What is model 210?
Model 210 in Spain
Model 210 is a tax form in Spain for non-residents who earn income in the country. This income can come from renting out a property, selling a home, or simply owning real estate.
At SpainTax, we help non-residents navigate their tax obligations, ensuring compliance with Spanish regulations. Unlike Spanish residents, non-residents must declare their income separately using this form. Even if you don’t rent out your property, you still need to file Model 210 to report an imputed income tax, which the Spanish government applies to non-resident property owners.
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Who needs to file model 210?
If you are a non-resident in Spain, you must file Model 210 under the following circumstances:
1. You own a property in Spain
2. You rent out a property and earn rental income
3. You sell a property and make a profit
4. You earn any income in Spain as a non-resident
You own a property in Spain
Many non-residents assume that if they do not rent their property, they do not have to pay taxes. However, in Spain, property ownership itself generates a tax obligation called imputed income tax. The Spanish tax authorities consider that owning a second home, even if it is not rented, provides a financial benefit, so they apply a small tax on its cadastral value.
You rent out a property and earn rental income
If you rent out your property in Spain, you are required to declare your rental income and pay taxes on it quarterly.
For EU/EEA residents: You can deduct eligible expenses such as maintenance, utilities, and management fees before applying the tax rate (19%).
For non-EU residents: You cannot deduct expenses, meaning you pay tax on the total rental income at a 24% rate.
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You sell a property and make a profit
If you sell a property in Spain as a non-resident, you must declare the capital gains tax using Model 210.
The tax is based on the profit from the sale (sale price minus purchase price and deductible expenses).
EU/EEA residents pay 19% on capital gains, while non-EU residents pay 24%.
If you sell at a loss, you may be able to offset it against future gains.
Additionally, 3% of the sale price is automatically withheld by the buyer and sent to the Spanish tax authorities as a prepayment. If the actual tax due is lower than this amount, you can claim a refund through Model 210.
You earn any income in Spain as a non-resident
Besides property-related income, any earnings in Spain as a non-resident must be declared through Model 210. This includes:
Dividends from Spanish companies.
Interest income from Spanish banks or investments.
Pensions from Spanish sources.
Even if you don’t live in Spain, any income you earn in the country creates a tax obligation, and failing to comply can result in fines and interest charges.
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Types of income declared with model 210
There are three main types of income that require this form:
Imputed income (for property owners)
If you own a property in Spain but don’t rent it out, the government assumes you receive a financial benefit from it. This is called imputed income, and you must declare it once a year.
How is it calculated?
The taxable amount is 1.1% or 2% of the property’s cadastral value (depending on when it was last updated).
The tax rate varies by country:
EU/EEA residents: 19%
Non-EU residents: 24%
Rental income (if you rent out your property)
If you rent out your Spanish property, you must declare your rental earnings through Model 210.
EU/EEA residents can deduct expenses (maintenance, mortgage interest, insurance, etc.).
Non-EU residents must pay tax on the full income without deductions.
The tax rate is 19% (EU/EEA residents) or 24% (non-EU residents).
You must file quarterly if you receive rental income.
Capital gains (if you sell a property)
If you sell a property in Spain, any profit you make is subject to capital gains tax, which must be declared using Model 210.
The tax rate for EU/EEA residents is 19%.
For non-EU residents, it’s 24%.
If you make a loss, you may be able to offset it against future gains.
Penalties for not filing model 210
If you fail to submit Model 210 on time, you may face late penalties and interest charges:
Filing within 3 months late: 5% penalty.
3 to 6 months late: 10% penalty.
6 to 12 months late: 15% penalty.
More than 12 months late: 20% penalty plus interest.
If the tax authorities discover the omission themselves, the fines can be even higher.
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Common mistakes to avoid with model 210
Forgetting to file for imputed income – Even if you don’t rent out your property, you still have to file Model 210 annually.
Using the wrong tax rate – EU/EEA and non-EU residents have different rates.
Filing the form late – Missing deadlines leads to unnecessary fines.
Not deducting eligible expenses – If you qualify for deductions, use them to reduce your tax liability
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Model 210 in Spain
Filing Model 210 may seem complicated, but it’s essential for non-residents in Spain. Whether you own property, rent it out, or sell it, understanding your tax obligations will help you avoid unexpected fines.
If you need help with Model 210, consider using a tax consultant to ensure accuracy and compliance. Contact Spain Tax today and you will be ready to file your next Model 210 on time
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