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

The route without a digital identity

A Spanish digital certificate or a Cl@ve registration is convenient but not compulsory for an individual non-resident owner. The Agencia Tributaria provides a version of Modelo 210 that can be filled in without logging in, often referred to as the predeclaración.

The steps are:

1. Complete the form online with your NIE, the property's cadastral reference, your share, the days and the amount.
2. Choose payment by transfer from abroad and enter the first characters of your IBAN.
3. Obtain the document with its payment ID and the tax office's bank details.
4. Sign it and keep it.
5. Send the euro transfer with the ID as the only reference.

For a home that is not let, this is the path most owners in the UK and Ireland take.

What you need in any case

• An NIE. Every owner needs one; there is no way round it. If you never obtained one, it is requested at a Spanish consulate or in Spain.
• The cadastral reference and value, from the IBI receipt.
• A bank account able to send euros.

What you cannot do without a digital identity

Some options only exist online with a certificate or Cl@ve: direct debit, including from a foreign SEPA account; paying by card through the tax office's payment gateway; and viewing your own tax file or electronic notifications. If you rent your property out and file several returns a year, the certificate starts to pay for itself.

Letting someone else file

A representative, a gestor or a service authorised to file for third parties can submit the return electronically in your name. You do not need a fiscal representative for this if you live in the EU or EEA; it is a matter of convenience, not obligation. With Fiscasa, you receive the prepared return and pay the tax office directly.

For digital identity in Spain, read the guide to NIE, certificate and Cl@ve. For the payment step, see paying from abroad.