Non-Resident Tax in Spain 2026: 210 Form
Simplify your non-resident income tax return in Spain with our expert advisors
Form 210, known in Spain as Modelo 210, is the Spanish Non-Resident Income Tax return used by people who are not tax resident in Spain but own property, rent property, sell Spanish real estate or receive certain Spanish-source income. Non-resident owners normally file annually for imputed property income, periodically for rental income and after completion when selling Spanish property.
Pellicer & Heredia prepares and files Form 210 for international property owners in Spain. Our tax team helps non-resident owners understand their Spanish obligations, avoid late filing penalties and coordinate with other tax issues such as wealth tax, capital gains tax, double tax treaties and future Spanish tax residency.
Reviewed by Guillermo Romano Ortiz , International Tax Advisor at Pellicer & Heredia firm
- Member of the Alicante Association of Administrative Managers
- Languages: English and Spanish
- Last updated: Jun 2026.
Save money and get help with your Spanish non-resident tax
Don’t risk penalties or overpaying. At Pellicer & Heredia , we will prepare and file your 210 form correctly, optimise your deductions, and ensure you comply with all deadlines.
Key facts about 210 Form
Official form
Form 210 – Non-Resident Income Tax without permanent establishment
Main taxpayers
Non-residents obtaining Spanish-source income or owning urban property in Spain
Common uses
Imputed property income, rental income, capital gains on a property sale, refund claims
Property not rented
the Annual imputed income based on 1.1% or 2% of the cadastral value
Capital gains
Generally taxed at 19% when selling Spanish property
Sale withholding
The buyer withholds 3% of the sale price and pays it through 211 Form
Joint ownership
Each owner normally declares according to their ownership percentage
Not the same as IBI
IBI is a local property tax; 210 Form is a national non-resident income tax return
What is Form 210 in Spain?
Form 210 is the tax return used to declare Non-Resident Income Tax in Spain when the taxpayer does not operate through a permanent establishment. It can be used to declare income, capital gains and imputed income from Spanish real estate. For international property owners, it is the form normally used when a non-resident owns a property for personal use, rents it out, sells it or needs to request a refund of excess withholding.
This obligation is separate from the local IBI property tax, community fees, rubbish tax, utility bills and wealth tax in Spain. Paying those charges does not replace the obligation to file 210 Form when the Non-Resident Income Tax rules apply.
Who must file Form 210?
Form 210 should be considered by anyone who is not tax resident in Spain and obtains Spanish-source income or owns urban property located in Spain. The most common case is a foreign owner who lives abroad but owns a holiday home, rental apartment or investment property in Spain.
A person may also need to file Form 210 when receiving Spanish rental income, selling a Spanish property, obtaining certain capital gains, requesting a refund of withholding or declaring other Spanish-source income that has not been fully settled through withholding.
Tax residence must be analysed carefully. Spending fewer than 183 days in Spain is important, but it is not the only factor. Family, economic interests, employment, business activity and treaty tie-breaker rules may also affect whether Spain treats someone as resident or non-resident for tax purposes.
Non-resident property owners
Most 210 Form filings for private clients fall into one of three scenarios Each situation has a different calculation method, deadline and supporting documentation.
If the property is not rented
Non-resident individuals who own urban property in Spain for personal use, holiday use or vacant ownership are generally taxed on imputed real estate income. This is a deemed income calculated from the cadastral value, even if the owner has not received rent.
The taxable base is normally calculated by applying 1.1% or 2% to the cadastral value, depending on when the cadastral value was reviewed or updated. The resulting amount is then taxed at the applicable non-resident rate according to the owner’s country of tax residence.
If there are several owners, each owner is taxed on their ownership percentage. If the property was owned only part of the year or rented for part of the year, the imputed income must be prorated.
If the property is rented
When a non-resident rents out a Spanish property, rental income must be declared through 210 Form. The filing period is normally linked to the quarter in which the rent was accrued, although since 2024 certain rental income can be grouped annually when the legal requirements are met.
Deductible expenses depend heavily on the taxpayer’s country of tax residence. Residents in the EU, Iceland, Norway and Liechtenstein may generally deduct expenses directly linked to the Spanish rental income if they can prove the connection and keep the supporting documents. Other taxpayers, including many US, Canadian and UK owners, must review the applicable non-resident rules carefully because expenses are often not deductible under the general regime.
Typical documents include rental contracts, booking platform statements, invoices, bank receipts, IBI, community fees, insurance, repairs and management costs. The exact treatment must be checked before filing.
If the property is sold
A non-resident seller of Spanish property must calculate the capital gain or loss through 210 Form. The gain is generally the difference between the transfer value and the acquisition value, adjusted by legally relevant costs and taxes.
