Modelo 210 — Spanish Property Glossary

Modelo 210 is the tax form that non-resident property owners in Spain must file to declare income arising from their Spanish property. There are two main scenarios. First, if the property is rented out, you must file a Modelo 210 for each quarter in which rental income is received, declaring the gross rent and (for EU/EEA residents) deducting allowable expenses to arrive at taxable income. The tax rate is 19% for EU/EEA residents and 24% for non-EU residents. Second, if the property is not rented and is kept for personal use, you must file an annual Modelo 210 declaring imputed income, calculated as 1.1% or 2% of the catastral value (depending on when it was last revised), taxed at 19% or 24%. The filing deadline for imputed income is December 31 of the year following the tax year. Many non-resident owners are unaware of this obligation, but the Spanish tax authorities are increasingly enforcing compliance. Penalties for late filing include surcharges of 5% to 20% plus interest. Most non-residents engage a gestor or fiscal representative to handle their Modelo 210 filings, which typically costs 75 to 150 EUR per filing.