If you are a non-resident who owns, rents or has sold Spanish property — or who receives dividends or interest from Spain — Modelo 210 is the tax return you must file with the AEAT. This guide covers every income type, every deadline, the 3% withholding mechanism, double tax treaties, and the penalties for non-compliance.
Every year, hundreds of thousands of non-residents with Spanish property interests fail to file Modelo 210 — many because they simply do not know the obligation exists. If you own a holiday apartment in Marbella, rent out a flat in Barcelona, or have recently sold your Costa del Sol villa, you almost certainly have an outstanding filing obligation under Spain's Impuesto sobre la Renta de No Residentes (IRNR). The legal framework is clear, the deadlines are firm, and the AEAT is increasingly cross-referencing land registry data, Airbnb and Booking.com rental feeds, and automatic international tax exchanges (CRS/DAC2) to identify non-filers.
This guide walks through every category of income subject to Modelo 210, the applicable tax rates (which differ depending on whether you are an EU/EEA resident or not), all filing deadlines, the capital gains withholding mechanism, how double tax treaties interact with the form, the penalty regime for late or missing returns, and the most common errors we see in practice. It is written from the perspective of a registered Spanish tax lawyer with day-to-day experience advising non-residents from the UK, Germany, the USA, Israel, France, the Netherlands, and beyond.
Modelo 210 is the standard Spanish income tax return for non-residents who do not operate through a permanent establishment (establecimiento permanente) in Spain. It is used to declare income from Spanish sources and to calculate the tax due under the Impuesto sobre la Renta de No Residentes (IRNR). The IRNR is governed by the Ley del Impuesto sobre la Renta de No Residentes (LIRNR), enacted as Real Decreto Legislativo 5/2004, de 5 de marzo, and its implementing regulation, the Reglamento del IRNR (RIRNR), approved by Real Decreto 1776/2004. The specific form and filing procedures for Modelo 210 are updated periodically by ministerial order — the current version is governed by Orden HAC/3516/2023.
The IRNR is separate from the IRPF (which applies to Spanish tax residents) and from the IS (corporate income tax). If you are a non-resident individual and you earn income from Spanish sources — or simply own property in Spain — you are subject to IRNR, and Modelo 210 is the vehicle through which you settle that liability.
The obligation applies to any non-resident individual (or entity without permanent establishment) who falls into one or more of the following categories:
Geographically, the obligation applies equally to UK residents (post-Brexit), US residents, Israeli nationals, German, French, Dutch, and all other non-Spanish-resident individuals. The specific tax rate applicable and the ability to deduct expenses depends on whether the taxpayer is resident within the EU/EEA or outside it — a distinction that became practically significant for UK residents after 31 December 2020.
The IRNR applies different rates depending on the type of income and the tax residency of the recipient. The following table summarises the rates applicable under domestic Spanish law (before applying any double tax treaty, which may reduce the rate further).
| Income Type | EU / EEA Rate | Non-EU Rate | Key Notes |
|---|---|---|---|
| Imputed income (empty property) | 19% | 24% | 1.1% or 2% of cadastral value; annual filing |
| Rental income | 19% on net income (expenses deductible) | 24% on gross income (no deductions) | Quarterly filing; EU/EEA may deduct eligible expenses |
| Capital gains — property sale | 19% | 24% | 3% buyer withholding (Modelo 211); seller files within 3 months |
| Dividends | 19% (often reduced by DTT) | 19% or 24% (often reduced by DTT) | Many treaties reduce to 5–15%; some to 0% |
| Interest | 19% (often reduced by DTT) | 24% | EU residents: 19%; non-EU: 24% absent treaty |
| Royalties | 19% | 24% | Reduced rates available under many DTTs |
| Employment income | 24% (up to €600,000); 47% above | 24% (up to €600,000); 47% above | Short-assignment employees; touring artists/sportspeople |
It is important to note that the rates in the table above are the domestic Spanish rates. Where a double tax treaty (DTT) applies between Spain and the taxpayer's country of residence, the treaty rate takes precedence if it is more favourable. For example, the Spain-Germany DTT caps dividends at 15%, the Spain-Israel DTT caps them at 10%/15%, and the Spain-US DTT at 15%/10%. Treaty relief must be actively claimed on the Modelo 210 form — it is not applied automatically.