When the seller is non-resident, the buyer must withhold 3% of the agreed price and pay it to the Spanish Tax Agency through 211 Form. This withholding is a payment on account of the seller’s non-resident capital gains tax. If the final tax is lower than the 3% withheld, the seller may request a refund through 210 Form.
Form 210 deadlines in 2026
The correct deadline depends on the type of income declared. This is one of the most important corrections.
Imputed income for property not rented
During the calendar year following the accrual date, which is 31 December each year
For electronic filing with direct debit, payment can generally be domiciled from 1 January to 23 December
Rental income with tax to pay
First 20 calendar days of April, July, October and January for the previous quarter
Certain real estate rental income accrued since 2024 may be grouped annually when requirements are met
Annual grouped rental income
First 20 calendar days of January of the year following accrual
Direct debit is generally available from 1 to 15 January
Sale of Spanish property
Three months once one month has elapsed from the date of transfer
The buyer’s 3% withholding through Form 211 must be considered
Zero-fee self-assessment
1 to 20 January of the year following accrual
Relevant when the result is zero
Refund request
From 1 February of the year following accrual and within the applicable four-year period
Often relevant for excess 3% retention after a sale
How to file 210 Form step by step
The filing process is simple only when the facts are simple. International owners often need guidance because the calculation changes according to ownership structure, residence country, rental activity and sale documents.
Step 1 - Confirm your Spanish tax status.
Before filing, check whether you are non-resident for the tax period. If you have moved to Spain or spent significant time there, your position may need a separate tax residency analysis.
Step 2 - Identify the income type.
Decide whether the filing relates to imputed property income, rental income, a property sale, a refund request or another Spanish-source income.
Step 3 - Collect the documents.
Prepare your NIE/NIF, passport, country of residence, property deed, IBI receipt, cadastral reference, ownership percentage and previous 210 Form filings if available.
Step 4 - Calculate the taxable base.
For non-rented property, calculate imputed income from the cadastral value. For rentals, calculate gross income and review deductible expenses. For sales, calculate the capital gain and the effect of the 3% retention.
Step 5 - Apply the correct tax rate.
Use the rate applicable to your country of tax residence and income type. Do not assume that 19% applies in every case.
Step 6 - Prepare and submit Form 210.
The return can be prepared electronically or as a pre-declaration, depending on the case, representation and payment method.
Step 7 - Keep proof and plan the next deadline.
Save the filing receipt, payment proof and supporting documents. If you continue owning or renting property, schedule the next filing period.
Tax rates and deductions
The main rates for non-residents without a permanent establishment depend on the taxpayer’s residence and income type. For imputed property income and many general income categories, the general rate is 19% for residents in the EU, Iceland, Norway and Liechtenstein, and 24% for other taxpayers. Capital gains generated on transfers of assets are generally taxed at 19%.
For rental income, the ability to deduct expenses is not the same for every owner. EU and qualifying EEA residents can generally deduct expenses directly related to the Spanish income if duly proven. Owners resident in other countries must analyse the applicable regime and treaty position, because the tax base may be calculated on gross income in many cases.
EU resident owner
19% on general non-resident income and imputed income
Rental expenses may be deductible if directly linked and supported
Iceland, Norway, Liechtenstein
19% general treatment under current AEAT guidance
Keep residence certificates and expense documentation
US or Canadian owner
Often 24% for imputed and rental income under the general regime
Check treaty interaction and foreign reporting in home country
UK owner after Brexit
Generally outside EU/EEA treatment for these purposes
Review expense deductibility and double taxation carefully
Property seller
Capital gain generally taxed at 19%
3% buyer withholding may generate refund or additional payment
Common mistakes with 210 Form
Many non-resident owners only discover 210 Form when selling the property, changing tax advisor or receiving a notice from the Spanish Tax Agency. It is important to address the following common mistakes directly, as they reflect real client concerns and contribute to better tax management:
- Assuming there is no tax if the property was not rented.
- Confusing 210 Form with IBI or local council taxes.
- Applying the 19% rate when the owner is not resident in an EU or qualifying EEA country.
- Deducting rental expenses without checking whether the owner’s country of residence allows it under Spanish non-resident rules.
- Filing one return for a jointly owned property when each owner should normally declare their percentage.
- Using the purchase price instead of the cadastral value for imputed income when the cadastral value is available.
- Missing the refund opportunity after the buyer withholds 3% in a property sale.
- Declaring the wrong period when the property was rented for part of the year and used privately for the rest.
- Forgetting to update the strategy after becoming Spanish tax resident.
For US, Canadian, Dutch, German and UK owners
International owners often need more than a form-filling service. They need a coordinated review of Spanish tax, home-country reporting, sale planning and future residence plans.
- US owners should not assume that Spanish 210 Form replaces US federal or state reporting. Spanish non-resident tax, US tax residence, foreign tax credits, FBAR/FATCA reporting and property sale records should be coordinated with a US tax adviser.
