If you’ve already read our article on Non-Resident Income Tax in Spain, this guide is your next essential resource. While the previous article outlines what Form 210 is, here we’ll break down when and how often you need to file, clarifying the crucial difference between quarterly and annual deadlines.
At Lextax, we help non-residents navigate the nuances of Spanish tax law with clarity, precision, and peace of mind.
What Is Form 210?
Form 210 is the Spanish tax form for non-residents earning income from Spanish sources. These include:
- Rental income from property.
- Capital gains from selling Spanish real estate.
- Dividends or interest from Spanish investments.
- Imputed income from vacant second homes (a «fictional» income the tax office assumes you could have earned from your property).
Even if you don’t live in Spain, you have tax obligations if you derive income from its territory.
Annual Filing: What’s the Difference?
Annual Filing
- Required For: Imputed income from second homes or one-off capital gains.
- Deadlines:
- Imputed Income: From January 1st to December 31st of the following
- Property Sales (Capital Gains): Within four months from the date of the sale.
- Details: This schedule is for passive or non-recurring income.
Tax Rates for Non-Residents at a Glance
- General Rate: 19% for EU/EEA residents, 24% for all other non-residents.
- Capital Gains: 19% tax on the profit for all non-residents.
- Important Note on Sales: When a non-resident sells a property, the buyer is legally required to withhold 3% of the total sale price and pay it to the tax authority. Our service helps you manage the final tax calculation to recover this amount if applicable.
Filing Deadlines at a Glance
| Income Type | Filing Frequency | Deadline |
| Imputed income (vacant home) | Annual | 31 December (of the next year) |
| Property sale (capital gain) | One-Time | Within 4 months of the sale |
Common Mistakes (and How We Solve Them)
- Mistake: Filing annually for rental income instead of quarterly.
- Lextax Solution: Our tax service automatically classifies your income to ensure you’re always on the correct filing schedule, avoiding penalties.
- Mistake: Missing the 4-month window after a property sale to file and potentially recover the 3% withholding.
- Lextax Solution: We manage the entire capital gains process to ensure the deadline is met and you recover every euro you are entitled to.
- Mistake: Non-EU residents incorrectly deducting expenses from rental income.
- Lextax Solution: We handle your filings according to your residency status, ensuring full compliance and preventing future audits.
Why Lextax?
Lextax provides comprehensive assistance designed for non-residents.
- We handle your quarterly and annual Form 210 filings accurately and on time.
- We calculate your exact capital gains tax and manage the process to recover the 3% withholding on your behalf.
- We offer full representation before Spanish tax authorities.
- Our bilingual tax experts simplify the entire process, giving you complete peace of mind.
Final Checklist
✅ Do you rent out a Spanish property? You must file Form 210 quarterly.
✅ Do you own a second home that you don’t rent out? You must file Form 210 annually for imputed income.
✅ Did you sell a property this year? You must file Form 210 within four months.
Avoid fines and lost refunds. Contact Lextax today to handle your Form 210 obligations with confidence and accuracy.