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As a non-resident in Spain, navigating the tax landscape can be a daunting task. One of the most important forms you’ll need to familiarize yourself with is the Form 210, the Income Tax for Non Resident
The complexities of form 210 are numerous. From determining your taxable income to applying the correct tax rates and deductions, the process can be fraught with challenges, especially for those unfamiliar with the Spanish tax system. Misreporting or missing key details on the form can trigger audits, fines, and even legal troubles.
At Pellicer & Heredia, our specialist non resident tax lawyers and advisors make the process straightforward. We analyse your situation, calculate your obligations correctly, and prepare your 210 form saving you time, stress, and money.
Every year, before December 31st, all non residents and owners of properties in Spain must complete a Non Resident Income Tax Return using the Modelo 210 form. This form reports to the Spanish Tax Agency that you own property or earn income in Spain for the previous year’s ownership; for example, in 2025 you declare and pay tax for 2024.
The non resident tax applies not only to property ownership but also to rental income, bank deposits, royalties, and other assets located in Spain. The general tax rate is 19%, applied to either rental income or an imputed income if the property is not rented.
Although the tax can be filed at any time during the year, the deadline is December 31st. Missing the deadline may result in surcharges or penalties, so it is highly advisable to consult specialist non resident tax lawyers or advisors to ensure compliance and make use of any deductions or double taxation agreements that may apply.
Form 210 of the Non-Resident Income Tax in Spain applies to those who do not live in the country but own property or generate income here (rentals, bank deposits, royalties, etc.). These taxpayers must have a NIE/NIF, file the tax return with the Spanish Tax Agency, and pay the corresponding tax on income earned in Spain.
There are three main criteria to consider a person Non resident in Spain
This tax applies to anybody who is not legally a resident in Spain, but who has assets in Spain, such as property, income from the rental of property, income from bank deposits when applicable, royalties from intellectual property, etc. These non-residents, thus, have to lodge this Spanish Tax Return because of this income, and probably pay because of the tax. Owning a property in Spain means that the person in question has already been assigned an NIE (Número de Identificación Extranjero).
The NIF number is identical to the NIE number, but a different process is required to obtain it. Normally, people who own real estate in Spain will already be registered with the tax authorities, although, if you are unsure, it is always a good idea to check with the tax office or your lawyer.
Non resident income tax in Spain must be filed before December 31st each year when the property is not rented. This annual filing corresponds to the imputed income tax on your Spanish property for the previous year.
If the property is rented, the obligation changes: you must file quarterly returns using Form 210, declaring rental income and any deductible expenses. The quarterly deadlines are April 20, July 20, October 20, and January 20 of the following year.
Meeting these deadlines is crucial to avoid penalties, surcharges, or interest from the Spanish Tax Agency. For peace of mind, many non-residents rely on specialist tax advisors or lawyers to ensure timely compliance.
Non residents can request a six-month extension to pay their income tax, but the request must be made within the first five months after the end of the tax year. This extension can give you extra time to organise documents or funds, but interest may still accrue on the outstanding balance.
If Form 210 is not filed on time, the Spanish Tax Agency may apply surcharges and penalties, which increase depending on how late the filing is. In addition to interest on arrears, repeated failures to declare can trigger inspections and fines, making the process more costly and stressful.
For this reason, many property owners rely on non resident tax lawyers and advisors to make sure all forms are submitted correctly and before the deadlines, avoiding unnecessary financial risks.
Non-residents must file form 210 including their personal details, bank account, and information about assets in Spain. If a property has multiple owners, each must submit their own annual return. To do so, the required information must be provided to the Spanish Tax Agency, depending on nationality and applicable double taxation treaties.
1.
Address of your Spanish property, and your address in your country of residence.
2.
The date of purchase of the Spanish property.
3.
The valour catastral of your property; this can be found on your IBI (local property tax) bill.
4.
Name, date, place of birth
5.
Any other information regarding the above-mentioned items of income.
6.
Tax number (NIE) of each owner of the property.
If you are a non-resident and own property in Spain:
When selling a property in Spain, non-residents are automatically subject to a 3% withholding on the sale price as an advance payment of the capital gains tax, which has a fixed rate of 19%. The buyer must pay this withholding to the Spanish Tax Agency using Form 211 within one month.
Afterwards, the seller must file Form 210 within three months to settle the tax and, in case of a loss or excess withholding, request a refund. The process can be slow, especially if annual tax returns have not been filed in previous years, and the Tax Office may impose penalties for failing to file or for late filing.
| Category | Description / Examples |
|---|---|
| 3% Cadastral Value | Annual depreciation calculated as 3% of the cadastral value of the property. |
| Insurance | Premiums for property insurance, home insurance, and liability coverage. |
| Repair and Maintenance | Costs of repairing, maintaining, or conserving the property (e.g., plumbing, painting, structural repairs). |
| Utilities | Electricity, water, gas, internet, and other utility services. |
| Property Taxes and Waste Collection | Annual local taxes such as IBI (Impuesto sobre Bienes Inmuebles) and garbage collection fees. |
| Property Management Fees | Professional fees for managing and administering rental contracts and tenants. |
| Tax Return Filing Fees | Professional fees related to the preparation and submission of the Non-Resident Income Tax return (Modelo 210). |
With more than 20 years of experience assisting expats and property owners, Pellicer & Heredia is your trusted partner in Spain for non resident tax services.
Our team of non resident tax advisors provides complete support with Spanish tax obligations, from filing the Form 210 for rental or imputed income to handling Form 211 and capital gains on property sales. We ensure accurate calculations, apply deductions and allowances, manage submissions to the Tax Agency, and claim refunds when due.
Beyond compliance, we offer tailored tax planning—optimising liability through regional benefits, double taxation treaties, and efficient asset structuring—so whether you are an EU or non-EU resident with property, dividends, royalties or bank income in Spain, your investments remain compliant and protected.
If you are a resident in Spain, you will be taxed for your worldwide income for the previous year. As a non-resident you are taxed only on your assets in Spain.
Your non-resident tax can be paid quarterly or annually, depending on whether you rent your property or not.
Appointing a tax representative in Spain is not always mandatory, but it is highly recommended for non residents. A representative ensures that your Form 210 and other declarations are filed correctly, receives official notifications from the Spanish Tax Agency on your behalf, and helps avoid missed deadlines or penalties. For non-EU residents, appointing a representative is often required to guarantee compliance.
Yes, if you have overpaid non resident tax in Spain—whether through excess withholdings (such as the 3% capital gains retention on property sales) or by applying the wrong tax rate—you can request a refund. The process is handled through the Spanish Tax Agency using Form 210, but it can be lengthy and complex, especially if past tax returns were not filed correctly.
To file the Spanish non resident income tax return (Form 210), you will generally need:
Depending on your case, additional documents (such as double taxation certificates, dividend or royalty statements) may be required.
