Modelo 210 - tax on a property in Spain for non-residents
Model 210: what is it?
Modelo 210 is a tax on a property owned by people who are not permanent residents of Spain and who do not rent out with a rental licence. For example, have you realised your Spanish dream with a cosy flat in Calpe where you go to winter every year for a few months? Then you need to take into account modelo 210.
In Spanish, this tax is also called 'Impuesto sobre la renta de no residentes'. It is a tax collected by the Spanish state on taxable income such as a second home that people rent out for extra income.
Model 210: Who is it for?
If you own property in Spain and spend less than 183 days there annually, you are not a tax resident. That means you will have to fill in modelo 210. But there are also other situations where you have to take this tax into account.
Don't live in Spain yourself but earn income there and don't pay income tax? Even then you are obliged to file modelo 210.
In other instances such as working in Spain, the modelo 210 must be filled in if you do not hold Spanish nationality. This is the case of diplomats or officials of another country, for example.
Also important to know is that if you own the same property together with your partner you both have to declare 50%.
Modelo 210: Completing and filing your tax return
Of course, you also want to know how to fill in form 210 from the Spanish tax authorities then. The most important thing to know is that you have to declare and pay modelo 210 yourself every year. You will not receive an invitation, a reminder or even an assessment notice.
The Spanish tax authorities do not contact you in any way to declare. The reason for this is that it is a carrying debt, not a collection debt. So Modelo 210 you have to declare every year on your own initiative, before 31 December of that year. Very specifically now in 2023 for the period you owned Spanish property in 2022.
You can file Form 210 on paper or online. If you prefer not to do this yourself, you can also have it done by a gestor or administration office. You can find modelo 210 on the Spanish tax authorities' website.
https://sede.agenciatributaria...
Not sure what data to fill in? Then take a look at the cadastral certificate. You can request this from the catastro department of the municipality where your property is registered. On that certificate you will also find the year of cadastral revision and the cadastral value of both the land and the buildings that you need to use to complete your declaration.
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