Spanish Non-Resident Tax Form 210: Download the Modelo 210 PDF and File It in 2026

Do you own a property in Spain but live in the UK, Ireland or elsewhere abroad? Then you must file the Spanish non-resident tax form 210 (Modelo 210) every year to declare Non-Resident Income Tax (IRNR). This guide shows where to download Modelo 210 as a PDF, how to fill it in step by step and the new deadlines introduced by Order HAC/623/2026.

What is the Spanish non-resident tax form 210?

Modelo 210 is the return for Spanish Non-Resident Income Tax (Impuesto sobre la Renta de No Residentes, IRNR). It applies to individuals and companies that are not tax resident in Spain but receive income there without a permanent establishment.

On the Costa Blanca, it mostly concerns non-resident homeowners. Even if you never rent out your holiday home, the Spanish Tax Agency considers that it generates deemed income (renta imputada), which you must declare and pay tax on.

Who has to file Modelo 210?

You must file a form 210 if you are not tax resident in Spain and:

• you own a property for your own use (holiday home, inherited property, empty property): deemed income;
• you rent out your property, for holiday lets or long-term: rental income;
• you sell a property: capital gain.

Each co-owner declares their own share, so a couple owning a home 50/50 files two forms. For an overview of your obligations as an owner, read Do you have a property in Spain? Then you must know that…

Download form 210 as a PDF: where to find it

There is no official Modelo 210 in English. The form is only published in Spanish and cannot be downloaded blank: you fill it in online on the Spanish Tax Agency (Agencia Tributaria) website and then obtain the PDF. You have two options.

The Agencia Tributaria also publishes the official instructions and worked examples, in Spanish only.

How to fill in Modelo 210 step by step

Documents you need

1. Your NIE (foreigner identification number) and those of any co-owners.
2. Your latest IBI property tax bill, which shows the cadastral value and cadastral reference of the property.
3. The date of purchase or inheritance: if you acquired the property during the year, you only declare the days you owned it.
4. A Spanish bank account for direct debit or payment.

The right income type code

Worked example: holiday home not rented out

Deemed income is 1.1% of the cadastral value if it has been revised in the last ten years, and 2% otherwise. The IRNR rate is then applied. Example for a UK resident:

Modelo 210 deadlines for 2026 and 2027

Order HAC/623/2026 (Spanish Official Gazette, 23 June 2026) changed the filing deadlines. This is the current calendar:

If you pay by direct debit (domiciliación), the deadline is 23 December for deemed income and 1 to 15 April for rental income. Source: official Agencia Tributaria notice.

From 1 January 2027 the form also includes a new annex to itemise deductible expenses on rented properties, plus boxes for “number of days” and “ownership share”.

Rental income: declaring it with form 210

Since the 2024 tax year, non-residents can group their rental income into a single annual return instead of filing one form per quarter. We explain it in News 2024: Model 210 for rental properties.

EU and EEA residents can deduct expenses: IBI, community fees, insurance, repairs, mortgage interest, depreciation and more. UK and other non-EU owners have traditionally been taxed on gross rent, but in July 2025 Spain’s National High Court (Audiencia Nacional) recognised the same right for a non-EU resident. If you live in the UK, ask us whether you can claim a refund for years that are not yet time-barred.

Letting to holidaymakers? Read Are you letting out your Spanish property as a tourist rental?

Selling a property: Modelo 210 and the 3% withholding

When a non-resident sells a property in Spain, the buyer withholds 3% of the price and pays it to the Tax Agency using Modelo 211. The seller then files a form 210 (code 28) to declare the capital gain at 19% (EU/EEA) or 24% (UK and other countries). If the 3% withheld is more than the tax due, the difference is refunded. Our real estate lawyers can handle the whole sale for you.

What happens if you do not file Modelo 210?

Missed returns usually end in a letter from the Spanish Tax Agency. If you correct the situation voluntarily, you only pay a 1% surcharge plus 1% for each full month of delay, up to 15% after twelve months, with late-payment interest. If the Agencia Tributaria contacts you first, penalties can be added on top. Already received a letter? Contact us before the deadline in the letter expires.

Frequently asked questions about form 210