated a loss (sale price below acquisition cost), the seller files Modelo 210 claiming a refund of the entire 10,500 € withheld.

Dividends and interest from Spanish entities

Dividends paid by Spanish companies and interest paid by Spanish banks to non-residents are subject to IRNR. In most cases, the Spanish paying entity withholds the tax at source and pays it directly to the AEAT — which operates as a final tax, eliminating the need for the non-resident to file Modelo 210 for these income types.

The standard withholding rate on dividends is 19% for EU/EEA residents and up to 24% for others, subject to reduction under applicable DTCs. The Spain-Germany DTC (BOE-A-2012-10212), for example, sets a maximum 15% withholding on dividends for individuals (art. 10.2.b) or 5% for corporate shareholders with ≥10% participation (art. 10.2.a). If your Spanish broker or bank has over-withheld relative to the DTC rate, you can claim a refund via Modelo 210.

Practical guide: filing Modelo 210 step by step

Step 1: Obtain your NIE (Número de Identificación de Extranjero)

You cannot file a Modelo 210 — or any Spanish tax return — without a Spanish tax identification number. For foreign nationals who are not Spanish nationals, this is the NIE (Número de Identificación de Extranjero). The NIE can be obtained at a Spanish consulate in your home country, at a National Police station (Comisaría) in Spain, or through an authorised representative. Allow 4–8 weeks if applying through a consulate.

Step 2: Gather your property documentation

You will need: the title deed (escritura de compraventa) from when you purchased the property, showing the purchase price and all documented costs; the current IBI (local property tax) receipt showing the cadastral value; any rental contracts and rent receipts for the tax year; mortgage statements showing interest paid (for expense deductions, if applicable); and receipts for maintenance, insurance and community fees.

Step 3: Determine the income category and calculate the tax

Using the income category rules described above, calculate your taxable base and apply the applicable rate (19% or 24%). For rental income, retain all income and expense documentation for 4 years in case of inspection.

Step 4: File electronically via the AEAT

Modelo 210 must be filed electronically through the AEAT’s online portal (sede.agenciatributaria.gob.es). You can file with your NIE and a recognised Spanish digital certificate, or through a Spanish tax adviser holding a power of attorney. The AEAT no longer processes Modelo 210 paper submissions.

Step 5: Pay or claim refund

If the declaration results in tax due, payment can be made by direct debit from a Spanish bank account or by obtaining a reference number (NRC) for payment at a Spanish bank branch. If the declaration results in a refund (most common for capital gains cases where the 3% withholding exceeded the actual tax), the AEAT processes refunds to a designated bank account — within a timeframe that can range from a few weeks to several months.

Common mistakes and how to avoid them

Missing the imputed income filing deadline (January)

The single most common failing: non-residents who do not rent their Spanish property assume they have no filing obligations. The January annual deadline for imputed income creeps up quietly each year, and many property owners miss it for years on end. The AEAT cross-references Catastro data with IRNR filings and issues automated penalty notices to non-compliant owners.

Applying the wrong tax rate post-Brexit

British nationals who purchased their Spanish property before Brexit and have been filing Modelo 210 since 2021 must verify they have updated their rate from 19% to 24%. Some Spanish advisers who were not alert to the Brexit impact continued filing at 19% — producing incorrect returns that may require correction.

Not filing Modelo 210 after selling the property

Non-resident sellers who simply accept that the 3% withholding by the buyer is the final settlement leave money on the table if they are entitled to a refund — or expose themselves to a shortfall assessment from the AEAT if the actual gain exceeds the 3% advance.

Ignoring notifications because they are in Spanish

All AEAT communications are in Spanish. A Modelo 210 assessment, a penalty notice or a query letter that arrives at the Spanish property address (or, if no address is registered, published in the BOE) and is ignored because the owner does not understand Spanish can rapidly escalate into an enforceable tax debt with embargo proceedings against the property.

Failing to file for years then voluntarily disclosing

If you have missed Modelo 210 filings for several years, a voluntary disclosure (regularización voluntaria) filed before the AEAT initiates an inspection significantly reduces the applicable penalties. BMC regularly assists non-residents in regularising multiple years of outstanding Modelo 210 filings with minimum penalty exposure.

Checklist: Spanish tax obligations for non-resident property owners

• NIE obtained and registered with AEAT
• Fiscal representative appointed in Spain (recommended)
• Cadastral value of the property known (check IBI receipt)
• Annual imputed income Modelo 210 filed each January (for unrented periods)
• Quarterly rental income Modelo 210 filed within 20 days of each quarter-end (for rented periods)
• Expense records retained (mortgage statements, community fees, insurance, IBI) — 4 years
• Brexit rate update applied for UK residents from tax year 2021 onwards
• 3% buyer withholding reconciled via Modelo 210 within 3 months of any property sale
• DTC credit claims submitted in home country for Spanish IRNR paid

For the Spanish-language version of this guide, see Modelo 210 no residentes 2026. For personalised advice on your specific situation, the international tax team at BMC — led by Javier Moreno — is available for an initial consultation.

Legal references:

• RDLeg 5/2004 LIRNR — BOE-A-2004-4515 — Spanish Non-Resident Income Tax Act
• RD 1776/2004 IRNR Regulation — BOE-A-2004-14300
• Modelo 210 — AEAT online filing portal
• Modelo 211 — Buyer’s withholding on property sale
• Spain-UK Double Taxation Convention (2013)
• AEAT — Non-Resident Taxpayer Information

Related guides:

• Modelo 210 no residentes España 2026 (ES)
• UK expat tax guide — Spain 2026
• US expat tax guide — Spain 2026
• Buying property in Spain as a non-resident
• Non-resident tax Spain overview