This is arguably the most widely unknown obligation affecting non-resident property owners in Spain. If you own a property in Spain and it is not rented out — not even for a single day — you still owe Spanish income tax on a deemed (imputed) income. This is not a penalty; it is a deliberate policy choice in the LIRNR (Article 85 by analogy, and Article 24.5 LIRNR for non-residents) to tax the economic benefit of using or holding real estate.
The imputed income is calculated as a percentage of the valor catastral (cadastral value) of the property:
In practice, many Spanish municipalities have not revised their cadastral values for many years, which means the 2% rate applies to a large number of properties. However, the cadastral value in such municipalities is often significantly below market value, so the effective economic burden may still be modest.
This imputed income figure is then taxed at the standard IRNR rate: 19% for EU/EEA residents and 24% for non-EU residents.
The imputed income accrues as at 31 December of each year. If the property was owned for only part of the year — for example, purchased in July — the imputed income is calculated on a pro-rata basis for the number of days of ownership. If the property is rented for part of the year and empty for the remainder, the rented period is declared as rental income (quarterly) and the empty period is declared as imputed income (annually).
The filing window for imputed income is exceptionally generous: the entire calendar year following the accrual date. For fiscal year 2025 (accruing 31 December 2025), the filing window runs from 1 January 2026 to 31 December 2026. This is in contrast to the quarterly rental income returns, which have tight 20-day windows. Despite the generous deadline, many owners leave this unfiled year after year until the AEAT makes contact.
If your Spanish property is rented out — whether on short-term tourist lets (Airbnb, Booking.com, VRBO) or on longer residential contracts — the rental income is Spanish-source income that must be declared quarterly via Modelo 210. There is no annual aggregation option: each quarter's rental income must be reported in the quarter in which it is received.
| Quarter | Income Period | Filing Deadline |
|---|---|---|
| Q1 | January – March | 1–20 April |
| Q2 | April – June | 1–20 July |
| Q3 | July – September | 1–20 October |
| Q4 | October – December | 1–20 January of the following year |
These are hard deadlines. A filing submitted on 21 April for a Q1 return is already late and will attract the late-filing surcharge regime described in Section 7. There is no grace period and no automatic extension.
Taxpayers who are resident in an EU or EEA member state enjoy a significant advantage: they may deduct allowable expenses against rental income before applying the 19% rate. The expenses that may be deducted include:
Each quarterly return covers only the expenses corresponding to that quarter's rental period. Expenses must be directly attributable to periods of rental — expenses relating to periods when the property was empty are not deductible against rental income (though they may reduce the imputed income base for those empty periods).
For non-EU/EEA residents — including UK nationals post-Brexit, US citizens, Israeli nationals, and others — the calculation is significantly less favourable. They may not deduct any expenses and must pay 24% on the gross rental receipts. This means a UK landlord receiving €12,000 in annual rent owes €2,880 in IRNR (24% of €12,000), even if after expenses the net profit is only €2,000.
This disparity has been challenged on grounds of incompatibility with the free movement of capital (Article 63 TFEU) as it potentially discriminates against residents of third countries. The ECJ has addressed related issues in cases such as Gerritse (C-234/01) and Scorpio (C-290/04), and the European Commission has at various times questioned the compatibility of similar restrictions. Spain has maintained the non-EU rule notwithstanding these challenges. UK residents who believe their treaty position with Spain provides additional relief should obtain specific advice.
When a non-resident sells Spanish real estate, a two-step tax mechanism applies that is unique to the IRNR regime and frequently misunderstood by both sellers and their advisers.
Under Article 25.2 LIRNR, when the buyer of a Spanish property acquires it from a non-resident seller, the buyer is legally required to:
This withholding functions as an advance payment (ingreso a cuenta) against the seller's final IRNR liability on the capital gain. It is not a tax in itself. The buyer's failure to make the withholding does not relieve the seller of their tax obligation — but it does expose the buyer to liability as a responsable solidario (jointly and severally liable party) for the tax not withheld, up to the amount of the withholding.
In practice, the notary will often remind both parties of this obligation at signing and the buyer's lawyer (or their bank) will arrange the transfer of the 3% to the AEAT. However, errors do occur, and it is advisable for the seller's representative to verify that the Modelo 211 has actually been filed.
Within three months of the date on which the transmission of the property took place (the deed date), the non-resident seller must file Modelo 210 (using income type code 28 — capital gains from immovable property) declaring the actual capital gain and the resulting tax.