- Canadian owners should review Spanish non-resident tax alongside Canadian residence status, foreign tax credits and property documentation. Currency conversion records and sale costs are especially important when the property has been held for several years.
- Dutch and German owners usually fall within EU treatment while they remain tax resident in those countries, which can be relevant for the 19% rate and rental expense deductions. They should keep residence certificates and clear proof of deductible expenses.
- UK owners should review their position carefully after Brexit. Many owners still apply old assumptions about 19% rates or expense deductions that may no longer reflect their current Spanish non-resident tax treatment.
File your 210 Form with Pellicer & Heredia
If you own, rent or have sold property in Spain as a non-resident, Pellicer & Heredia can review your situation, calculate the correct tax and prepare your Form 210 filing. Our tax advisors in Spain work with international owners who need clear explanations, accurate calculations and deadline control.
Send us your IBI receipt, ownership details, country of residence, rental income information or sale documents. We will confirm which 210 Form scenario applies, calculate the tax, prepare the return and guide you through payment or refund procedures.
Frequently Asked Questions
What is Form 210 in Spain?
210 Form is the Spanish Non-Resident Income Tax return used by people who are not tax resident in Spain but obtain Spanish-source income or own Spanish real estate. It is commonly used for imputed property income, rental income, capital gains from property sales and refund claims. It is different from local property tax and must be reviewed separately each year.
Who has to file 210 Form?
A non-resident taxpayer may need to file 210 Form if they own urban property in Spain, rent out Spanish property, sell Spanish real estate, obtain certain Spanish-source income or need to request a refund of withholding. The obligation depends on the income type, ownership percentage, country of residence and whether tax has already been withheld.
Is 210 Form the same as IBI?
No. IBI is a local property tax paid to the town hall. 210 Form is a national Non-Resident Income Tax return filed with the Spanish Tax Agency. Paying IBI, community fees or utilities does not replace the need to file 210 Form when a non-resident owner has imputed income, rental income or a Spanish property sale to declare.
Do I need a NIE or NIF to file 210 Form?
Yes. A non-resident normally needs a Spanish tax identification number to file 210 Form. For individuals this is usually the NIE/NIF. If your identification data is not correctly registered with the Spanish Tax Agency, the filing process can be delayed, especially when requesting refunds or selling property.
Is 210 Form only for property owners?
No. Property ownership is the most common case, but 210 Form can also be used to declare other income obtained in Spain without a permanent establishment, including certain capital gains, income, dividends, interest or refund claims. The applicable section of the form depends on the type of income declared.
Do non-residents pay tax in Spain if the property is not rented?
Yes. Non-resident individuals who own urban property in Spain for personal use, holiday use or vacant ownership are generally taxed on imputed real estate income. This means Spain taxes a deemed income even when no rent has been received. The amount is calculated from the cadastral value and the owner’s percentage.
How is imputed income calculated for 210 Form?
Imputed income is generally calculated by applying 1.1% or 2% to the cadastral value of the property, depending on the cadastral review position. The resulting amount is prorated if the property was owned or available only part of the year. The applicable non-resident tax rate is then applied according to the owner’s country of tax residence.
What is the 210 Form deadline for a property that is not rented?
For imputed income from urban property, the filing period is the calendar year following the accrual date, which is 31 December of each year. In practice, many non-resident owners file before 31 December of the following year. Direct debit deadlines can end earlier, so the payment method should be checked in advance.
Does each joint owner need to file 210 Form?
In most non-rented property cases, each non-resident owner files according to their ownership percentage. For example, two spouses who own 50% each usually need to declare their respective share. Property sale cases may have special rules for married couples in certain circumstances, so ownership should be checked before filing.
Do I file 210 Form quarterly if I rent out my Spanish property?
Rental income is commonly declared by quarter, with filing and payment during the first 20 calendar days of April, July, October and January for the previous quarter. Since 2024, certain real estate rental income may be grouped annually when legal requirements are met. The right period should be confirmed before filing.
Can non-residents deduct rental expenses in Spain?
It depends on the taxpayer’s country of tax residence. Residents in the EU, Iceland, Norway and Liechtenstein may generally deduct expenses directly linked to Spanish rental income if properly documented. Other taxpayers, including many US, Canadian and UK owners, must review the applicable regime carefully because deductions may be restricted under the general rules.
What documents do I need for rental income 210 Form?
You should keep rental contracts, booking platform reports, bank receipts, invoices, utility bills, IBI, community fees, insurance, repairs, agency fees and property management invoices. Deductible expenses must be directly connected to the Spanish rental income and supported by documentation. Currency conversion evidence can also be useful for international owners.
Does tourist rental income use 210 Form?
From income accrued since 2024, certain leased or subleased real estate income may be grouped annually when the requirements are met. This can simplify compliance for some owners, but it should not be assumed automatically. The income type, payer, period and result of the return must be reviewed before choosing annual grouping.
