Modelo 210 for non-residents: holiday homes, rentals and sales
Own a home in Spain, on the Costa Blanca, the Costa del Sol, in Catalonia or anywhere else, but live in the UK, Ireland or elsewhere? Spain expects a Modelo 210 even if you never rent it out. We handle it all remotely: we work out what you owe, file it on time and explain every figure in plain English.
On rental and imputed income if you live in the EU (Ireland included), Iceland, Norway or Liechtenstein. And on sale gains for everyone.
On rental and imputed income if you live outside the EU and EEA, which since Brexit includes the UK.
Of the sale price, held back by the buyer and paid to the Spanish tax office on Modelo 211 when the seller is non-resident.
What is Modelo 210, in plain English?
It is the Spanish tax return for people who are not tax resident in Spain but earn income here without a permanent establishment. It covers Spanish non-resident income tax (IRNR). For most British and Irish owners it comes down to one thing: a property in Spain that you use for holidays, leave empty, let out or sell.
It is part of our tax services for non-residents and foreigners. We work with owners whose property is anywhere in Spain, from the Costa Blanca to Andalusia, Catalonia, the Balearics or the Canaries, and handle everything remotely. The only exceptions are the Basque Country and Navarre, which have their own regional tax authorities.
Who we are: Asesoría Orihuela Costa, S.L., a Spanish tax and accounting firm with its office in Dehesa de Campoamor (Orihuela Costa, Alicante).
What we do: we calculate and file your Modelo 210 for imputed income, rental income or a sale, and on a sale we claim back any excess 3% withholding.
Where: properties anywhere in Spain (except the Basque Country and Navarre), handled remotely by WhatsApp and phone.
Who it is for: non-resident owners from any country, with service in English, Spanish and French.
Responsible professional: Patrick Gordinne Pérez, economist no. 2722, Colegio de Economistas de Alicante.
Do you need to file? It depends where you live, not your passport
The first question is not how much you pay, but whether Spain treats you as tax resident. That decides whether you file Modelo 210 or a full Spanish income tax return (IRPF).
It applies if you live abroad and…
- you own a Spanish property that you use for holidays or that sits empty;
- you let it out, long term or to holidaymakers;
- you sell a property located in Spain.
It does not apply if…
- you are tax resident in Spain: your income goes on the Spanish IRPF return instead;
- the property is under construction or cannot be used for planning reasons: no imputed income arises.
A residence card or green certificate does not, on its own, make you tax resident. Spain treats you as tax resident if you spend more than 183 days here in a calendar year, if your main economic interests are here, or (unless you prove otherwise) if your spouse and minor children live here. If both Spain and the UK or Ireland claim you, the double tax treaty decides. Residence abroad is proven with a certificate from your country’s tax authority, valid for one year.
Three situations, three ways to work out the tax
The same apartment can go through all three over the years. The examples are rounded and for guidance only: each case is calculated with real figures.
You use it or it sits empty
Even with no rent coming in, Spain assumes the property produces income. It is based on the cadastral value shown on your IBI council tax bill, not on its market value.
- Taxable base1.1% or 2% of cadastral value
- Pro rataDays of ownership
- ExpensesNot deductible
- Rate19% or 24%
Cadastral value €120,000 at 1.1%: imputed income €1,320. Living in Ireland: €250.80. Living in the UK: €316.80.
You let it out
You declare the rent your tenants pay. EU and EEA residents (with tax information exchange) can deduct expenses linked to the letting. Everyone else, UK residents included, pays on the gross amount.
- EU/EEA baseRent minus expenses
- Other countriesGross rent
- Days not letImputed income
- Rate19% or 24%
€12,000 rent and €4,000 expenses. Living in Ireland: €8,000 × 19% = €1,520. Living in the UK: €12,000 × 24% = €2,880.
You sell it
You pay tax on the difference between what you get and what it cost you, adding purchase costs, taxes and improvements, and deducting depreciation if it was let.
- Rate19% for everyone
- Withholding3% of price (Modelo 211)
- Deadline3 months, after 1 month
- Too much withheldClaim a refund
You sell for €250,000: the buyer withholds €7,500. With a €20,000 gain, the tax is €3,800, so you can reclaim €3,700.
