Own property in Spain, live abroad? The Modelo 210 is yours to file.
Non-residents who own Spanish property have a yearly tax filing to make, whether or not they earn a penny from it. Keep it for your own use and it’s a small imputed income; let it out and it’s tax on the rent. We sort out which applies, confirm your deadlines and file it — with our tax partners, in plain English.
The property doesn’t have to earn you anything for the tax office to expect a form. That’s the part people find out the expensive way.
Two situations, two returns
It comes down to whether the property is for your own use or you rent it out — and, increasingly, whether you’re inside or outside the EU/EEA.
Own use — imputed income
If you keep a Spanish property for your own use, Spain taxes a small “imputed” income even when nobody pays you rent — typically a modest percentage of the valor catastral (cadastral value). The Modelo 210 for this is generally filed once a year, in arrears. We confirm the exact rate and the figure that applies to you.
Renting it out — tax on the income
Let the property, and you’re taxed on the rental income instead. This return has its own periodic deadlines rather than a single annual one, so the calendar is different from the own-use case. We work out which applies and when each filing falls due.
EU/EEA vs non-EU landlords
Landlords resident in the EU/EEA can generally deduct certain expenses against rental income, and are usually taxed at a lower rate than non-EU owners, who are typically taxed on the gross. Post-Brexit, UK owners fall outside the EU/EEA bracket — worth checking before you assume the old figures.
Deadlines & who files
The non-resident, not the tax office, is responsible for filing on time. Miss it and surcharges and interest can stack up quietly. We confirm your specific deadlines, whether you owe under imputed income, rental income, or both, and keep the filing calendar so nothing lapses.
Rates, cadastral percentages and filing dates are set by current Spanish law and updated over time — we verify the figures that apply to you before anything is filed.
Filed end-to-end with our tax partners
The Modelo 210 is a tax filing, not a legal application, so we deliver it alongside trusted tax partners (asesores fiscales) who prepare and submit the return. You get one point of contact and a clear answer on what you owe, when it’s due and who does what — instead of a portal in Spanish and a deadline you didn’t know about.
The questions we get first
I own a home in Spain but don’t rent it out — do I still file anything?
Generally, yes. Even with no tenant and no rent, a non-resident who owns Spanish property is normally expected to declare an “imputed” income on the Modelo 210 — a small notional amount based on the property’s cadastral value. It’s usually a modest sum, but it’s a filing obligation, and it’s the one owners most often don’t realise exists. We confirm whether it applies to you and file it.
What changes if I rent the property out?
Instead of imputed income, you’re taxed on the actual rental income you receive, and the return follows its own periodic deadlines rather than a single yearly one. If you’re resident in the EU/EEA you can generally deduct certain expenses first; non-EU owners are usually taxed on the gross. We calculate it properly and tell you which filings and dates apply.
When is the Modelo 210 due?
It depends on which case you’re in. The imputed-income (own-use) return is generally filed annually, in arrears — broadly during the year after the one it covers — while rental income has its own periodic deadlines. Because the timing turns on your exact situation and the rules are updated over time, we confirm your specific deadlines rather than quote a single date that might not fit your case.
Does Brexit affect me as a UK owner?
It can. Since the UK left the EU, UK-resident owners generally no longer sit in the EU/EEA bracket, which affects both the rate applied and the expenses you can deduct against rental income. The exact position depends on current rules and the UK–Spain double-taxation treaty, so we check where you actually stand before filing.
Reviewed by a lawyer
Reviewed by Alberto García López
Immigration lawyer · ICA Málaga, reg. no. 11.441
We check every page against current Spanish law. This is general information, not advice on your individual case.
Globalium is an independent law firm, not a government agency, and is not affiliated with or endorsed by any public administration. Visas, permits and identification numbers are granted solely by the Spanish authorities, and you are free to apply to them directly yourself. Our fees pay for legal advice and representation, and are separate from any official fee or tax.
Tell us about the property. We’ll tell you what you owe.
A straight answer on whether you owe imputed income, rental tax, or both — what it costs, when it’s due, and how we file it with our tax partners.
+34 667 77 02 19 · infoglobalextranjeria@gmail.com
P.S. — the surcharge for a late 210 is never large enough to feel urgent and never small enough to be worth ignoring. Better to just file it on time.