Ask ten foreign owners in Spain about Modelo 210 and half will look at you blankly. Yet every non-resident who owns Spanish property must file this tax return every year, even if the property is never rented out and generates no income at all. It is the most commonly missed obligation among international owners, and the arrears tend to surface at the worst possible moment: when you sell.
This guide explains who must file, how the tax is calculated (with a worked example), the deadlines, and what changed in 2026.
What is Modelo 210?
Modelo 210 is the tax return for Spain's non-resident income tax (IRNR). For property owners it covers two situations: 'imputed income', a notional income the tax office assigns to you for having a home available for personal use, and actual rental income when you let the property. If you live outside Spain and own a Spanish home, at least one of the two applies to you every single year.
Who must file?
Every non-resident owner files individually. If you bought the property as a couple, each partner submits their own Modelo 210 for their share of the property. Ownership counts pro rata through the year: buy in July and you declare roughly half a year. There is no minimum threshold and no exemption for properties that stand empty; an empty home is precisely what the imputed income rules are for.
Imputed income: the tax on an empty home
The taxable base is a percentage of your property's cadastral value (valor catastral, shown on your IBI receipt): 1.1% if the municipality's cadastral values have been revised in the last ten years, otherwise 2%. EU and EEA residents pay 19% tax over that base; everyone else, including UK residents since Brexit, pays 24%.
A worked example: an apartment in Torrevieja with a cadastral value of 80,000 euros in a recently revised municipality gives a base of 880 euros (1.1%). An owner living in the Netherlands pays 19%, so about 167 euros per year. A UK owner pays 24%: about 211 euros. Not dramatic, but mandatory.
Rental income
If you rent out the property, actual rental income replaces imputed income for the days it was let. Since 2024, rental income is declared once a year instead of quarterly. EU/EEA residents pay 19% over the net result and may deduct costs pro rata for the rented days: IBI, community fees, insurance, utilities, repairs and mortgage interest. Non-EU residents pay 24% over gross income without any deductions, which makes a substantial difference to the real yield.
In a mixed year you declare both: rental income for the let days and imputed income for the remainder.
Deadlines and penalties
Imputed income over a calendar year can be filed during the whole of the following year, with direct debit available until shortly before Christmas. Annual rental income is declared between 1 and 20 January of the following year. File late of your own accord and surcharges start at 1% plus 1% per full month; after twelve months it is 15% plus interest. If the tax office finds you first, penalties are considerably higher, and it can go back four years.
What changed in 2026?
Royal Decree-Law 2/2026 (published in the state gazette on 4 February 2026) tightened reporting obligations for non-residents, including around Modelo 210 in the notarial settlement of a sale. The rates and the calculation method did not change. The practical effect: arrears surface faster, so being up to date matters more than ever. Have your gestor confirm the current filing details for your situation.
How to file
You can file online via the Agencia Tributaria with a digital certificate or Cl@ve, but most international owners use a gestor or fiscal representative, typically for 30 to 100 euros per owner per year. You need your NIE, the cadastral value from the IBI receipt, and for rentals an overview of income and costs. Keep the filed forms: buyers' lawyers and notaries increasingly ask for proof at resale.
Budget it like IBI
Modelo 210 belongs in the same annual budget line as IBI, community fees and insurance: predictable, modest, and non-negotiable. Our IBI guide covers the other recurring costs of owning a Spanish home. Buying with Spainora? We look up the cadastral value of any property on your shortlist, so you know this cost before you sign.