The taxable capital gain is calculated as:
Capital Gain = Sale Price − (Acquisition Cost + Acquisition Expenses + Improvement Costs − Selling Expenses)
Each element requires careful attention:
Note that no inflation adjustment (coeficientes de actualización) applies to non-residents' capital gains. Spanish residents selling their primary residence benefit from an inflation adjustment, but this relief does not extend to non-residents.
The 3% withheld by the buyer is credited against the seller's final IRNR liability. Two scenarios arise:
The gain is exempt from IRNR in a limited number of circumstances:
Modelo 210 must be filed electronically through the AEAT's Sede Electrónica (sede.agenciatributaria.gob.es). Paper filing is not available. Authentication options are:
The legal requirement to appoint a fiscal representative (representante fiscal) in Spain was significantly relaxed following the ECJ's jurisprudence on the free movement of capital. Today, EU/EEA non-residents are generally not required to appoint a Spanish fiscal representative purely to file Modelo 210. However, they do need a Spanish NIF/NIE number, which is the tax identification number required on all filings. Non-EU residents (including UK and US nationals) are also not formally required to appoint a representative, but in practice, filing from abroad without Spanish electronic credentials is difficult and most non-residents use a Spanish adviser for this purpose.
The correct selection of the income type code is critical. Using the wrong code is a common error that can delay processing and trigger AEAT queries. The main codes are:
| Code | Income Type |
|---|---|
| 01 | Employment income (rendimientos del trabajo) |
| 02 | Professional fees / business income |
| 03 | Dividends and profit distributions |
| 04 | Interest and other returns on capital |
| 05 | Royalties |
| 06 | Capital gains from movable assets (securities) |
| 07 | Rental income from real estate |
| 23 | Imputed income from Spanish real estate (renta imputada) |
| 28 | Capital gains from the transfer of immovable property |
The Spanish tax penalty system distinguishes between two scenarios: voluntary late filing (where the taxpayer files late but before the AEAT has initiated any proceeding) and non-compliance discovered by the AEAT (which triggers the full sanctions regime). The treatment is very different and makes early voluntary regularisation highly advisable.
If you file a Modelo 210 return late but before the AEAT has sent you any notification or opened any inspection procedure relating to that obligation, the recargo (surcharge) regime applies:
These surcharges are automatic and non-negotiable once the return is filed late without prior AEAT notification. They are not "penalties" in the technical sense — they cannot be reduced on grounds of good faith or force majeure, though they can be challenged if the legal conditions for the recargo are not met. The surcharge is calculated on the net tax due after applying any withholdings already paid (including the 3% buyer retention).
If the AEAT identifies the failure to file — through land registry data, CRS exchanges, Airbnb/Booking.com data sharing, or other means — and initiates a procedimiento sancionador (sanction proceeding), the recargo regime no longer applies. Instead, the full penalty scale of the Ley General Tributaria applies:
The general statute of limitations for IRNR obligations is 4 years from the last day of the voluntary filing period (Art. 66 LGT). For a Q1 rental income return with a deadline of 20 April 2022, the AEAT's right to assess expires on 20 April 2026 — unless the period is interrupted by any AEAT notification or formal action, which resets the clock.
However, where no return has been filed at all, some interpretations hold that the limitation period has not begun to run (because the taxpayer never performed the act that would start the clock). This is contested terrain; in practice, the AEAT typically applies the 4-year rule from the filing deadline even where no return was filed, but it is not a settled point.
Spain has concluded double tax treaties with over 100 countries. These treaties take precedence over domestic Spanish law where they provide more favourable treatment. For non-resident property owners and investors, the most relevant treaty provisions concern: (1) the taxing rights over rental income and capital gains from real property; (2) the applicable rate on dividends and interest; and (3) the credit mechanism that prevents double taxation in the home country.
Spain–Germany (Convenio de doble imposición hispano-alemán, 2011): Dividends are capped at 15% (5% if the recipient holds at least 10% of the company's capital). Capital gains from the transfer of Spanish real property are taxable in Spain and may be credited in Germany. Rental income from Spanish property is taxable in Spain; Germany exempts the income but takes it into account for the progression of German tax (Progressionsvorbehalt).
