Owning a home in Spain is a dream for many non-residents. Whether it’s a sunny apartment on the Costa del Sol or a villa in the Balearics, Spanish property offers lifestyle and investment benefits. But with ownership comes a tax obligation that is often overlooked: the Modelo 210, the declaration for the Impuesto sobre la Renta de No Residentes (IRNR).

What is Modelo 210?

The Modelo 210 is the form used by non-residents to declare income or imputed income from property in Spain. Even if you don’t live in Spain permanently, the Spanish Tax Agency considers that your property generates taxable value.

Two scenarios: rented vs. personal use

• If you rent out your property:
  • You must declare the rental income through Modelo 210.
  • The deadline is between 1 and 20 January of the following year.
  • Expenses such as maintenance, repairs, and mortgage interest may be deductible if you are an EU/EEA resident.
• If you use the property personally (no rental):
  • You must declare an imputed income (a notional rent calculated by the tax office).
  • This is declared once per year, with the deadline being 31st December of the following year.
  • Example: for the year 2025, you must file before 31 December 2026.

Deadlines to remember

• Rental income: annual filing, 1–20 January of the following year
• Personal use: annual filing before 31st December of the following year.
• Missing deadlines can result in penalties and interest charges.

Why this matters

Many non-resident owners mistakenly believe that if their property is empty or only used for holidays, they don’t need to declare anything. This is incorrect. The Spanish Tax Agency requires a declaration in both cases, and failing to comply can lead to fines.