Non-residents who receive income from renting out a property in Spain, whether on a seasonal or permanent basis, are obliged to submit tax form 210 at the end of each quarter. However, in 2024, the deadline for filing this return has changed and it is now possible to submit a single annual tax return, grouping together income from several payers and periods. The conditions are as follows:
- It must be income obtained by the same taxpayer in a specific period.
- The rental income must be of the same type of income and come from the same property.
In conclusion, from now on, non-residents must file a single annual declaration for the income derived from each property.
The deadline to submit the model will be the first 20 days of January of each year following the obtention of the income, and it is possible to set a direct debit a Spanish account between January 1st and 15th of said year.
Additionally, the following documentation must be attached with the submission of Model 210:
- Certification of residency in EU/EEE member states in order to deduct expenses.
- Proof of declared withholdings, in case of withholding and/or advance payments.
- And if a refund is requested, proof of ownership of the refund account.
For any doubts regarding this, you can consult us without any commitment; our office specializes in advising, managing, and processing the referenced Model 210. If you found it interesting or useful, feel free to share it!