Can I group rental income in one annual 210 Form?
From income accrued since 2024, certain leased or subleased real estate income may be grouped annually when the requirements are met. This can simplify compliance for some owners, but it should not be assumed automatically. The income type, payer, period and result of the return must be reviewed before choosing annual grouping.
What happens with Form 210 when a non-resident sells property in Spain?
A non-resident seller must calculate the final capital gain or loss through 210 Form. The buyer normally withholds 3% of the sale price and pays it to the Spanish Tax Agency through 211 Form. The seller then uses 210 Form to settle the final tax and request a refund if the withholding exceeds the final liability.
What is the 3% retention on a Spanish property sale by a non-resident?
When a non-resident sells Spanish property, the buyer must generally withhold 3% of the agreed price and pay it to the Tax Agency as a payment on account of the seller’s tax. This is not the final tax. The seller still needs to calculate the actual capital gain and file the corresponding 210 Form.
How do I claim a refund of the 3% retention?
If the 3% withheld by the buyer is higher than the final non-resident capital gains tax, the seller may request a refund through 210 Form. The claim requires correct sale and purchase documentation, expenses, tax calculations and proof of the withholding paid through 211 Form.
What capital gains tax rate applies when a non-resident sells property?
Capital gains from the sale of Spanish property by a non-resident are generally taxed at 19%. However, the final calculation depends on acquisition value, transfer value, allowable costs, ownership percentage, possible exemptions and the 3% withholding already paid by the buyer.
What is the tax rate for non-residents in Spain?
For many general non-resident income categories and imputed property income, the current general rate is 19% for residents in the EU, Iceland, Norway and Liechtenstein, and 24% for other taxpayers. Capital gains on transfers of assets are generally taxed at 19%. The correct rate should be checked by income type and country of residence.
Is the Form 210 deadline always 31 December?
No. The 31 December reference is mainly associated with imputed income from urban property not rented during the year. Rental income, annual grouped rental income, property sales, zero-fee returns and refund requests have different deadlines. A page or advisor that gives only one deadline may be oversimplifying the obligation.
What happens if I miss the 210 Form deadline?
Late filing can lead to surcharges, interest and penalties depending on the delay and whether the Tax Agency has issued a notice. If you missed a deadline, it is usually better to regularise the situation proactively and calculate the amount correctly rather than waiting until a property sale or tax review exposes the issue.
Can I correct a previous 210 Form?
In many cases, previous filings can be reviewed and corrected through the appropriate procedure, especially if there was an error in ownership percentage, income period, rate, taxable base or refund claim. The correct approach depends on whether the previous return resulted in payment, refund or zero fee.
Do US owners pay 19% or 24% on 210 Form?
US tax residents are generally outside the EU/EEA treatment, so imputed property income and rental income often fall under the 24% general rate for other taxpayers. Capital gains on property sales are generally taxed at 19%. US owners should coordinate Spanish Form 210 with US tax reporting and foreign tax credit analysis.
Do Canadian owners need to file 210 Form?
Yes, Canadian tax residents who own, rent or sell Spanish property may need to file 210 Form just like other non-resident owners. The Spanish obligation is based on Spanish-source income or Spanish property ownership. Canadian reporting, foreign tax credits and currency conversion records should be coordinated separately with a Canadian tax adviser.
Do Dutch and German owners have different treatment?
Dutch and German tax residents normally fall within EU treatment while they remain tax resident in those countries, which can be relevant for the 19% rate and rental expense deductions. They should keep proof of tax residence and properly documented expenses connected to Spanish rental income.
How did Brexit affect UK owners and Form 210?
UK owners should no longer assume the same treatment as EU residents for all Spanish non-resident tax purposes. This can affect rates and rental expense deductions under the general rules. UK owners with Spanish rentals or historic filings should review their position to avoid underpayment or incorrect deductions.
Can a double tax treaty eliminate Form 210?
A double tax treaty can affect how income is taxed and how double taxation is relieved, but it does not automatically remove the Spanish filing obligation. Spanish property income and gains are often taxable in Spain under treaty principles. The treaty position should be reviewed together with domestic Form 210 rules.
Do I need a fiscal representative in Spain?
Not every non-resident owner needs the same level of representation, but having a Spanish tax adviser can prevent errors in deadlines, ownership percentages, residence certificates, expense deductions and refund claims. Representation is especially useful for owners abroad, jointly owned properties, rentals and property sales.
Keep your Spanish Non-Resident Taxes under control
Don’t let Spanish bureaucracy or strict tax deadlines stress you out. The international tax team at Pellicer & Heredia ensures your Modelo 210 is calculated accurately and filed on time. From rental income to property sales, we guide you smoothly through every step of the payment or refund process.