Your questions about non-resident tax

How do I know if I am tax resident or non-resident in Spain?

You are tax resident in Spain if you spend more than 183 days there in a calendar year, or if the centre of your economic interests is in Spain. A spouse and minor children living there create a presumption. If none of this applies, you are non-resident and file Modelo 210.

Do EU residents have to pay Spanish non-resident tax?

Yes. Being resident in an EU or EEA country, such as Ireland, France or Germany, does not exempt you from Spanish non-resident tax. It only gives you the 19% rate instead of 24% and, if you rent the property out, the right to deduct expenses.

Do I need to declare a separate garage or parking space in Spain?

In general, yes. If your garage, parking space or storage room has its own cadastral reference and its own IBI receipt, it is a separate urban property and produces its own imputed income on Modelo 210. If it is included in the flat's reference, it is already covered.

Do I need to declare an empty property in Spain if I don't rent it out?

Yes. If you live outside Spain and own a home there that is not let, Spain taxes a notional income on it every year. You declare it on Modelo 210, one return per owner, even if the property earned nothing and stayed shut all year.

What is the difference between IBI and Modelo 210?

IBI is a municipal property tax that every owner pays, resident or not. Modelo 210 is the national non-resident income tax return filed with the Agencia Tributaria. They are separate taxes with separate bills, so paying your IBI does not cover Modelo 210.

Do I pay Spanish tax if I only use my property for holidays?

Yes. Using the property yourself is exactly the situation imputed income is designed for. Whether you stay two weeks or three months, lend it to friends or leave it closed, you file Modelo 210 for the year at 19% if you live in the EU or EEA, 24% otherwise.

What is Modelo 210 in Spain?

Modelo 210 is the return non-residents use to declare and pay Spanish non-resident income tax (IRNR) on income arising in Spain. For property owners it covers three things: imputed income on a home that is not let, rental income and capital gains on a sale.

Who has to file Modelo 210 in Spain?

Anyone who is tax resident outside Spain and owns a Spanish home files Modelo 210: for imputed income when it is not let, for rent when it is, and for a gain when it is sold. Each co-owner files their own return.

I bought my Spanish property during the year: how many days do I declare?

Only the days you owned it. Imputed income starts the day after the purchase, so count from that day to 31 December, leave out any days the home was let, and divide by the number of days in the year. The result is applied to the full-year figure.

Can I deduct expenses for a Spanish property that is not rented out?

No. For a property that is not let, imputed income is taxed without any deduction. IBI, community fees, insurance, mortgage interest and repairs cannot be subtracted, and there is no personal allowance. Expenses become relevant only for the days the home is rented, and only for EU or EEA residents.

How much is Spanish non-resident tax on average?

For a home that is not let, the bill is often between about €100 and €1,000 a year per property, depending on the cadastral value, whether your town uses 1.1% or 2%, and whether you pay 19% or 24%. Your share of ownership reduces it further.

How is Spanish non-resident tax on a property calculated?

Take the cadastral value from your IBI receipt, multiply it by 2% (or 1.1% in revised towns), by your ownership share and by the fraction of the year you owned the home without letting it. Then apply 19% if you live in the EU or EEA, 24% otherwise.

Jointly owned property in Spain: how is Modelo 210 split between owners?

Each co-owner declares only their own share, as stated in the purchase deed or inheritance documents, on their own Modelo 210. The shares do not have to be equal, and each owner's rate depends on where that person lives: 19% in the EU or EEA, 24% elsewhere.

What changes in 2027 for the Spanish imputed income calculation?

From 2027, Real Decreto-ley 29/2026 replaces the flat imputation in Spanish resident income tax with a progressive scale based on the total of an owner's cadastral values. How this will apply to non-residents filing Modelo 210 is not settled, so the rules may change and should be checked each year.

Where can I find the cadastral value of my property in Spain?

The quickest place is your IBI receipt, the annual local property tax bill, which shows the valor catastral and the 20-character cadastral reference. You can also consult it at the Catastro's electronic office with a digital identity, or ask your town hall or tax collector.

Why is imputed income 1.1% or 2% of the cadastral value?

It depends on your municipality, not on you. If its cadastral values were revised by a general collective valuation taking effect from 1 January 2012 onwards, imputed income is 1.1% of the value. Everywhere else it is 2%. This is the rule for tax years 2023 to 2026.

