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A non-resident consultant asks about their obligation to file model 210 for rental income from a personal property and a property owners' association. The DGT responds that they must pay IRNR on both the imputed rental income from their home and on rental income from leased properties.
Question raised 1) Inquiry regarding the obligation to file Form 210.
Non-resident persons owning real estate in Spain are taxed on imputed income from urban property for personal use and on income from leased property. For imputed income, the self-assessment is carried out using Form 210 during the calendar year following the accrual. In the case of income from leased real estate, the entity under the income attribution regime must file the corresponding withholding tax returns, and the taxpayer is not required to file an additional return if the withholding has already been applied.
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