What Is Form 210 and Who Is Required to File It?
Form 210 is the mandatory tax declaration for individuals and companies who are non-residents in Spain but earn income within the country without a permanent establishment. This applies to property owners in Spain, investors, and anyone receiving income from Spain without being a tax resident.
In 2024, the deadlines for filing Form 210 for rental income have changed, making it crucial to understand the new rules and avoid penalties for late submission.
📌 At Lextax, we handle the entire process to ensure full compliance with regulations. We specialize in tax optimization, online filing, and tax reduction, making sure you only pay what is necessary.
Who Must File Form 210?
Form 210 is used to report income earned in Spain by non-resident individuals and companies.
📌 Who is required to submit Form 210?
✔️ Non-residents earning income in Spain, such as rental income, dividends, interest, or capital gains.
✔️ Non-resident property owners in Spain, even if they do not rent out their properties.
✔️ Foreign companies earning income in Spain without a permanent establishment.
✔️ Non-resident individuals selling property in Spain, generating capital gains.
💡 Unsure if you need to file Form 210? Consult with our tax advisors at Lextax.
🚨 Important! New Deadline for Declaring Rental Income on Form 210
Until 2023, rental income from Spanish properties had to be declared quarterly.
📌 NEW DEADLINE 2024: ANNUAL FILING IN JANUARY
From 2024, non-residents renting out properties in Spain only need to file their tax return once a year, between January 1 and January 20 of the following year.
💡 Example:
If a non-resident rented out their Spanish property in 2023, they must now file Form 210 between January 1 and January 20, 2024.
🚀 At Lextax, we handle online submission so you don’t have to worry about deadlines or errors in your tax return.
Key Features of Form 210
📌 Each type of income must be reported separately.
If a non-resident earns multiple types of income (e.g., rental income and interest), they must file a separate Form 210 for each type of income and tax period.
📌 Expense deductions (only for EU, Norway, and Iceland residents).
Non-residents who live in the EU, Norway, or Iceland can deduct certain expenses related to generating their income, such as:
✔️ IBI (Property Tax).
✔️ Community fees.
✔️ Home insurance.
✔️ Mortgage interest (if applicable).
📌 Tax rate based on tax residency.
✔️ Non-residents outside the EU, Iceland, or Norway: Taxed at 24% on gross income, with no deductions allowed.
✔️ Residents in the EU, Iceland, or Norway: Taxed at 19% and eligible for deductions.
2024 Filing Deadlines for Form 210
📆 Deadlines depend on the type of income earned:
✅ Rental income: Between January 1 and January 20 of the following year.
✅ Deemed income from personal property use: By December 31 of the following year.
✅ Capital gains (from selling property in Spain): Within 3 months of the sale.
✅ Interest, dividends, and other income: Filed within the month following accrual.
🚀 At Lextax, we handle the online submission of Form 210 on your behalf, ensuring compliance and security.
How to Fill Out Form 210 for Non-Residents
1️⃣ Taxpayer details: Name, NIE/NIF, and tax address.
2️⃣ Type of income: Indicate whether it is rental income, capital gains, interest, dividends, etc.
3️⃣ Taxable base: The total income earned in Spain.
4️⃣ Deductions: Only applicable for EU, Norway, and Iceland residents.
5️⃣ Tax calculation: Applying the correct tax rate (19% or 24%).
6️⃣ Payment method: Bank transfer or direct debit.
7️⃣ Submission: Electronically through the Spanish Tax Agency.
💡 If you’re unsure how to complete the form correctly, Lextax takes care of everything for you.
Frequently Asked Questions About Form 210
What happens if I don’t submit Form 210 on time?
📌 The Spanish Tax Agency may impose fines and late payment interest depending on how late the filing is.
How is tax calculated for rental income?
✔️ Non-residents outside the EU are taxed at 24% on gross rental income.
✔️ Residents in the EU, Iceland, or Norway are taxed at 19% and can deduct eligible expenses.
When is Form 210 for Non-Residents due?
✔️ Rental income: Between January 1 and January 20 of the following year.
✔️ Capital gains (property sale): Within 3 months of the sale.
✔️ Other types of income: Within the month following accrual.
Can Form 210 be submitted electronically?
📌 Yes, the Spanish Tax Agency requires online submission via their portal. At Lextax, we manage the entire process online.
Conclusion: Lextax Takes Care of Everything 🚀
Form 210 is a mandatory tax return for non-residents earning income in Spain. With the new deadline for rental income declarations, tax management has become simpler, but it remains crucial to file it correctly to avoid penalties.
📌 How does Lextax help you?
✔️ We file Form 210 online without errors.
✔️ We apply all eligible deductions to reduce your tax burden.
✔️ We ensure full compliance with Spanish tax regulations and help you avoid penalties.
✔️ We represent non-residents before the Spanish Tax Agency.
📞 Need to file Form 210 hassle-free?
Contact Lextax and optimize your taxation in Spain.
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💡 Lextax: Your expert tax advisory for non-residents. ✅