Spain–United Kingdom (Convention between Spain and the UK, 2013): Despite Brexit, the DTT continues to apply. Capital gains from the transfer of Spanish immovable property are taxable in Spain. Rental income from Spanish property is taxable in Spain. The UK grants a credit for Spanish tax paid. Dividends are capped at 15% (10% for substantial holdings). The DTT does not, however, restore the EU expense-deduction benefit on rental income — that is a domestic Spanish IRNR provision unrelated to the treaty.
Spain–United States (Convenio entre España y los Estados Unidos de América, 1990): This treaty is currently the subject of renegotiation discussions; as of May 2026, the 1990 treaty remains in force. Dividends are capped at 15% (10% for qualifying corporate holdings). Capital gains from Spanish real property are taxable in Spain (Article 13). The US credits the Spanish tax paid (with some limitations). Interest and royalties are also addressed. US persons often have complex interactions between the DTT and their FBAR/FATCA obligations.
Spain–Israel (Acuerdo entre España e Israel, 1999): Dividends are capped at 10% for holdings of at least 25% and 15% for other cases. Capital gains from Spanish real property are taxable in Spain under Article 13. The treaty does not address all income types comprehensively; for income not expressly covered, domestic rates apply. Israeli residents are non-EU and therefore pay 24% on Spanish rental income without deductions under domestic law, though the DTT provides for credit in Israel.
Spain–France (Convention franco-espagnole, 1995): Dividends capped at 15%. Capital gains from Spanish immovable property taxable in Spain; France exempts with progression. Rental income from Spanish property is taxable in Spain. France operates the same exemption-with-progression mechanism, meaning the Spanish property income is excluded from French tax but is taken into account in determining the applicable French tax rate on other income.
Spain–Netherlands (Overeenkomst Nederland-Spanje, 1971, updated 1990): Dividends capped at 5% (qualifying holdings) / 15%. Spanish real estate subject to Spanish CGT on disposal. Rental income taxable in Spain.
Treaty relief is not applied automatically. To claim a reduced rate under a DTT, the taxpayer must:
For withholding taxes on dividends and interest that have already been withheld at the domestic rate by the Spanish payer, a separate refund claim via Modelo 210 may be required to recover the excess over the treaty rate. These refund claims are subject to the 4-year limitation period.
Based on practice, the following are the errors we most frequently encounter when advising non-residents on Modelo 210 compliance. Each one has cost taxpayers money — either in unnecessary tax, missed refunds, or avoidable penalties.
The vast majority of Modelo 210 violations involve property owners who never file the annual imputed income return. They buy a holiday home, use it themselves, and assume that because they have no tenants and no income, they owe no tax. The imputed income charge exists regardless of actual use and applies from the first year of ownership. A property purchased in 2010 may have 10 missed annual returns, each now potentially within AEAT's assessment window (4 years from the filing deadline).
Some taxpayers (or their advisers) are not aware that rental income must be declared quarterly and attempt to file a single annual return. The AEAT does not accept annual rental income returns; the quarterly structure is mandatory. Filing a single annual return covering all four quarters will be processed, but all Q1–Q3 income will be treated as filed late, triggering the recargo on those quarters.
UK, US, and Israeli landlords frequently deduct mortgage interest, management fees, and other expenses from their Spanish rental income in the same way they would under EU rules — or in the same way their accountant structures their home-country rental returns. Under IRNR domestic rules, non-EU residents have no right to deduct expenses; the tax base is the gross rental income. Filings that erroneously deduct expenses will understate the tax due and may trigger AEAT corrections with interest.
The cadastral value (valor catastral) used for the imputed income calculation must be the value as at 1 January of the tax year (the date the obligation accrues for that year). This is shown on the annual IBI (Impuesto sobre Bienes Inmuebles) receipt issued by the municipality. Taxpayers sometimes use outdated values, values from the deeds, or market values — all of which are incorrect. The IBI receipt is the definitive source.
Sellers who are unaware that the 3% withheld by the buyer is an advance payment against their capital gains tax sometimes make no connection between Modelo 211 (filed by the buyer) and their own Modelo 210 obligation. They either pay the full CGT without crediting the 3%, or they assume the 3% was the final tax and file nothing. Both approaches are wrong. The 3% must be credited in the Modelo 210 return, and the difference (whether a refund or a further payment) must be settled within three months of the sale.
