What Is Form 210?
Non-residents pay IRNR rather than IRPF (the standard Spanish income tax paid by residents). The key differences:
- IRNR is a flat rate (not progressive).
- Only Spanish-source income is taxed.
- Non-EU residents cannot deduct expenses against rental income.
- It is filed per transaction or per period (not as a single annual return).
Spain’s AEAT has increasingly tightened enforcement — they cross-reference property ownership records (catastro) with IRNR filings. Non-resident owners who have not been filing are regularly identified and will receive a notification (requerimiento) plus surcharges and penalties. Do not wait to regularise.
Who Must File Form 210?
| Situation | Form 210 Required? | Scenario |
|---|---|---|
| Own a property in Spain that is NOT rented | YES — Imputed Income | Even if the property sits empty all year |
| Rent out your Spanish property | YES — Rental Income | For each quarter or annually (since 2024) |
| Sell your Spanish property | YES — Capital Gains | Within ~4 months of deed date |
| Receive Spanish dividends, interest, or royalties | YES — Passive Income | Per payment or quarterly |
| Own rural/agricultural land only | No imputed income | Imputed income applies to urban properties only |
| Own property jointly (e.g. couple) | YES — each owner files separately | Each owner declares their % share |
The Three Scenarios: Rates, Rules & Deadlines
Scenario 1: Imputed Income (Renta Imputada) — Empty/Unused Properties
If you own an urban property in Spain that you do NOT rent out (it is empty, used as a holiday home, or lent to family without payment), Spain legally assumes it generates a fictitious income called «renta imputada» (imputed income). You must declare and pay tax on this notional income every year.
How It’s Calculated
- Find your property’s cadastral value (valor catastral) on your IBI bill.
- Apply 1.1% if the cadastral value was revised in the last 10 years, OR 2% if it has not been revised.
- Apply the tax rate to this amount.
Example: Property with cadastral value of €120,000, revised in the last 10 years, UK owner: Imputed income: €120,000 × 1.1% = €1,320. Tax at 24%: €1,320 × 24% = €316.80 per year.
IMPORTANT: If you sell the property during the year, you must declare imputed income for the fraction of the year you owned it (pro-rata based on days of ownership).
Deadline: 31 December of the year following the tax year. Example: Imputed income for 2025 → must be filed by 31 December 2026.
Scenario 2: Rental Income — Properties You Rent Out
NEW RULE FROM 2024: From 1 January 2024, non-residents can file their rental income ANNUALLY instead of quarterly. The annual filing deadline is 20 January of the following year. For direct debit payment: 15 January of the following year. Income earned BEFORE 2024: still subject to quarterly filing rules.
Tax Rates and Deductions
| Tax Base | EU/EEA Residents | Non-EU Residents (UK, US, etc.) |
|---|---|---|
| Tax rate | 19% on NET income | 24% on GROSS income |
| Expense deductions allowed? | YES — see list below | NO — full gross income taxed |
| Filing frequency (2024+) | Annual by 20 January | Annual by 20 January |
| Filing frequency (pre-2024 income) | Quarterly (Q1–Q4) | Quarterly (Q1–Q4) |
Deductible Expenses for EU/EEA Resident Landlords
- Mortgage interest
- IBI (local property tax)
- Community fees (cuota de la comunidad)
- Insurance premiums
- Maintenance and repair costs (not capital improvements)
- Property management fees
- Depreciation: building at 3% of construction value; furniture at 10% per year
- Utility bills (if paid by landlord)
- Estate agent/letting agent fees
Non-EU residents (UK, US, Canada, Australia): NONE of the above are deductible. The full gross rental income is the tax base. Tax = gross rent × 24%.
Practical Comparison: EU vs Non-EU Landlord
| EU Resident (Germany) | Non-EU Resident (UK) | |
|---|---|---|
| Annual gross rental income | €12,000 | €12,000 |
| Deductible expenses | −€3,000 | €0 (not deductible) |
| Taxable base | €9,000 | €12,000 |
| Tax rate | 19% | 24% |
| Tax due | €1,710 | €2,880 |
| Annual difference | €1,170 MORE than EU resident |
Scenario 3: Capital Gains — Selling Your Spanish Property
When you sell a property in Spain as a non-resident:
- The buyer withholds 3% of the gross sale price and pays it to the AEAT via Form 211 within 30 days.
- YOU must file Form 210 (capital gains variant) within approximately 4 months of the deed date.
- The real tax is compared to the 3% paid — you either receive a refund or pay the balance.
Capital gains tax rates (2026): EU/EEA residents: 19%. Non-EU residents (UK, US, etc.): 24%.
For the complete calculation methodology and worked example, see: Selling Property in Spain as a Non-Resident: Complete Tax Guide 2026.