Why is Spanish non-resident tax 19% or 24%?

The rate depends on where you are tax resident. Residents of an EU or EEA country, including Ireland, pay 19%. Residents of any other country pay 24%: that includes the United Kingdom since Brexit, the United States, Switzerland and Russia. Nationality does not matter.

How many years back can Spain claim non-resident tax?

Four years, as a general rule. The Agencia Tributaria can assess unpaid Modelo 210 tax for the last four years. Older years are usually out of reach, so an owner who has never filed normally only needs to bring the four most recent ones up to date.

I received a letter from the Agencia Tributaria: what should I do?

First identify the type of letter and the deadline it gives. A requerimiento asks for a return or documents; a propuesta de liquidación proposes an assessment and usually allows 10 working days for comments; a providencia de apremio demands payment with a surcharge. Answer within the stated period.

What is the deadline for Modelo 210?

For 2025 imputed income on a home that is not let, the deadline is 31 December 2026, or 23 December 2026 if you pay by direct debit. For 2026 imputed income, the window runs from 1 April to 31 December 2027. Rentals and sales follow their own dates.

How much does a late Modelo 210 return cost?

If you file late before the tax office contacts you, the surcharge is 1% plus 1% for each full month of delay, up to 12 months. Beyond 12 months it is 15% plus late-payment interest. In both cases it is reduced by 25% if you pay within the period given in the notification.

What are the new Modelo 210 deadlines from 2027?

From the 2026 income year, Orden HAC/623/2026 moves imputed income to a window from 1 April to 31 December of the following year, and rental income with tax to pay to 1–20 April. So 2026 returns are filed in 2027, never in January to March for imputed income.

I have never filed Modelo 210: what should I do?

File the missing years now, before the Agencia Tributaria contacts you. Spain can generally claim the last four years. Voluntary late returns carry modest surcharges, 1% plus 1% per full month up to 12 months, then 15% plus interest, reduced by 25% if paid on time.

What happens if I don't pay my Spanish non-resident tax?

The debt does not go away. If you never file, the tax office can assess you with interest and possibly a penalty. If you file but do not pay, it moves to enforced collection with a surcharge of 5%, 10% or 20% depending on when you settle, and can ultimately recover the debt from Spanish assets.

Do I need a Spanish bank account to pay Modelo 210?

No. You can pay Modelo 210 without a Spanish account, either by transfer from abroad using a payment ID or, if you file electronically, by direct debit from a SEPA-area account in your name. A Spanish account remains handy for IBI, community fees and utilities.

Can I file Modelo 210 without a digital certificate or Cl@ve?

Yes. Individuals can complete Modelo 210 on the tax office website without a digital certificate or Cl@ve, print and sign the resulting document and pay it by transfer from abroad with a payment ID. A representative or authorised professional can also file electronically on your behalf.

Can I pay Modelo 210 by direct debit from a foreign bank account?

Yes, in many cases. Since 1 February 2024 the Spanish tax office accepts direct debit from an account in any SEPA-area country, including Ireland and the UK, provided the return is filed electronically and the account belongs to the taxpayer. Some UK sterling accounts do not accept euro debits.

How do I get proof of payment (NRC) for Modelo 210?

It depends on how you paid. With a Spanish bank or by card on the tax office gateway, you get an NRC, a code proving payment. With a transfer from abroad, keep the signed return with its payment ID and your bank's transfer confirmation; once matched, the payment shows on the tax office side.

How can I pay Modelo 210 from abroad without a Spanish bank account?

Use the transfer-from-abroad option. When the return is prepared, the tax office issues a payment ID and its bank details; you send a transfer in euros from your own bank, with only that ID as the reference, within 30 days. No Spanish account or digital identity is needed.

I have inherited a property in Spain: what do I need to declare?

Usually three things: Spanish inheritance tax on Modelo 650, due within six months of the death; a NIE for every heir; and, once you own your share, a yearly Modelo 210 for the imputed income of the home while it is not let.

Married couple owning property in Spain: one or two Modelo 210 returns?

