Spanish non-resident tax return (Modelo 210)
Own a property in Spain but live abroad? We file your Modelo 210 for you: imputed income, rental income or sale. Fast, accurate and handled by an advisor who specialises in non-residents.
What our clients say
Peace of mind, even if you don’t live in Spain
If you own a property in Spain, the Spanish Tax Agency expects a Modelo 210 from you, even if you don’t rent it out. We take care of everything, from the calculation to the filing.
- Personal, friendly service.
- No worries and no mistakes.
- Modelo 210 filing from €60, VAT included.
- A personal advisor who specialises in non-residents.
- Clear answers, without jargon.
- Fast replies by email or WhatsApp, in English.
How we help you
210 Imputed income
Full review of your case
Answers to basic questions
Calculation of your imputed income
Online filing with the Tax Agency
Official filing receipt
210 Rental income
Full review of your case
Answers to basic questions
Calculation of your rental income
Online filing with the Tax Agency
Official filing receipt
210 Property sale
Full review of your case
Answers to basic questions
Calculation of your capital gain or loss
Refund claim if applicable
Online filing with the Tax Agency
Official filing receipt
Each additional owner: €75
Everything included
We handle your Modelo 210 from start to finish. Our tax advisors deal with every case and always look for the best solution, so you pay what you owe and not a euro more.
We apply every deduction available
No tricks. Just experienced professionals who avoid mistakes and complications.
We file your return for you
Your tax advisor files your Modelo 210 with the Spanish Tax Agency once everything has been checked.
Your advisor answers all your tax questions
You can contact your advisor whenever you have a question about your return.
Our Modelo 210 service is for you if…
- You have no time (or wish) to learn Spanish tax rules and deal with the Tax Agency.
- You simply can’t be bothered.
- You don’t want to make a costly mistake.
- You want a real expert who gets involved in your case.
Everything you need to know about Modelo 210
If you don’t live in Spain but own a property here, this is for you. Explained without jargon.
Who has to file it?
Anyone who is not tax resident in Spain and owns a property in Spain.
It doesn’t matter whether you rent it out, use it for holidays or leave it empty. If you own it, you have to declare it. And if you sell it, too.
The three most common cases
Imputed income. If the property is not rented out, Spain taxes a notional income simply for having it available. It is calculated on the cadastral value: 1.1% if it has been revised in the last ten years and 2% if not.
Rental income. You declare what you receive in rent. If you live in the European Union or the European Economic Area, you can deduct expenses such as community fees, IBI, insurance, repairs or depreciation. If you live elsewhere, tax is paid on the gross income.
Sale. You declare the gain: the difference between the sale price and what the property cost you, including expenses and taxes. The buyer withholds 3% of the price and pays it to the Tax Agency with Modelo 211. That 3% is credited in your Modelo 210 and, if it is more than the tax due, we claim the refund.
How much tax do you pay?
19% if you live in the European Union or the European Economic Area. 24% if you live anywhere else.
On the sale of a property, the gain is always taxed at 19%, wherever you live.
If your country has a tax treaty with Spain, the result may change. We check it for every case.
Deadlines: new dates from 2026 income
Order HAC/623/2026 has moved the deadlines for imputed and rental income:
| Type of income | 2025 income | 2026 income |
|---|---|---|
| Imputed income (property not rented out) | By 31 December 2026 (23 December for direct debit) | From 1 April to 31 December 2027 (23 December for direct debit) |
| Rental income | 1 to 20 January 2026, if filed as an annual return | 1 to 20 April 2027 (15 April for direct debit), whether filed annually or separately |
| Sale | Within three months after the end of the buyer’s deadline to file Modelo 211. In practice, about four months after the sale. | |
One exception: if you file rental income separately, April to September 2026 keep the old deadlines, the first 20 days of July and October 2026. From October 2026 onwards, everything moves to April 2027.
If the property has several owners
Each owner files their own Modelo 210, for their share.
A couple who own a home 50/50 file two returns, one each.
Documents we need
- NIE or NIF of each owner.
- Title deed, to check each owner’s share.
- Latest IBI (property tax) receipt, with the cadastral value and reference.
- Tax residence certificate, when you need to prove where you live.
- If rented out: rent received and expense invoices.
- If sold: purchase and sale deeds, invoices for expenses and improvements, and the buyer’s Modelo 211.
Missing something? No problem. We’ll tell you how to get it.
❓Frequently asked questions
Any other question about our services? Email us or send us a WhatsApp and an advisor from La Nube Fiscal will get back to you.
How does it work?
Very easy.
We assign you an expert tax advisor who reviews your case, prepares your return and shows it to you before filing.
Once you confirm everything is correct, we file it online for you.
No paperwork, no mistakes, no stress.
How do I talk to my advisor?
Your advisor is available by email or WhatsApp, in English.
They will answer any question throughout the process.
What if the Tax Agency sends me a letter?
Don’t worry.
If the letter relates to a return filed by La Nube Fiscal, we reply to it and sort it out.
Your peace of mind is guaranteed.
What if another adviser or I filed it until now?
We work with whatever documents you have. We can rebuild the information needed to file correctly.
How long does it take?
Usually between 24 and 72 hours.
Do I have to file Modelo 210 if the property is empty?
Yes. Even if you don’t rent it out or use it, you have to file the imputed income return every year.
It is the most common case, and also the one most often forgotten.
Do I need a Spanish digital certificate?
No. We file it for you, online.
We only need your documents and your confirmation before filing.
What if I haven't filed it in previous years?
You can put it right.
If you file late before the Tax Agency contacts you, a surcharge applies, which is much lower than a penalty.
We review the missing years and tell you how much it would cost before we start.
Contact us
Tell us about your case at info@lanubefiscal.es. We will reply by email, in English, with no obligation.