Married couple owning property in Spain: one or two Modelo 210 returns?
Short answer
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.
Run the numbers →Why there is no joint return
In some countries a married couple can file together. Spanish non-resident tax does not work that way. It taxes each person on their own Spanish income, and imputed income belongs to each owner in proportion to their share. A husband and wife who own a villa 50/50 are, for the Agencia Tributaria, two taxpayers with half a villa each.
The rule is the same whether you are married, in a civil partnership or simply buying together. What matters is whose name is on the deed and for what percentage.
What each partner needs
- An NIE in their own name. If only one of you obtained one at the purchase, the other must get one too.
- Their ownership share, from the deed.
- Their own residence status, which sets the rate.
- A separate payment. Each return has its own payment ID; never combine the two amounts in one transfer.
Example: a couple living in different countries
Eimear and Paul own a flat in Estepona half each. The cadastral value is €130,000 and the town applies 1.1%, so the flat carries €1,430 of imputed income and each half €715.
- Eimear lives in Dublin: €715 × 19% = €135.85.
- Paul works in London and is UK resident: €715 × 24% = €171.60.
Same flat, two returns, two different rates. If both lived in Ireland, they would each pay €135.85.
If only one spouse is on the deed
Then only that spouse files, for 100%, even if the other spouse uses the property just as much. Marital property regimes can affect who legally owns what, so if you married under a community-of-property system and bought in one name, it is worth checking the deed before deciding.
Paying two returns
Two returns mean two payments, but they can come from the same joint account. With the transfer route, send two transfers, each with its own ID. With direct debit, each partner's return is debited from an account they hold or co-hold.
For other ways of splitting ownership, see joint owners and shares. The calculator works out each partner's figure.
File your Modelo 210 in 10 minutes
Free calculation, household pricing, an adviser who speaks your language.
File my return