Two, if you both own part of the property. Non-resident tax is personal, so each spouse or partner files a separate Modelo 210 for their own share, with their own NIE and payment. A joint return does not exist for imputed income, even for married couples.

I am moving to Spain: do I still have to file the Modelo 210?

Not once you become a Spanish tax resident. Modelo 210 is only for non-residents. Residence is assessed per calendar year: more than 183 days in Spain, your main economic interests there, or a spouse and minor children living there can make you resident, and then the resident income tax return replaces it.

My new-build home in Spain has no cadastral value yet: how is the tax calculated?

The tax is still due. Until the Catastro assigns a value, the imputed income is generally calculated at 1.1 % on half of the purchase value. Once a cadastral value appears on your IBI receipt, you switch to the normal rule. Keep your deeds handy to support the figure.

I own several properties in Spain: do I need one Modelo 210 for each?

Yes. For imputed income, Spain expects one Modelo 210 per owner and per property, each calculated on its own cadastral value and coefficient. Two flats owned by a couple therefore mean four returns. Each one is paid separately and gets its own receipt.

My Spanish property is owned by a company: is the tax the same?

No. The imputed-income tax on a home that is not let, filed on Modelo 210, applies to individuals. A company that owns Spanish property is taxed under different rules, which depend on where it is established and how the property is used, so get specific advice.

The owner of a Spanish property has died: who files the Modelo 210?

The heirs. They step into the deceased's tax position, so any unfiled Modelo 210 years become theirs to regularise. For the year of death, the estate covers the days up to the death and each heir files for their own share of the remaining days.

Usufruct and bare ownership in Spain: who pays the non-resident tax?

In general the usufructuary, the person who holds the right to use the property, declares the imputed income on Modelo 210. Bare owners with no right of use usually have nothing to declare for that income. Because the split can be complex, check your deed and your case.

Which expenses can I deduct from Spanish rental income as an EU resident?

If you live in the EU or EEA, you can deduct the expenses directly linked to letting the property, in proportion to the days it was let, and pay 19 % on the result. Typical items are IBI, community fees, insurance, repairs, utilities and agency fees, supported by invoices.

Do I need a licence to rent my Spanish property to tourists?

In most cases, yes. Tourist lets are regulated by each autonomous community, which requires a registration or licence before you advertise, and many towns add their own limits. The national rental register created in 2025 was largely annulled by the Tribunal Supremo in May 2026.

How is holiday rental income taxed in Spain for non-residents?

Holiday-let income is declared on Modelo 210. Owners living in the EU or EEA pay 19 % on the rent minus deductible expenses; owners elsewhere, including the UK, pay 24 % on the gross rent. The days the home was not let still carry imputed income.

My Spanish property was rented for part of the year: how do I declare it?

Split the year in two. The rent for the let periods is declared as rental income, and the remaining days, whether empty or used by you, carry imputed income calculated pro rata. Both are reported on Modelo 210, at 19 % or 24 % depending on where you live.

What is Spain's national rental register (Registro Único de Arrendamientos)?

It was a national register of short-term and tourist lets created by Real Decreto 1312/2024 and applied from 1 July 2025. In May 2026 the Tribunal Supremo annulled most of it; only the digital data exchange with platforms survives. The regional tourist registration and its number remain mandatory, so check the rule in force.

I live in the UK or Switzerland: can I deduct expenses from my Spanish rental income?

No. If you live outside the EU and the EEA, for example in the UK, Switzerland or the United States, Spain taxes your rent at 24 % on the gross amount, with no deduction for expenses. Residents of Norway, Iceland and Liechtenstein are EEA residents and can deduct costs at 19 %.

What is the 3 % retention when a non-resident sells a property in Spain?

It is an advance on your capital gains tax. When the seller is non-resident, the buyer must keep back 3 % of the price and pay it to the Spanish tax office on Modelo 211 within a month. You then file Modelo 210 to settle the real tax, paying more or claiming a refund.

What tax do non-residents pay on the capital gain when selling a Spanish property?

Non-residents pay 19 % on the gain, whether they live in the EU, the UK or elsewhere. The gain is the sale price minus selling costs, minus the purchase price, purchase costs and improvements. The buyer withholds 3 % of the price as an advance, and you then file Modelo 210.

What is the deadline to declare the sale of a Spanish property as a non-resident?

