Spain Explained

Modelo 210: Non-resident income tax in Spain

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.

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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.

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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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16 comments

Angela Smith

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 %

Oscar Paoli

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

Jane Cowie

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.

Oscar Paoli

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

Ron Gray

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.

Oscar Paoli

16 March, 2022 10:02 pm

Hi Ron,
Each owner shall arrange their one declaration.
With kind regards,
Ábaco Advisers

Craig

22 March, 2022 12:43 pm

Hello,
The Modelo 210 form link in your article does not work anymore.

Oscar Paoli

22 March, 2022 9:00 pm

Hi Craig,

The link has now been updated.

With kind regards,

Ábaco Advisers

Mark

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 ?

Oscar Paoli

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

Leon Ashworth

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.

Oscar Paoli

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

Maarten Rust

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

Oscar Paoli

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

Peter Symonds

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

Oscar Paoli

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