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

Modelo 210 belongs to non-residents only

The non-resident tax exists because you are taxed in another country on your general income. As soon as Spain considers you a tax resident, you stop being a non-resident taxpayer: the Modelo 210 no longer applies to you, and your Spanish property is dealt with in the ordinary resident income tax return (IRPF), along with your worldwide income.

Moving does not erase the past, though. Any non-resident years before the move still need their Modelo 210, and the last one is filed the year after it relates to.

When do you actually become resident

Spain decides residence for a whole calendar year, using three tests. You are generally a Spanish tax resident if:

1. you spend more than 183 days in Spain during the year (occasional absences can count as days in Spain unless you prove residence elsewhere);
2. the centre of your economic interests is in Spain;
3. your spouse, not legally separated, and minor children live in Spain, which creates a presumption.

Getting a residence card or registering at the town hall does not by itself settle the tax question. If two countries both see you as resident, the double tax treaty between them decides.

The year of the move

Because the year is assessed as a whole, there is no clean split on the day you arrive. Someone who moves to Málaga in March and stays is usually resident for that full year. Someone who arrives in November will often remain non-resident for that year and start as a resident the next. Borderline cases deserve advice, especially if your old country has its own rules for the year of departure.

A quick checklist

• File the Modelo 210 for every year you were still non-resident, including the year before the move.
• Ask your former country for proof of the date your residence ended; it can help if Spain asks questions.
• Tell your Spanish bank and your IBI collector about your new status and address.
• Plan your first resident return with someone who knows both systems.

To understand the tests in more detail, read resident or non-resident in Spain and our guide to the 183-day rule.