When computing the capital gain, many sellers use only the nominal purchase price and sale price. They forget to add acquisition costs (ITP/VAT paid at purchase, notary fees, land registry fees, agent commission paid on purchase) to the cost base, which artificially inflates the declared gain. Including all allowable acquisition costs reduces the taxable gain and can make a material difference — especially where ITP was paid at 8–10% of purchase price.
Taxpayers from treaty countries who pay tax at the domestic Spanish rate (e.g., 24%) when a treaty would reduce their rate (e.g., to 15% on dividends) are paying more than required. Treaty relief must be actively claimed on the form; it is not applied automatically by the payer or the AEAT. Unclaimed treaty overpayments can be recovered by filing a refund claim within 4 years, but money overpaid due to ignorance is routinely left unclaimed.
A Modelo 210 filed with the wrong income type code (for example, using code 07 — rental income — for imputed income instead of code 23, or using code 06 — gains from movable assets — for a property sale instead of code 28) will be technically incorrect and can trigger AEAT queries. The AEAT processes the form according to the declared code; a wrong code means the return is filed in the wrong tax category and must be corrected with a substitutive filing.
The three-month deadline from the deed date for filing the capital gains Modelo 210 is frequently missed, especially where the seller has relocated abroad and their Spanish adviser is not alerted promptly. Unlike the imputed income return, which has a full-year window, the post-sale Modelo 210 has a hard 3-month deadline. Filing one month late triggers a 5% surcharge; filing 9 months late triggers a 15% surcharge plus potentially the beginning of an AEAT investigation if the 3% Modelo 211 has been filed but no corresponding seller return appears in the system.
This is money genuinely left on the table. Where a seller's actual capital gains tax is zero (because they sold at a loss or at a small gain below the 3% of sale price) or lower than the 3% withheld, the excess is refundable — but only if a Modelo 210 return is filed claiming the refund. The AEAT will not proactively return the over-withheld amount; the seller must file. Sellers who fail to file lose the refund once the 4-year limitation period expires.
Three different IRNR-related forms are frequently confused:
All three forms interact, but they are filed by different parties and at different times. Confusing them — especially Modelo 210 with Modelo 211 — can result in the wrong form being filed or an obligation being missed entirely.
Some taxpayers file a single annual imputed income return (code 23) even for years in which the property was rented, because they are aware of the annual imputed income return but not the quarterly rental income obligation. The imputed income return (code 23) is only correct for periods when the property was genuinely empty. Any period during which the property was rented must be declared via the rental income return (code 07), filed quarterly. Filing imputed income for a rented property understates the actual tax due on rental receipts and technically constitutes an incorrect return.
Not necessarily, but it depends on your practical circumstances. Under current Spanish law, the mandatory appointment of a fiscal representative for non-residents was relaxed following ECJ pressure on the grounds that it placed a disproportionate burden on EU residents. Today, neither EU/EEA residents nor non-EU residents are legally required to appoint a Spanish fiscal representative solely for the purpose of filing Modelo 210.
However, you do need a Spanish NIF (Número de Identificación Fiscal) or NIE (Número de Identidad de Extranjero) to file. Without one, you cannot complete the form or pay online. Obtaining a NIE requires an in-person application at a Spanish consulate abroad or at a Jefatura de Policía in Spain, which many non-residents find cumbersome.
In practice, most non-residents appoint a Spanish gestor, asesor fiscal, or abogado to file on their behalf, for three reasons: (1) the adviser already holds a digital certificate enabling electronic filing; (2) the adviser can handle the complexity of multi-quarter filings, code selection, and treaty claims; and (3) for capital gains returns, the adviser can verify that all acquisition costs are captured and that the refund/payment calculation is correct. The cost of professional advice is typically modest relative to the tax at stake and the risk of errors.
The first step is to assess the full scope of the outstanding obligation: how many years are involved, what income types are affected (imputed income, rental income, or both), and what is the approximate tax owed for each year and each quarter.
The second step is to file voluntarily — before the AEAT contacts you. Voluntary late filing within the recargo regime (before AEAT initiates proceedings) results in surcharges of 5%–20% depending on how late the filings are. This is significantly less painful than the 50%–150% sanctions that apply if the AEAT discovers the non-compliance first.