Master Deadline Table: Form 210 All Scenarios 2026
| Scenario | Filing Frequency | Key Deadlines | Payment Method |
|---|---|---|---|
| Imputed income (empty/unused property) | Annual | 31 December of following year (e.g., 2025 income → 31 Dec 2026) | Bank transfer / direct debit at AEAT |
| Rental income (2024 income onwards) | Annual | 20 January of following year (Direct debit: 15 January) | Bank transfer / direct debit at AEAT |
| Rental income (pre-2024 income) | Quarterly | Q1: 1–20 April / Q2: 1–20 July / Q3: 1–20 October / Q4: 1–20 January | Bank transfer / direct debit |
| Capital gains (property sale) | Per transaction | ~4 months from deed date (3 months after buyer’s 30-day Form 211 deadline) | Bank transfer to AEAT |
How to File Form 210
1. Obtain a Spanish NIE
A NIE (Número de Identificación de Extranjero) is mandatory for all Spanish tax filings. You cannot file without one. If you do not yet have a NIE, Lextax can manage the application process.
2. Gather Your Documents
For imputed income: IBI bill (for cadastral value). For rental income: rental contracts, bank statements showing rental payments, receipts for deductible expenses (EU/EEA only). For capital gains: purchase deed (escritura), sale deed, all purchase and sale costs documentation.
3. Calculate the Tax
Apply the correct % to the cadastral value (imputed), or calculate net/gross rental income (rental), or compute the capital gain (sale). Get this right — errors trigger AEAT inspection.
4. File via AEAT Sede Electrónica
File at www.agenciatributaria.gob.es using the Modelo 210 predeclaración tool. Submitting without a Spanish digital certificate is possible via a representative (asesor fiscal/gestoría). Lextax files on your behalf with full power of attorney.
5. Pay the Tax
Payment is made via bank transfer, direct debit, or in person at a collaborating bank. For refunds (e.g., capital gains where 3% > real tax), provide an IBAN on the form for direct return to your bank account.
Penalties for Late or Non-Filing
| Delay Period | Penalty / Surcharge |
|---|---|
| Up to 3 months late (voluntary) | +5% surcharge on tax due |
| 3–6 months late (voluntary) | +10% surcharge |
| 6–12 months late (voluntary) | +15% surcharge |
| Over 12 months late (voluntary) | +20% surcharge + late interest (~4% per year) |
| After AEAT notification (requerimiento) | +25% penalty minimum + late interest + possible criminal proceedings above €120,000 |
| Failure to file (discovered by AEAT) | Penalty: 50%–150% of tax due depending on intent |
KEY ADVICE: Voluntary regularisation (filing late before AEAT contacts you) dramatically reduces penalties. If you have years of unfiled Form 210, the best action is to regularise proactively with professional help — not to wait for the AEAT to find you.
Frequently Asked Questions
Do I have to pay tax in Spain if my property is empty and I never rent it out?
Yes. Spain imposes «imputed income» tax (renta imputada) on non-resident owners of urban properties that are not rented. The tax is based on 1.1% or 2% of the cadastral value (from your IBI bill), taxed at 19% (EU) or 24% (non-EU). The deadline is 31 December of the following year.
Has the Form 210 rental income deadline changed in 2026?
Yes — as of income earned from 1 January 2024, non-residents can file rental income annually (deadline: 20 January) instead of quarterly. This applies from 2024 income onwards; pre-2024 income still requires quarterly filing.
Can I deduct my mortgage from my Spanish rental income as a UK owner?
No. Non-EU residents (including UK post-Brexit) cannot deduct any expenses — including mortgage interest — from Spanish rental income. The full gross rent is taxed at 24%. Only EU/EEA residents can deduct expenses.
What is the cadastral value and where do I find it?
The cadastral value (valor catastral) is the administrative value assigned to your property by the Spanish land registry (catastro). You find it on your annual IBI bill from your local town hall. It is NOT the same as the market value — it is typically lower.
What happens if I miss the Form 210 deadline?
Penalties range from +5% (voluntary regularisation within 3 months) to +150% (AEAT-initiated investigation). For capital gains Form 210, missing the deadline means losing the 3% retention permanently.
Do both owners need to file Form 210 if a property is jointly owned?
Yes — each co-owner must file their own Form 210 for their proportional share (e.g., 50% each for a couple). One combined filing is not acceptable.
Can Lextax file Form 210 on my behalf without me being in Spain?
Yes — Lextax files Form 210 for non-resident clients remotely. You provide the documentation by email; Lextax files via AEAT’s electronic platform with power of attorney. You never need to attend in person.
Let Lextax Handle Your Form 210
- Annual Form 210 preparation and AEAT e-filing (imputed income, rental, capital gains)
- EU/EEA expense deductions optimised to minimise your rental tax
- Capital gains calculation — all deductible costs identified
- 3% retention recovery (Form 210 capital gains) management
- Prior years regularisation — voluntary compliance before AEAT finds you
- Double taxation treaty analysis for your home country
- NIE application management (prerequisite for Form 210)
- Annual renewal service — we track your deadlines so you don’t have to
