Many property owners do not realise they may need to file in Spain even if the property is not rented out. Others rent out occasionally but are unsure what needs to be declared and which information is required.
Good to know
The information is for guidance only and does not replace individual legal or tax advice.
What is Modelo 210?
Modelo 210 is used for certain income taxed under Spain's non-resident income tax, IRNR, without a permanent establishment. Tax residence matters, not citizenship or simply where you are registered as living.
For property owners, it often concerns two situations:
- The property is not rented out: you use it yourself or leave it empty.
- The property is rented out: you rent it for all or part of the year.
If you do not rent out the property
A non-resident owner may still have an imputed taxable income connected to the property. In Spanish this is often called imputacion de renta inmobiliaria. It does not mean you received money; it is a tax calculation linked to ownership.
If you rent out the property
Rental income may need to be declared, whether you rent for a few weeks, during winter, via platforms, through agents or directly to private tenants. Rental periods, income and related costs may be relevant, so it is wise to keep documentation.
When is Modelo 210 filed?
The deadline depends on the income year, income type, any grouping and whether the result is tax payable, zero or a refund. Special transitional rules apply in 2026–2027. Imputed income for 2025 is filed from 1 January to 31 December 2026; for 2026 the period is 1 April to 31 December 2027. Rentals follow other deadlines, and grouping is not a free choice between quarterly and annual filing. Check current AEAT instructions and any earlier direct-debit deadline before filing.
Common misunderstandings
Examples:
- I do not rent out, so I do not need to do anything. You may still need to file because of the property.
- We are two owners, so one declaration is always enough. It depends on ownership and situation.
- The fee for help includes the tax itself. Administrative help is normally separate from any tax.
- My gestor did this one year, so it is finished going forward. Modelo 210 can be recurring.
- I always need my own certificado digital. It depends on how the case is handled.
What information may be needed?
Examples:
- NIE number
- passport or ID details
- property address
- property details
- valor catastral
- ownership share
- purchase date
- whether the property has been rented out
- rental periods and income
- possible rental-related costs
- previous declarations if available
How can SolPiso help?
SolPiso helps property owners understand what information is needed and what the next step looks like. We start with an enquiry, review your case manually and then come back with next steps, price and any document list.
SolPiso's fee covers administrative help and does not include tax, authority fees or other public charges. This is general information and not legal or tax advice. More complex cases should be handled by a qualified tax expert or adviser.
Do you have a question about this?
Need help with Modelo 210? Send an enquiry and SolPiso will review your case and come back with the next step.
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