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: Still filing quarterly for rental income. For income accrued from 1 January 2024, rental income goes in a single ANNUAL Form 210, due 1–20 January of the following year (Orden HFP/1338/2023).
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 annual Form 210 filings (and any pre-2024 quarterly regularisations) 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 one annual Form 210 each January (income accrued from 2024 onwards).
- ✅ 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.
Lextax – Translating Complexity into Confidence.