Heads up: the Modelo 210 deadlines have changed
Order HAC/623/2026, published in Spain’s Official Gazette (BOE) on 23 June 2026, moves the filing dates for rental and imputed income: income from 2026 is now filed in 2027.
From 1 January 2027 the form also asks for days and ownership percentage, and adds a schedule for deductible rental expenses. Keeping your receipts in order from now on will save time.
Home not rented, tax year 2025
No change: filed during 2026.
2026 rent with a nil return
If your 2026 rent produces no tax to pay (expenses equal to or above income), the return is filed in January. This deadline has not changed.
2026 rent with tax to pay
When there is tax to pay: the annual grouped return or, if you file each rental separately, October to December (until September returns were still quarterly). Direct debit payments: 1 to 15 April.
Home not rented, tax year 2026
Imputed income for 2026 can no longer be filed from January. Direct debit payments: until 23 December.
EU resident or UK resident: what changes
An Irish owner and a British owner with identical flats in Málaga do not pay the same Spanish tax. Here is the difference at a glance:
| Item | Resident in the EU (e.g. Ireland), Iceland, Norway or Liechtenstein | Resident elsewhere (UK, Switzerland, USA…) |
|---|---|---|
| Rate on rental and imputed income | 19% | 24% |
| Rental expenses | Deductible if directly linked to the letting and there is tax information exchange | Not deductible: tax on the full rent |
| Expenses on a home not rented | Not deductible | Not deductible |
| Gain on sale | 19% | 19% |
| 3% withholding on sale | Yes | Yes |
If you are UK resident, you usually also report Spanish income and gains on your UK Self Assessment return, and you may be able to claim Foreign Tax Credit Relief for the Spanish tax paid. Your UK accountant will need the Spanish figures: we provide them. Remember too that the Spanish tax year is the calendar year, not 6 April to 5 April.
Modelo 211, Modelo 210 and plusvalía municipal are not the same thing
This is where most sellers get confused. They are three separate obligations, with different people responsible and different deadlines:
The buyer holds back 3% of the price and pays it to the tax office within one month of completion. It is an advance payment on your tax, not the final bill. The buyer then gives you your copy.
You declare the gain at 19% and deduct what was withheld. If the tax is higher, you pay the balance; if it is lower, you claim the excess back.
A Spanish municipal tax on the increase in value of urban land, separate from Modelo 210. It is managed by the town hall where the property sits, or by the body it has delegated to.
If you are planning to sell, the smoothest route is to plan everything from day one with our property sale and inheritance service.
What we need for your Modelo 210
- NIE and passport for each owner.
- Your escritura (title deed) and IBI bill, which shows the cadastral reference and value.
- If you let the property: dates, rent received and expense invoices.
- A certificate of tax residence from HMRC, Revenue or your country’s tax authority, when residence has to be proven.
- If you sell: purchase and sale deeds, costs of both and the Modelo 211 copy from the buyer.
- Bank account details for a direct debit or a refund.
Four things many owners miss
Each owner files separately. If a couple owns the home, each declares their own share according to their ownership percentage.
Nothing to deduct on an empty home. IBI and community fees do not reduce imputed income.
Letting for a few months does not cover the rest. Days without tenants still create imputed income, pro rata.
Two tax years, two calendars. Spain works on 1 January to 31 December; the UK on 6 April to 5 April. Matching the figures is part of what we prepare for your UK accountant.
How we prepare your Modelo 210
We review your situation
Residence, owners, shares and how the property was actually used during the year.
We calculate
Using the cadastral value, days, income and the expenses the rules allow in your case.
We explain it
Amount, deadline and how to pay, in English, before anything is filed.
We file it
On time, with the receipt kept for you and for any future checks.
Your Spanish property, in order all year round, wherever it is. One point of contact who knows your property, keeps track of your deadlines and handles whatever comes next: starting to let it, selling it or moving to Spain.
