Are you a foreigner and you have a property in Spain, but you don’t live here permanently? If so, you have a key tax obligation: the Non-Resident Income Tax (IRNR), which is declared using Model 210.
In our tax advice in Orihuela Costa, this is one of the most frequent consultations. Many foreign owners are unaware of this obligation until they receive a request from the Treasury.
What exactly is the Form 210 (IRNR)?
Form 210 is the form used by non-residents to declare the income they obtain in Spanish territory. If you have a property in Spain, the Treasury considers that you get an income for it, even if you do not rent it.
Who is required to submit Form 210?
There are two main scenarios for property owners:
1. Owners with Property for Own Use (Imputed Income)
Even if your house in Orihuela Costa is empty or you only use it on vacation, the Treasury considers that you enjoy a good for which you must pay taxes. This is called “imputation of real estate rent.”
- How the form 210 is calculated? A percentage (usually 1.1% or 2%) is applied to the cadastral value of the property. On that amount, the tax rate is paid (19% for EU/EEA residents or 24% for the rest).
BELOW YOU HAVE AN ORIENTATIVE CALCULATOR
- Submission deadline: It is submitted once a year, a year expired (31/12/XX). You have the whole following year to file the previous year’s declaration (e.g. the income of non-residents by income imputation of 2024 is presented until December 31, 2025).
2. Owners with Leased Property
If you rent your property (holiday or long-term rental), you must declare the income you get.
- How the rent tax is calculated? Full income is declared. EU/EEA residents can deduct expenses (IBI, Electricity, Water, Cleaning, Agency, Insurance, community, mortgage interest, etc.), but non-EU residents (e.g. British) cannot deduct anything.
- Submission deadline: It is submitted annually. From January 1 to January 20 of the following year.
Model 210 Calculator (IRNR)
Choose Deemed income (imputed rent) or Rental. Results are indicative.
Model 210 — Deemed income (imputed rent)
Model 210 — Rental income
The risk of not presenting from 210
The Treasury has up to 4 years to claim the tax. If you don’t file it, you’ll face a “parallel statement” that will include:
- The unpaid tax.
- Interest on delay.
- A penalty (fine) that can range from 50% to 150% of the amount owed.
Why delegate the management of your Model 210?
The calculation can be confusing, the deadlines vary and the errors are expensive. A specialised tax consultancy like ours takes care of everything:
- We calculate the correct tax base.
- We apply the deductions if they correspond to you.
- We present Model 210 in a timely manner, every quarter or every year.
- We manage the obtaining of your Digital Certificate if necessary.
