Guide
Non-Resident Income Tax in Spain (Modelo 210)
If you own property in Spain but aren't a Spanish tax resident, there's an annual tax filing obligation that applies even if you never rent the property out — and a separate one if you do.
What Modelo 210 Covers
Modelo 210 is the tax return non-resident property owners use to declare Spanish-source income to the Spanish Tax Agency (Agencia Tributaria). For most foreign owners, it covers up to three separate situations:
- Imputed income — a notional tax on properties that are owned but not rented out
- Rental income — actual income if the property is let, whether short-term or long-term
- Capital gains — filed separately after a sale (covered on our Selling a Property in Marbella page)
Which of these apply to you depends on how the property is used during the tax year.
Imputed Income Tax (Renta Imputada)
This is the one many non-resident owners don't expect: even if a property sits empty all year, Spanish tax law assumes it generates a notional benefit, and taxes that assumed amount.
The taxable base is calculated as a small percentage of the property's cadastral value (valor catastral, found on the annual IBI bill) — a lower percentage if the cadastral value has been revised in the last 10 years, a higher one if it hasn't. That figure is then taxed at the applicable non-resident rate.
This applies for any period the property isn't rented out during the year — including properties used personally for holidays, and properties rented for only part of the year (the unrented portion is still subject to imputed income tax).
Rental Income Tax
If the property is rented out — whether as a long-term let or a short-term holiday rental — the rental income itself must be declared instead of (or alongside, for partial-year rentals) imputed income. EU/EEA resident owners can generally deduct allowable expenses from the rental income before tax; owners resident outside the EU/EEA are generally taxed on the gross rental income, without deductions.
Filing Deadlines Change — Confirm Before You File
Filing windows for Modelo 210 have changed more than once in recent years, and were updated again in 2026. Imputed income and rental income are generally filed annually, but the exact submission windows differ by income type and have shifted between tax years. Because getting this wrong can mean penalties, it's worth confirming the current deadlines — directly with the Agencia Tributaria or with a tax advisor — rather than relying on a filing date from a previous year.
Who Needs to File
- Each individual owner, including each co-owner where a property is jointly held — separate returns are generally required per owner, not one per property
- Owners who rent out their property, in addition to owners who don't
- This applies regardless of whether you've visited or used the property that year
What You'll Typically Need
- Your NIE number. See NIE Number: What It Is and How to Get One
- A copy of the property deed (escritura)
- Your most recent IBI bill, showing the cadastral value
This is one of the more easily overlooked obligations of owning property in Spain — an independent lawyer or tax advisor can help make sure it's not missed. Find a Property Lawyer
Reviewed by María Fernández López
Spanish Property Lawyer · 12+ Years Experience
Reviewed:
María Fernández López is a Spanish property lawyer with over 12 years of experience in real estate transactions on the Costa del Sol. She reviews guide content on this site for legal accuracy but does not represent Property Lawyer Marbella as a law firm and is not responsible for legal advice provided by independent law firms listed in the directory.
This page is general information about property law topics in Marbella. It is not legal advice, and Property Lawyer Marbella is not a law firm.