Modelo 210: the return every non-resident owner files
Modelo 210 is the Spanish non-resident income tax return, used for imputed income on a property kept for personal use, for rental income, and for the capital gain on a sale, with each owner filing separately for their own share.
gelisted editorial team · Updated 15 August 2026
The short version
- The imputed income return for a year is filed during the following calendar year.
- Each co-owner files a separate return for their own share.
- EU and EEA residents are taxed at 19 %, other non-residents at 24 %.
- Professional filing typically costs 60 € to 150 € per owner per year.
One form, 3 very different situations. Knowing which box applies to you is most of the work, and it takes about 5 minutes to establish.
The three uses
Imputed income, where the property is available for the owner's own use and not let, filed once for the calendar year during the following year. Rental income, where the property is let, filed on the periodic cycle that applies to that income. And capital gains, filed within a set period after a sale, which is also the return through which a non-resident seller reclaims any excess from the 3 % retention.
| Situation | What is declared | Rate |
|---|---|---|
| Property kept for own use | imputed income | 19 % or 24 % |
| Property let out | rental income | 19 % or 24 % |
| Part let, part own use | both, apportioned by days | 19 % or 24 % |
| Sale of the property | capital gain | 19 % |
| EU and EEA residents | expenses deductible on rentals | 19 % |
| Other non-residents | gross income, no deductions | 24 % |
| Co-owners | one return each | |
| Professional fee | 60 to 150 € per owner | per year |
A worked example
A couple resident in the EU own an apartment 50 % each with a cadastral value of 200,000 €. Applying an imputed rate of 1,1 % gives 2,200 € of imputed income, so 1,100 € each. Taxed at 19 %, each owner owes 209 € for the year, and each files their own return. Total tax for the household is 418 €, plus the filing fee if a professional handles it.
If you have never filed
The practical answer is to regularise voluntarily rather than wait. Filing late but before any notice from the tax office triggers surcharges that rise with the delay but stay well below the penalties applied once an assessment is issued. The limitation period runs for 4 years, so a regularisation typically covers the last 4 unfiled years rather than the whole ownership period.
The point at which unfiled years surface is almost always the sale, because the tax position has to be clear before the retention is refunded.
Practical points
You need the cadastral reference, taken from the IBI receipt, and a Spanish bank account or a payment arrangement. Direct debit is only available within part of the filing window, so leaving it to the final week removes that option. And keep a copy of each filed return with its receipt: on a sale in 10 years' time, that folder is what makes the process straightforward.
Frequently asked
+What is Modelo 210 for?
It is the non-resident income tax return, covering imputed income, rental income and capital gains.
+Do co-owners file together?
No. Each owner files a separate return for their own share of the property.
+What rate applies?
19 % for residents of the EU and EEA and 24 % for other non-residents.
+What if I have never filed?
Regularise voluntarily. Surcharges apply but stay below the penalties charged once the tax office issues an assessment.
+How far back does it go?
The limitation period is 4 years, so a regularisation normally covers the last 4 unfiled years.
Sources
- 1Boletín Oficial del Estado, BOE (August 2026)
- 2Govern de les Illes Balears, Govern de les Illes Balears (August 2026)