Last updated on March 22nd, 2022 at 09:00 pm.
The form Modelo 210 is used to file the ordinary tax return for non-resident income tax (without permanent establishment).
In this article we will go through some relevant information regarding the non-resident taxes in Spain and how can you pay them. However, we would like to remind you that taxes in Spain can be complicated and you could be subject to fines or penalties if you miss a deadline or don’t do your taxes properly. Advisably, you should seek fiscal advice from an expert to avoid possible complications.
Non-resident tax in Spain
These are the taxes you need to pay in Spain as a non-resident:
- Council tax: It is a local tax and goes by the name of IBI (Impuesto Sobre Bienes Inmuebles). It is payable directly to the town hall or via a tax collection office, for example SUMA, in some regions.
- Rental income tax: If you choose to rent out your property for some or all of the year then you will need to pay rental tax as a non resident property tax in Spain. This is collected quarterly on the 20th April, 20th July, 20th October and 20th January.
- Imputed income tax: Additional government tax that is payable by non- residents if they do not rent out their property.
If you would like additional information regarding non-resident property tax in Spain, you can visit this article.
How do I pay them? – Modelo 210
The system here is different from what happens in most other countries. The Spanish Tax Authority (Agencia Tributaria) will not necessarily remind you that a tax hasn’t been paid. Instead you are expected to make your own enquiries and arrangements.
This doesn’t mean that they have forgotten that you haven’t paid the tax. There is an annual tax declaration in Spain (deadline December 31st) that non-residents must submit on form Modelo 210 (official link here).
There are different ways of presenting this payment. You can either:
- Submit the modelo 210 online
- Use a fiscal/tax representative
Submitting online is the cheaper option. If you do choose to use a fiscal representative they can give you advice about what you should and should not present. They are up-to- date with the latest tax law and will represent you at the Tax Authority if there should be any problems.
What happens if you don’t pay?
What can happen is that any tax that remains unpaid is held against the property until it is either sold or bequeathed. At that point the records will reveal that you owe money and this amount must be settled before names are changed on the Title Deed to the house.
This can sometimes lead to large amounts of tax debt accruing and there can be late payment interest and fines to settle as well as the tax itself. If you are in the process of selling your house it can lead to delays whilst debts are cleared. Not something that most people want to happen when they have a buyer.
Although the Spanish Tax Authority is not in the habit of regularly reminding people, they do increasingly run campaigns during which outstanding tax is rooted out. A campaign two years ago saw thousands of letters sent to non-resident Spanish property owners who were not up-to-date with their tax.
The letters warned them that if they didn’t provide some explanation of why the correct Spanish taxes weren’t paid an investigation would follow. This took many non-residents by surprise and much confusion and misinformation followed.
We have also occasionally come across instances where the council tax bill (in this case issued by the tax collection agency, SUMA) has been chased back to the UK and a non-resident has actually received a letter in English demanding payment. There are new developments all the time in the way that the government is striving to meet its tough financial targets.
More information
Ábaco Advisers have assisted our clients with all their Spanish legal and tax obligations for more than 20 years.
If you would like more information regarding Modelo 210 or non-resident property tax, you can fill out this form and we will offer a free consultation without obligation.
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27 comments
15 February, 2022 12:58 pm
Can you confirm that any capital gain made on the sale of a property in spain is reported on the model 210 form if you are non resident.? Also that the new tax percentage applied since the uk left the EU is 24 %
15 February, 2022 3:38 pm
Hi Angela,
The form for Capital Gains Tax is 201H and is a flat rate of 19% for all No Residents unlike the normaly Non Resident Tax and Rental Tax which is now 24% on forms 210I and 210R.
Hope this information is useful for you.
With kind regards,
Ábaco Advisers
8 March, 2022 11:26 am
Hi Team
I just downloaded the Non Resident tax booklet but wonder whether this remains up to date post-brexit?
We have a property in Spain which we were considering renting out although the pandemic caused us to cease these actions although we did set up a licence as this was necessary in Andalusia.
Now we plan to rent the property, not full time as , we use for our own holidays, but wanted to check the tax position and what we need to do. We would probably engage with a professional to help with this as the apartment is owned by 2 couples, and we have a small mortgage outstanding.
8 March, 2022 3:19 pm
Hi there,
We will have a look and make sure the booklet is up to date.
You will need to declare your income tax from the rental quartely and you will be taxed 24% of the profit from the rentals.
With kind regards,
Ábaco Advisers
14 March, 2022 5:52 pm
Is it necessary where property is jointly owned by spouses for Modelo 210 forms to be completed for for each person with total tax divided between the two parties? Is there an option for one Modelo 210 to be completed by one of the parties and the total tax paid by that person.
16 March, 2022 10:02 pm
Hi Ron,
Each owner shall arrange their one declaration.
With kind regards,
Ábaco Advisers
22 March, 2022 12:43 pm
Hello,
The Modelo 210 form link in your article does not work anymore.
22 March, 2022 9:00 pm
Hi Craig,
The link has now been updated.
With kind regards,
Ábaco Advisers
11 April, 2022 11:43 am
Regarding modelo 210 non residents what has changed for 2012 and 2022 ? Has it become more expensive? And what and where should I fill in ?