The general statute of limitations is 4 years from the filing deadline. For imputed income returns, this means filings due in calendar year 2022 (for fiscal year 2021) are now outside the limitation period for 2026 purposes; returns due in 2023, 2024, 2025, and 2026 remain open. However, the AEAT's right to assess can be interrupted by any formal action, and the position on limitation periods where no return was ever filed is not entirely settled.
Regularising several years of outstanding Modelo 210 filings is a process that benefits enormously from professional assistance — both to structure the filings correctly and to manage any penalty notices that follow. Contact us for a structured assessment of your position.
You receive the refund — if the 3% withheld exceeds your actual tax liability — only after you file Modelo 210 for the capital gain. The AEAT does not return the over-withheld amount automatically. You must proactively claim it.
The timeline is: file Modelo 210 within 3 months of the deed date → AEAT processes the return and validates the refund claim → AEAT transfers the refund to your designated bank account. The AEAT has a statutory obligation to process refunds within 6 months of the filing date; if it fails to do so, late-payment interest begins to accrue in your favour.
In practice, refunds typically arrive within 6–12 months of filing. Complex cases — where the AEAT requests documentation (purchase deeds, invoices for acquisition costs, proof of selling expenses, certificate of fiscal residence) — can take longer. Providing all supporting documentation at the time of filing, rather than waiting for an AEAT data request, is the most efficient approach.
The refund will be paid into a Spanish bank account (if you have one) or into a foreign account via SEPA transfer if the AEAT approves the payment to a foreign account for non-EU residents. Designating a Spanish bank account for the refund typically speeds up the process.
No — not within the IRNR framework. Unlike the IRPF (which applies to Spanish tax residents and allows gains and losses within the same tax period to be offset), the IRNR is calculated on a per-transaction, per-form basis. Each property sale is a separate taxable event and is declared on its own Modelo 210 return. A loss on Property A in the same year as a gain on Property B cannot be netted against each other.
This means that if you sell two properties in the same year and one generates a €50,000 gain (tax: €9,500 at 19%) while the other generates a €30,000 loss, you pay €9,500 on the gain and simply receive no refund for the loss (or a full refund of the 3% withheld on the loss property, since the tax on zero or negative gain is zero).
Some double tax treaties may provide scope for a different treatment in the home country, where the net position is taken into account for credit purposes. This should be addressed with a tax adviser in your country of residence.
Yes — materially. Before 1 January 2021, UK residents were treated as EU residents for IRNR purposes, meaning they paid 19% on net rental income (after deducting expenses). Since Brexit, UK residents are categorised as non-EU/non-EEA and therefore:
The Spain-UK Double Tax Treaty (signed in 2013, in force 2014) continues to apply and provides important protections — in particular, the right to a credit in the UK for Spanish tax paid, which avoids double taxation. However, the DTT does not override Spain's domestic decision to deny expense deductions to non-EU residents; that is a domestic IRNR rule, not a matter governed by the treaty.
UK residents who own Spanish property and who have continued to file at 19% or to claim expense deductions since January 2021 may have underpaid IRNR and should review their position urgently.
It depends on the nature of the company and its Spanish tax status. If the property is held by a non-resident company without a permanent establishment in Spain, that company is subject to IRNR in the same way as a non-resident individual, and must file Modelo 210 (or Modelo 220 for certain groups) for rental income, imputed income, and capital gains. The company rates are generally the same as the individual rates for non-EU entities (24%), though some DTTs provide specific treatment for corporate recipients.
If the property is held by a Spanish resident company (SL or SA), that company is subject to Spanish corporate income tax (IS) on all income including rental income and property gains, and files the IS return (Modelo 200) — not Modelo 210. Modelo 210 is exclusively for non-residents without permanent establishment.
If the property is held by a non-resident company with a permanent establishment in Spain, it is also taxed via IS on the PE's income, not via Modelo 210.
Finally, if the property is held through a transparent entity (such as a US LLC or a UK LLP), the Spanish tax treatment follows the transparency analysis under Spanish law and, potentially, under the applicable DTT. This is a complex area requiring specific advice.
Yes. Each co-owner files their own individual Modelo 210, declaring their proportionate share of the income (50% in this case). There is no joint filing option for the IRNR — unlike the IRPF, which allows a joint declaration for resident married couples.
In practice, this means two separate Modelo 210 returns per quarter (for rental income), two separate annual imputed income returns, and two separate capital gains returns on any sale. Each return must state the taxpayer's own NIF/NIE, their percentage of ownership, and their proportionate income amount. Both parties are separately and individually liable for their respective IRNR obligations.
