What is Modelo 210 in Spain?

A form for income, not for owning property

Spain has two different taxes that owners often mix up. The IBI is a local property tax collected by the town hall or a provincial agency. Modelo 210 belongs to the national tax office, the Agencia Tributaria (AEAT), and taxes income. The difference between IBI and Modelo 210 has its own page.

The full name of the tax is Impuesto sobre la Renta de No Residentes, or IRNR. It applies to people who are tax resident in another country but receive income from Spain. For most foreign homeowners, the income in question comes from their property.

What you declare on it

• Imputed income. If the home is not rented out, Spain treats it as generating a notional income equal to 2% or 1.1% of its cadastral value. This return is due even when the property stays empty.
• Rental income. If you let the home, you declare the rent. EU and EEA residents can deduct a share of expenses; residents of the UK and other non-EU countries cannot.
• Capital gains. When you sell, you declare the gain and offset the 3% that the buyer withheld from the price.

The rates are 19% for residents of EU and EEA countries, including Ireland, and 24% for everyone else, including the UK since Brexit and the United States.

How the form works in practice

The return is personal: one per owner and per property. It is in Spanish, there is no English version, and it asks for your NIE, the cadastral reference of the home, your ownership share and the number of days concerned. You can file it online with a digital identity or prepare it without one and pay by transfer from abroad.

For imputed income, the 2025 return can be filed until 31 December 2026. From the 2026 income year the window becomes 1 April to 31 December of the following year. See the Modelo 210 deadline.

Where to go next

If you want to understand every box, the complete guide to Modelo 210 goes through them. If you just want a figure, try the calculator.