Modelo 210 for non-resident property owners in Spain: what to file in 2026 and 2027

If you own a home in Spain but are not tax resident here, you may owe Modelo 210 even when the property earns nothing. What you file, and when, depends on how the property was used during the year. This guide was rewritten in October 2026 to reflect Order HAC/623/2026, which changed the deadlines and the form.

The short answer

• Empty or kept for your own use: Spain treats the property as producing a notional income (“imputed income”). You declare it on Modelo 210 once a year, even if you received no money.
• Deadline for the 2025 own-use return: 1 January to 31 December 2026.
• Deadline for the 2026 own-use return: 1 April to 31 December 2027. This start date is new.
• Rented: rent is declared as a separate type of income, with its own deadlines. From the last quarter of 2026, returns with tax to pay on rent are filed from 1 to 20 April of the following year.
• Sold: a sale has its own Modelo 210 return and its own time limit. The buyer also withholds 3% of the price.
• Rate on imputed and rental income: 19% for residents of the EU, Iceland, Norway and Liechtenstein, and 24% for everyone else.
• Rate on a gain from a sale: 19%, whatever country you live in.

Why the answer depends on how the property was used

Modelo 210 is the return that non-residents without a permanent establishment in Spain use to declare Spanish income. The Spanish Tax Agency’s instructions (the Agencia Tributaria, or AEAT) give each kind of income its own code. For a home, the codes that matter most are 02 for imputed income, 01 (or 35 when grouping rent from several payers) for rent, and 28, 33 or 34 for a gain on a sale.

Start by writing down what happened to the property in each part of the year. That calendar decides which return, or which combination of returns, you need.

This table is a starting point, not a filing decision. Joint ownership, a usufruct, a change of residence during the year or business use can change the answer.

Empty or used by you: imputed income

Spanish non-resident income tax attributes a notional income to an urban property that an individual keeps for their own use or leaves empty. You declare it with code 02, even though no money came in.

How the figure is worked out

The starting point is the property’s cadastral value, which appears on the IBI (local property tax) receipt. It is not the market rent or the market value.

• 1.1% of the cadastral value applies when the town’s cadastral values were revised in a general revaluation that came into force in the tax year or in the ten previous years. The instructions add that for 2023, 2024 and 2025 the 1.1% rate applies where the revaluation came into force from 1 January 2012 onwards.
• 2% of the cadastral value applies to other properties.
• If the property had no cadastral value on 31 December, or the value had not been notified to the owner, the base is 50% of the higher of the purchase price or the value checked by the tax authority, and the 1.1% rate applies.
• The result is reduced in proportion to the days you did not own the property, or the days it was rented.
• Each co-owner declares their own share.
• No expenses can be deducted from imputed income.

The AEAT includes a worked example in its instructions: a property with a cadastral value of €60,100 and a 1.1% rate gives a taxable base of €661.10, and tax at 19% of €125.60. Your own figures depend on your cadastral value, your share and your days of ownership.

Which percentage applies for 2026 is worth confirming with your adviser, because the special wording for 2023 to 2025 does not mention 2026.

Which deadline applies

The filing window for imputed income has moved.

The change comes from Order HAC/623/2026 of 12 June, published in the Boletín Oficial del Estado on 23 June 2026, and is explained in the AEAT notice on the new Modelo 210 deadlines.

The AEAT gives its own example. A resident of Germany buys a home in Málaga on 1 April 2026 and keeps it for personal use. They declare nine months of imputed income for 2026, using the revised form, between 1 April and 31 December 2027.

When do the new rules start: 2026 or 2027?

You will see both years quoted, and both are partly right. The Order was published in the BOE on 23 June 2026 and entered into force the next day. Its final provision then sets when each change applies for the first time:

• the new deadlines apply to 2026 income: imputed income for 2026 and rent declared in one annual return for 2026 are filed in 2027, and rent declared separately follows the new deadline from the October to December 2026 quarter;
• the new form content (days, ownership share and the expenses annex) applies to returns filed from 1 January 2027, whatever year the income belongs to;
• 2025 imputed income keeps its old window, 1 January to 31 December 2026, and separate rental returns for April to September 2026 keep their July and October 2026 deadlines.

So the rules are in force in 2026, but the first returns filed under them are filed in 2027. Some guides written before the Order still describe a single 31 December deadline or quarterly rental returns for every case; they are out of date for 2026 income.

Rented: rental income

Rent is a different type of income from imputed income. The amount you declare, the expenses you may deduct, the tax rate and the deadline all follow their own rules.

Rate and expenses

The general rates in the Modelo 210 instructions are 19% for residents of another EU member state, Iceland, Norway and, for income from 11 July 2021, Liechtenstein, and 24% for everyone else.

Residents of those EU and EEA states can deduct expenses allowed by Spanish personal income tax law, provided they can show that the expenses relate directly to the Spanish rental income. The general regime in the instructions allows no deduction of expenses. A resident of the United Kingdom, for example, is not in the list of states entitled to the 19% rate and the deduction.

Keep invoices and proof of payment for every expense. Have eligibility checked before you treat an amount as deductible.

One return per rental, or one per year

Since rent earned from 1 January 2024, owners can choose to group all the rent for a calendar year in one return instead of filing separately. The 2026 change moves the deadline, not the option.