If one co-owner fails to file, only that co-owner faces the penalty risk — the other co-owner's compliance is assessed independently. This is also relevant where one co-owner is an EU resident (19% rate with deductions) and the other is a non-EU resident (24% rate, no deductions) — each files at their own applicable rate.
The valor catastral is the administrative value assigned to a property by the Dirección General del Catastro, the Spanish government's property valuation registry. It is not the market value or the purchase price — it is a standardised reference figure determined by the municipality using a set of technical criteria including location, size, construction quality, and age. Cadastral values are typically significantly below market values, sometimes by 50% or more in popular areas.
There are several ways to find the cadastral value of your Spanish property:
The relevant value for Modelo 210 imputed income purposes is the value in force at 1 January of the tax year for which you are filing. If the cadastral value changed during the year (which is unusual but possible), the value at the start of the year applies for the full year.
You file two different types of Modelo 210 return for the same fiscal year:
Note that you do not file an imputed income return for the months the property was rented — those months are covered by the rental income return. The two obligations are mutually exclusive: each day of the year falls into either the rental income category or the imputed income category, never both.
Yes. Even if the sale resulted in a capital loss (sale price minus acquisition costs minus selling costs is negative), you must still file Modelo 210 within three months of the deed date. The return will show a zero tax liability, but it must be filed for two reasons:
First, the buyer will have filed Modelo 211 and withheld 3% of the sale price. That amount sits with the AEAT as an advance payment against your IRNR. The only way to reclaim it is by filing Modelo 210 demonstrating that the actual tax due is zero (or less than the 3% withheld). Without a filed return, the AEAT will not return the money.
Second, the formal filing obligation under the LIRNR exists regardless of the tax outcome. A sale by a non-resident is a taxable event that triggers a filing obligation; a loss does not exempt you from the procedural requirement to file. Failure to file a nil-tax return can technically attract a fixed minimum penalty even where no tax is owed.
It depends on whether the withholding was at the correct rate and whether you have any further action to take. In Spain, dividends paid by Spanish companies to non-residents are typically subject to a retención (withholding) at the domestic IRNR rate (usually 19% for EU residents; some companies apply 19% universally and leave the non-EU taxpayer to claim any excess back). The Spanish paying company or its custodian bank is the withholding agent.
If the withholding has been applied at exactly the correct treaty rate and you have no other Spanish income to declare, a separate Modelo 210 filing for that income may not be strictly necessary. The withholding itself is the IRNR settled by the paying entity.
However, if: (a) the withholding was applied at a higher rate than the treaty rate applicable to you; (b) you need to claim a treaty exemption; or (c) you have other income to declare in the same period — then you must file Modelo 210 to rectify the position or declare the additional income. Refund claims for excess withholding on dividends must be filed within 4 years of the date the withholding was applied.
Yes, subject to the statute of limitations. The AEAT's right to assess unpaid IRNR is generally limited to 4 years from the last day of the voluntary filing period for each return. For example, the Q1 2022 rental income return (due 20 April 2022) can be assessed until 20 April 2026. For the 2021 annual imputed income return (due by 31 December 2022), the assessment period runs until 31 December 2026.
The limitation period is interrupted by any formal AEAT action: a notification, an information request, or the opening of an inspection procedure. Each interruption resets the 4-year clock from the date of the action. In practice, a single AEAT letter sent in 2024 relating to a 2020 return resets the limitation period and gives the AEAT a fresh 4 years to complete the assessment.
Additionally, where the AEAT can demonstrate that the taxpayer has committed a infracción muy grave (very serious violation) — for example, by using fraudulent documentation or systematically concealing income — extended assessment periods and criminal referral thresholds may apply.
The upshot: old unfiled returns do not simply become safe with the passage of time, especially where the AEAT has cross-reference data pointing to the obligation. Acting before any AEAT contact remains the most effective risk-mitigation strategy.
Use this checklist to ensure your Modelo 210 filing is complete and correct before submission:
Jacob Salama (Colegiado nº 11.294 ICAMálaga) advises non-residents from the UK, Germany, the US, Israel, and beyond on IRNR compliance, Modelo 210 filings, capital gains refunds, voluntary regularisation of past years, and treaty relief claims. Book a call for a structured assessment of your position.