Own property in spain? You owe tax every year

Even if your Spanish property sits empty all year, Spain requires non-residents to file an annual tax return. We handle your Modelo 210 in English — fast, fully online, no surprises.

Important: Spain's Tax Agency (AEAT) is actively cross-checking property ownership data against tax filings. Non-residents who fail to file Modelo 210 face penalties of up to 150% of the unpaid tax, plus interest. Don't wait — this obligation applies even if your property has generated zero rental income.

Who must file

Does this apply to you?

Modelo 210 applies to anyone who owns property in Spain but is not a Spanish tax resident. This covers a wide range of situations — check if yours is listed below.

Owners of a holiday or a second home: Even if you only use it for personal holidays and it sits empty the rest of the year, Spain imputes a rental income and taxes it annually.

Landlords renting to tenants: If you rent your Spanish property — long-term or short-term — the rental income is subject to Spanish non-resident income tax.

Expats who left Spain: If you used to live in Spain, moved abroad, and kept your property, you are now a non-resident and must file Modelo 210 each year.

Inherited property owners: Inherited a Spanish property from a relative? The tax obligation transfers with ownership — you must file from the year the property became yours.

Example tax calculation

Modelo 210 · Non-Resident Tax Estimate your annual tax
Property details
EU / EEA country — 19% tax rate
EU / EEA country — 19% tax rate
Outside EU / EEA — 24% tax rate
Your estimate
Enter your cadastral value above to see the estimate
Imputed income (1.1% of cadastral)
Applicable tax rate
Estimated tax due / year
Our fee to file Modelo 210 for you €70 + VAT

By tapping this button you will be redirected to WhatsApp to send your calculation data to Easy2Spain (+34 614 208 659) for the purpose of receiving a personalised quote.

This is an estimate only. Actual tax depends on your cadastral value revision date, applicable tax treaties, and specific property circumstances. Contact us for a precise calculation.
Deadlines

When do you need to file

The deadline depends on how you use your property. Missing it triggers automatic surcharges — even before the AEAT sends you a letter.

31 december

YEAR-END ANNUAL FILING

If your property generates no income — used for personal holidays or left empty — you file once per year, before 31 December for the previous tax year.

20 January

ANNUAL FILING DEADLINE

If your property earns rental income, you must file Modelo 210 before 20 January of the following year, declaring all rental income received during the previous calendar year.

Monthly Accounting Autónomo Registration Digital Certificate Holiday Rental Licence Trademark Registration Income Tax Return Non-Resident Tax (Mod. 210) Foreign Assets Declaration Ley Beckham Quarterly Tax Filings Bookkeeping Fiscal Advisory Monthly Accounting Autónomo Registration Digital Certificate Holiday Rental Licence Trademark Registration Income Tax Return Non-Resident Tax (Mod. 210) Foreign Assets Declaration Ley Beckham Quarterly Tax Filings Bookkeeping Fiscal Advisory
HOW WE HELP

We file your Modelo 210 — you don't lift a finger

Our team handles everything in English, fully online. No need to visit a Spanish tax office or understand a single Spanish form.

faq

Frequently asked questions about non-resident tax in Spain

Yes. Spain applies an «imputed income» rule for non-resident property owners. Even if your property earns nothing, the AEAT calculates a theoretical rental income (1.1% or 2% of the cadastral value) and taxes it. The amount is usually small, but the obligation exists regardless.

It’s better to regularise voluntarily before the AEAT contacts you. Late filing penalties are lower when you come forward yourself — typically 5–20% surcharge depending on how late you are, versus up to 150% if the AEAT initiates the inspection. We can help you catch up on previous years.

Modelo 100 is the standard income tax return for Spanish tax residents (IRPF). Modelo 210 is specifically for non-residents with income or assets in Spain. If you live in Spain for more than 183 days per year, you become a tax resident and must switch to Modelo 100.

Yes, a NIE (Número de Identificación de Extranjero) is required to file any tax return in Spain, including Modelo 210. If you don’t have one yet, we can help you obtain it as part of our service.

EU and EEA residents can deduct certain expenses (mortgage interest, maintenance, community fees) against rental income. Non-EU residents generally cannot deduct expenses under standard rules, though some bilateral tax treaties may provide exceptions. We’ll assess your specific situation.

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