Deadlines for rental returns with tax to pay

Direct debit payment is available from 1 to 15 April under the new timetable. Returns showing no tax to pay are filed from 1 to 20 January of the following year. Returns claiming a refund can be filed from 1 February of the following year, within the four-year limit set out in the Order.

Returns filed from 1 January 2027 use a revised form, whatever year the income belongs to. It asks for the number of days, your ownership share and, when you deduct expenses, a new breakdown of those expenses.

Sold: a separate return

A sale is not part of the annual own-use or rental returns. Three points apply:

1. The buyer withholds 3% of the agreed price and pays it to the tax authority with Modelo 211, as a payment on account of the seller’s tax. See the AEAT page on the buyer’s withholding.
2. The seller files Modelo 210 for the gain or loss. The filing window opens one month after the date of the sale and lasts three months. The return is due whatever the result, including when the 3% withheld is more than the tax and a refund is due.
3. A gain is taxed at 19% for every non-resident, whether they live in the EU or elsewhere, under Article 25.1.f of the Non-Resident Income Tax Law. The 24% rate that applies to imputed and rental income for residents outside the EU and EEA does not apply to gains on a sale.

Gather the purchase deed, the sale deed, receipts for purchase and sale costs, invoices for improvements, tax receipts and the withholding certificate. These documents affect the calculation and any refund.

Part rented, part empty, and shared ownership

A common case is a holiday home rented in summer and empty for the rest of the year. Split the year: rent for the rented days goes in the rental return, and the imputed income is reduced in proportion to the days the property was rented.

Co-owners declare their own share rather than one figure for the household. A change of ownership during the year, a usufruct or bare ownership needs its own review. Because the revised form asks for days and ownership share, those figures must agree with your deeds, contracts and earlier returns.

Documents to gather before you file

For each owner and each property:

1. NIE or other Spanish tax identification.
2. Your address and proof of tax residence for the year.
3. Purchase deed and your ownership percentage.
4. IBI receipt showing the cadastral reference and value.
5. Information on when the town’s cadastral values were last revised.
6. A calendar showing own use, empty periods, rental periods and any sale date.
7. Rental contracts, statements and platform reports.
8. Invoices and proof of payment for any expenses you want reviewed.
9. Copies and payment references of Modelo 210 returns already filed.
10. Sale documents and the buyer’s withholding evidence, if you sold.

When a return relies on a tax residence certificate from your country, for example to deduct expenses as an EU or EEA resident or to apply a tax treaty, the Modelo 210 instructions say the certificate is valid for one year from the date it is issued. Keep it with the return that relies on it.

Five common mistakes

Treating “no rent” as “nothing to file.” Imputed income applies even when the property earned nothing.

Using one deadline for every Modelo 210. Own use, rent and sale have different time limits, and 2026 is a transition year.

Deducting expenses from imputed income. No expenses are deductible there. Rental expenses need their own eligibility check.

Forgetting days and shares. Buying or selling during the year, renting for part of it and joint ownership all change the figures.

Reusing last year’s return without checking. Returns filed from 1 January 2027 use revised content. Check any saved form or spreadsheet before you reuse it.

What to ask your adviser

• Which types of income apply to each part of the year?
• Which proof of residence supports the rate and any deduction?
• Should the 2026 rent be grouped, and have any separate returns already been filed?
• Which cadastral percentage applies, and what supports it?
• Do the days and ownership shares match the deeds, contracts and earlier returns?
• Are there late, corrected or refund returns to consider?

If you are unsure which situation applies, MMR Consultant’s tax services cover income tax for residents and non-residents and fiscal representation before the Spanish tax authority. You can contact the team to review your case before you choose a return or a deadline.

Frequently asked questions

How do I calculate non-resident tax in Spain?

It depends on the type of income. For a property kept for your own use or left empty, the base is 1.1% or 2% of the cadastral value, reduced for the days you did not own it or rented it out and for your ownership share, and the rate is 19% for residents of the EU, Iceland, Norway and Liechtenstein and 24% for everyone else. For rent, the base is the rent received, minus deductible expenses only if you are an EU or EEA resident entitled to deduct them. The Tax Agency’s own example: a cadastral value of 60,100 euros at 1.1% gives a base of 661.10 euros and tax of 125.60 euros at 19%.

How do I pay my non-resident tax in Spain?

According to the Modelo 210 instructions, a return with tax to pay can be paid through a collaborating bank in Spain, by direct debit within the dates set for each type of income, or, if you pay from abroad, by bank transfer: you complete a pre-declaration on the Tax Agency’s website, which gives you the account and a payment reference valid for thirty days.

Official sources

Checked on 14 October 2026.

• Agencia Tributaria, Modelo 210 instructions, page updated 2 July 2026.
• Agencia Tributaria, notice on the changes to Modelo 210 deadlines introduced by Order HAC/623/2026 (English version), page updated 2 July 2026.
• Boletín Oficial del Estado, Order HAC/623/2026 of 12 June, BOE no. 152 of 23 June 2026: Article 1.Two (new Article 5 of Order EHA/3316/2010) and single final provision (entry into force and first application).
• Boletín Oficial del Estado, Non-Resident Income Tax Law (Royal Legislative Decree 5/2004), consolidated text, Article 25.1.
• Agencia Tributaria, withholding by the buyer of a property owned by a non-resident, page updated 26 September 2024.

Originally published on 16 July 2026; rewritten and checked against the sources above on 14 October 2026. Rules change: check the official pages again before you file. This is general information, not tax advice for your case.