11 April, 2022 1:23 pm
Hi Mark,
You may find all updates and how to complete the modelo 210 on the following site:
https://sede.agenciatributaria.gob.es/Sede/en_gb/procedimientoini/GF00.shtml
With best regards,
Ábaco Advisers
29 April, 2022 1:01 pm
I owe approximately 10 euros for a late payment of non-resident tax (modelo 210) but I don’t
Know how to make the payment. The main tax was paid through my agent but not the fine.
Can you advise me please.
2 May, 2022 8:19 am
Hi Leon,
The fine is issued at a later date, the Tax Office will send out one notification for you to appeal against the fine or accept, and after this they will issue the payment slips for the fine which is paid from your bank account or you can send the funds to your agent and they can pay on your behalf.
With kind regards,
Ábaco Advisers
20 May, 2022 1:00 pm
Hi I have a question, I have done my modelo 210 online I get a pdf with details how to make payment and when i make the payment it gets returned everytime.
Where can I ask for help, so Frustrating this spanish taxes.
KR
Maarten
20 May, 2022 1:14 pm
You may pay online and if not you may contact your tax representativ who can arrange the payment on your behalf.
With kind regards,
Ábaco Advisers
10 June, 2022 8:14 am
Hi,
Where do we download the form 210 from. Have looked at the Spanish tax website but still cannot find it
How much do you charge for a very straight forward submission. We own a property which we do not rent out, we are permanent UK citizens.
Very many thanks
Pete and Jen
10 June, 2022 8:31 am
Hi Peter,
Thank you for contacting us.
Our fees for a non-resident income tax declaration is 154 € per year (VAT included) for one property. For every additional property, including garages and storerooms, a charge of 24€ will be made.
Should you wish for us to assist you do not hesitate to call us at 0034 966 703 750 or email us at info@abacoadvisers.com
Thank you very much in advance.
Kind regards,
Ábaco Advisers
8 July, 2022 6:15 pm
Hi. I have come across your website re a search for non-resident tax.
I left this responsibility with an estate agent to pay annually but upon her recent death, I have found out nothing was paid. My apartment was bought 12/03/2015.
This is now worrying me so wonder if you could possibly advise..
Thank you
8 July, 2022 7:44 pm
Hi Debbie,
Thank you for your message.
We can assist you with the calculation and presentation of the previous tax years to get you up to date.
If you wish our assistance we would need a copy of the Title Deed, all owners passport copy and copy of their NIE number, and a copy of the latest IBI (local council tax) for all properties you may own and send this information to info@abacoadvisers.com
Looking forward to hearing from you.
With kind regards,
Ábaco Advisers
24 September, 2022 3:41 pm
Hello – Completing the modelo 210 online on the Tributaria Website following the creation of a Digital Certificate. All this is now done (hours on line !!!!) and now we are stuck as we can not put an IBAN which is a IBAN outside of Spain – What is the solution ?
26 September, 2022 9:06 am
Hi Sophie,
It could be that the IBAN number is not correct or the format is not valid, also it could be a technical issue on their site and you would have to try again at a later point.
With kind regards,
Ábaco Advisers
13 October, 2022 10:01 pm
dear sir
i have missed payments for a few years now, i want to pay catch up, and pay them, where do i go to pay and
explain my predicament, i live here in spain and going through the process of my residencia.
please help and advise. my bank has blocked my spanish account ,where my pensions are,
i have 15000 euros in the bank which i cant touch, i think,,,,,,
14 October, 2022 2:53 pm
We would be happy to assist you in the process to get your tax obligations in order, you are welcome to email us at info@abacoadvisers.com or call us at 0034 966 703 750 and we will be happy to assist you further.
With kind regards,
Ábaco Advisers
29 December, 2022 4:35 pm
I was due to receive my Spanish pension on the 11th November but it is being held up because the Seguridad Social Office tells me that I need a UK 210 form. They have requested it on my behalf on numerous occasions and so have I. So far nothing has been forthcoming and I´m currently not receiving any benefits at all. I am a Spanish citizen and have paid my taxes in Spain for the last 20 years and I can´t understand why they need this form as it seems to be aimed at non-residents living in Spain. Could you please help me?
4 January, 2023 2:27 pm
Hi Lydia,
Unfortunately we have never encountered this type of situation.
If you wish to give us more context on your case you are welcome to contact us at info@abacoadvisers.com to see if we can be of assistance.
With kind regards,
Abaco Avisers
24 March, 2023 2:46 pm
Hi Abaco Advisers, I have always submitted 210 online with agencia tributaria. However, this year, before I can proceed with filling in the form, they are asking for a ‘support number’ in addition to my NIE number. Can you tell me where I find or obtain this number, please?
31 March, 2023 1:58 pm
Hi Nick,
You may do so via the following link:
https://sede.agenciatributaria.gob.es/Sede/en_gb/numero-referencia.html
With kind regards,
Ábaco Advisers
2 June, 2023 9:18 am
I am very frustrated by the many articles like this one which come up under my search criteria of “paying my tax”.
I can understand that many people putting this in won’t know where to start and so its not unreasonable to go into what the taxes are, the filling in of form 210 etc. but nobody actually answers the question of how you actually PAY.
I have used my bank for a few years but I want to do it myself now.
I found out that I might need a digital certificate so I got one but still I can’t get an answer to how the hell do I now pay the bill.
I noticed that I could put my Spanish Bank Account number in on the form 210 so I did. Now I’m wondering whether this means that they will take the amount due when it becomes due automatically so I don’t need to do any more.
Or do I need another form – like the one my bank must have used to pay the bill.
Please put this final step into your article.
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