What Modelo 210 is
Modelo 210 is the tax return form for non-residents — people who own assets in Spain without being tax resident here. It is filed with the Spanish tax agency (Agencia Tributaria).
Two situations, two ways of calculating
| Your situation | What is taxed |
|---|---|
| The property is empty / used by you | A deemed income calculated on the rateable value (valor catastral). No actual income is needed — owning it is enough. |
| The property is rented out | The actual rental income. If you live in the EU/EEA you can normally deduct costs connected to the letting. |
We do not put percentages and deadlines on a web page. They differ depending on where you live, how the property is used and which year it concerns — and they change. Go by the Agencia Tributaria or your gestoría. We can put you in touch with one who works in English.
Four things that usually go wrong
- Assuming that an empty property means no return. It is exactly the other way round: the deemed income applies precisely when the property is not let.
- Only one of two owners files. Each owner files for their own share.
- Missing the first year. The obligation starts in the year you become owner, not the year after you start using the property.
- The address held by the tax agency is out of date. Demands are sent there — and count as served even if you never see them.
This matters when you buy, too
If you buy from a seller who has not kept up their returns, it can affect the deal. We and your lawyer check the property’s tax and fee status before you commit — see the guide on costs and checks.
Get in touch and we will explain how it looks in your particular case.