The modelo 210, explained from start to finish

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: the return stops being quarterly and becomes annual. The window is 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

The questions this guide answers

Services

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 Land Registry (Catastro) electronic office