What we do, and what we don’t
Asesoría Orihuela Costa, S.L. is a tax, accounting, employment and company advisory firm. We are not lawyers, solicitors or conveyancers, and we would rather you knew that from the start.
We take care of
- Calculating and filing Modelo 210 for imputed income, rental income or a sale.
- Claiming back any excess 3% withholding after a sale.
- Looking after the Spanish tax on your property all year round.
- Coordinating the whole sale, including the tax that follows.
Outside our scope
- Disputes with tenants, buyers or sellers: these need a lawyer.
- Immigration and residency applications.
- Your UK or Irish tax return: we give your accountant there the Spanish documents and figures they need.
Modelo 210: frequently asked questions
Individuals and companies that are not tax resident in Spain and earn income here without a permanent establishment. The typical case is someone living in the UK, Ireland or elsewhere who owns a home in Spain, whether they use it, leave it empty, let it out or sell it. Each owner files their own return for their share of the property.
Yes. We file Modelo 210 for properties anywhere in Spain: Andalusia and the Costa del Sol, Catalonia, the Balearics, the Canaries, the Valencia region or any other area. It is a national tax and everything is handled remotely, so it does not matter where the property is or where you live. The only exceptions are the Basque Country and Navarre, which have their own regional tax authorities.
Yes, as a rule. You declare imputed income of 1.1% or 2% of the cadastral value, depending on when the town’s cadastral values were last revised, pro rata to the days you owned it. The rate is 19% if you live in the EU, Iceland, Norway or Liechtenstein, and 24% elsewhere, including the UK. No expenses can be deducted. There is no imputed income while a property is under construction or cannot be used for planning reasons.
Under Order HAC/623/2026, 2026 rental income with tax to pay is filed between 1 and 20 April 2027, and imputed income for 2026 between 1 April and 31 December 2027. If your 2026 rent gives a nil return (for example, expenses equal to or above income), it is filed between 1 and 20 January 2027; if it gives a refund, from 1 February. Imputed income for 2025 is still filed during 2026. After a sale, you have three months, starting once one month has passed since completion.
No. Since Brexit, UK residents are taxed in Spain as residents outside the EU and EEA: 24% on the gross rent, with no expenses deducted. Only residents of another EU or EEA state with effective tax information exchange, such as Ireland, can deduct expenses directly linked to the letting, and they pay 19%.
The buyer withholds 3% of the price and pays it to the Spanish tax office on Modelo 211 within one month. It is an advance payment on your tax. You then file Modelo 210 with your real gain, taxed at 19%: if the tax is more than the amount withheld you pay the difference; if it is less, you can claim the excess back.
No. Modelo 210 is Spanish non-resident income tax, managed by the Spanish tax agency (Agencia Tributaria). The plusvalía municipal is a local tax on the increase in value of urban land, managed by the town hall or the body it has delegated to. A sale can trigger both.
If you are UK resident, you usually need to report foreign income and gains on your Self Assessment tax return, and you may be able to claim Foreign Tax Credit Relief for tax already paid in Spain. Your UK accountant handles that return; we provide the Spanish figures and filed returns they will need.
Yes. We prepare it from your documents, explain the result in English and file it on your behalf, with no need to travel. Message us on WhatsApp at +34 608 109 331 or call +34 965 323 126.
Tell us what you own in Spain and we’ll tell you which Modelo 210 you need
Send us your IBI bill and let us know whether the property is empty, let or for sale, wherever it is in Spain. We’ll reply with what has to be filed, when, and what we need from you, and then we file it.
Asesoría Orihuela Costa, S.L.
Avenida Adelfas 12, Local 5, Dehesa de Campoamor, 03189 Orihuela Costa (Alicante), Spain
Phone: +34 965 323 126
WhatsApp: +34 608 109 331
Winter hours (October to June): Monday to Thursday 9:00–17:00, Friday 9:00–14:00.
Summer hours (July to September): Monday to Friday 8:00–15:00.
We speak English, Spanish and French.
Last reviewed: 30 October 2026. General information based on Spanish non-resident income tax rules and Order HAC/623/2026; it does not replace advice on your own case.