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The modelo 210, explained from start to finish
Even if you never let it, your house files a return.
The modelo 210 is the return for non-resident income tax. It is the obligation most foreign owners discover late, and the one that punishes silence worst: nobody claims it until it is claimed with a surcharge.
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What it is, in one sentence
It is the form on which a person who is not tax resident in Spain declares the income they obtain here. For an owner that income can be of two kinds: what they actually receive if they let the property, and what the law imputes to them even if they receive nothing, simply because a dwelling is at their disposal.
If you have been searching for form 210, model 210 or the Spanish non-resident tax form, you are on the right page: modelo 210 is its official Spanish name and there is only one document behind all of those spellings.
Who it falls on
Anyone who meets two conditions at once: tax resident outside Spain, and owner or part-owner of a property here. Nationality plays no part: a Spaniard living in London is in the same position as a Briton living in Manchester.
Where a property has several owners, each declares their own share separately. A couple owning fifty-fifty file two returns, not one.
What the amount depends on, and why you will not see it here
On the property's cadastral value; on whether that value has been revised and in which year; on each owner's share; on the days the property was at your disposal or let; and on whether there is rental income and which expenses are deductible.
A simulator ignoring any one of those returns a number that is credible and wrong. We would rather you came to us knowing what you are missing than carrying a figure we would have to contradict.
The data you need before you can start
Two of them, and both are on papers you already hold. The cadastral value is on the IBI bill issued by your town hall. The share of ownership is on the purchase deed.
Everything else (cadastral reference, dates, personal details, bank account) is gathered afterwards and blocks nothing.
The calendar, and what changed in 2026
There are two calendars, one for each kind of income, and both moved with Orden HAC/623/2026 of 12 June, published in the Spanish official gazette on 23 June 2026.
Imputed income, the return on the house you do not let: nothing changes up to and including the 2025 tax year. Income accrued in 2025 is declared between 1 January and 31 December 2026, as it always was. From income accrued in 2026 onwards the window opens three months later: 1 April to 31 December 2027. If you pay by direct debit your own deadline is shorter and ends on 23 December.
Rental income: two changes get mixed up here, and only one of them is from 2026. The first is older: since income accrued in 2024, letting is no longer declared quarter by quarter but grouped once a year, and that was decided by Orden HAC/56/2024 of 25 January. For 2024 and 2025 income, that annual return was filed between 1 and 20 January of the following year.
The second change, the one the 2026 order makes, moves the month: the window becomes the first twenty calendar days of April of the year following the accrual (1 to 20 April), and 15 April if you pay by direct debit. For the grouped return this already applies to income accrued in 2026; for anyone filing separately, only from income accrued in the last quarter of 2026 onwards.
These are the windows the tax agency publishes today, and it can move them again. The official links are at the foot of this guide, and warning you before the deadline is still half of what we do.
The five mistakes that repeat most
Believing there is nothing to declare because the house is empty. Filing one return when there are two owners. Using an old cadastral value without checking for a revision. Forgetting that letting for a few days a year is still letting. And discovering all of the above through a letter that had been sitting for months in a closed letterbox.
Frequently asked questions
What if I have not filed for years?
It can be regularised, and the sooner the cheaper. The first thing anyone helping you will need is exactly the same: the IBI bill and the deed.
Can anyone file it for me?
The calculation and the filing are normally done by a registered gestoría or a tax adviser. HolaOwners does not file it: we are not a gestoría and not a tax adviser, and this tax is not one of our services. This guide and the checklist are free, and with them in front of you whoever files will take far less time. You pick that gestoría yourself, directly.
I sold the house last year. Do I still have to file?
The days you owned it during that year count, and the sale itself has its own treatment. That is a case to look at with the papers in front of you, not over the phone.
The questions this guide answers
Services
The other guides
Official sources
- Spanish Tax Agency · Non-residents
- Spanish Tax Agency · Non-resident income tax, no permanent establishment
- Spanish Tax Agency · note on the new modelo 210 filing windows
- Spanish Official Gazette · Order HAC/623/2026 of 12 June
- Spanish Official Gazette · Order HAC/56/2024 of 25 January
- Spanish Land Registry (Catastro) electronic office
- Dutch Tax Administration · a second home in box 3
- Netherlands-Spain double taxation treaty of 16 June 1971
- Spanish Official Gazette · Spain-Germany double taxation treaty
This page was last checked on 4 September 2026
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