The buyer has one month from the sale to pay the 3 % retention on Modelo 211. You, the seller, then have three months after that one-month period to file Modelo 210 for the gain. The imputed income for the part of the year before the sale is filed the following year.

How do I get back the 3 % retained when I sold my Spanish property?

File your own Modelo 210 for the sale within three months after the one-month retention period, showing your real gain and the 3 % already paid. If the retention exceeds 19 % of the gain, or you made a loss, the return becomes a refund claim. Processing is often slow.

What is the plusvalía municipal tax when selling a property in Spain?

It is a municipal tax, officially the IIVTNU, on the increase in value of the land under an urban property during the years you owned it. The seller pays it to the town hall. It is separate from the 19 % capital gains tax, and since 2021 nothing is due if there is no real gain.

I live in Belgium: what do I declare in Belgium for my Spanish property?

In Spain you file Modelo 210 at the 19 % EU rate. In Belgium the property must still be reported on your return, but under the Belgium–Spain treaty the income is generally exempt and only taken into account to set the rate on your other income, the so-called exemption with progression.

Do I also have to declare my Spanish property in my UK or Irish tax return?

It depends on use. A holiday home kept for yourself generally creates no taxable income in the UK or Ireland, so there is usually nothing to report there. Rent is different: it goes on your UK Self Assessment (SA106) or Irish Form 11, with a credit for the Spanish tax.

I live in Germany: how do I avoid double taxation on my Spanish property?

Under the 2011 Germany–Spain treaty, Spain taxes first and Germany credits the Spanish tax against the German tax on the same income, the Anrechnung method claimed through Anlage AUS. Rent is therefore declared in both countries. Imputed income on an own-use home is usually a Spain-only cost.

I live in Switzerland: what are the Spanish tax rules for my property?

Switzerland is neither in the EU nor in the EEA, so Swiss residents pay 24 % on the imputed income of a Spanish home and 24 % on gross rent, with no deductions. Gains on a sale are taxed at 19 %. At home, the property is usually declared to your canton too.

I live in the UK: what are the Spanish property tax rules after Brexit?

Since Brexit, UK residents are treated as non-EU residents. You pay 24 % instead of 19 % on the imputed income of an empty home, and 24 % on gross rent with no deductions. A gain on a sale is still taxed at 19 %, and the 3 % retention still applies.

Will I be taxed twice on my Spanish property?

Not in full. Double tax treaties let Spain tax property income first and require your home country to give relief, usually a credit for the Spanish tax. The credit is capped at the home tax on the same income, so part of the Spanish tax can remain, and imputed income often gets no relief.

What is a certificate of tax residence used for with Spanish taxes?

It is an official document from your home country's tax administration confirming that you are tax resident there. In Spain it proves your entitlement to the 19 % EU rate, lets you apply a double tax treaty and supports a refund, for example of the 3 % retained on a sale.

Do I need a fiscal representative in Spain as a non-resident owner?

Usually not. For EU and EEA residents, and for the imputed income of a home you do not let, appointing a representante fiscal is optional. It becomes mandatory only in specific cases, such as when the tax office requires one, when you live in a country without effective tax information exchange, or with a permanent establishment.

Do I need a NIE to file the Modelo 210?

Yes. Every owner who files a Modelo 210 needs their own NIE, the Spanish tax identification number for foreigners. That applies to each spouse in a couple, to each co-owner and to each heir. Without it, the return cannot be filed or linked to you.

Gestor, lawyer or online service: who should file my Modelo 210?

It depends on the complexity. For a straightforward return on a home you do not let, an online service is usually the cheapest and quickest. A local gestor suits owners who want someone on the spot. A tax lawyer is worth the fee for sales, inheritances, structures or disputes with the tax office.

I made a mistake on my Modelo 210: how do I correct it?

It depends on which way the error goes. If you paid too little, file a complementary return for the difference. If you paid too much, request a rectification of your return and a refund of the excess. Correcting before the tax office notices keeps any surcharge low.

How do I get a Spanish NIE from abroad?

Apply at the Spanish consulate that covers where you live, with form EX-15, your passport and proof of the fee paid on form 790 code 012. Alternatively, apply in person at a police station in Spain, or give a power of attorney to a representative who applies for you.