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.aoc-m210-rev{color:var(--mu)!important;font-size:18px;padding:36px 0 64px;margin:0}\n\n\/* Tablet *\/\n@media (max-width:1024px){\n.ao-aireado .aoc-m210-hero,.ao-aireado .aoc-m210-final,.ao-aireado .aoc-m210-answer,.ao-aireado .aoc-m210-new,.ao-aireado .aoc-m210-two{grid-template-columns:1fr}\n.ao-aireado .aoc-m210-panel{max-width:560px}\n.ao-aireado .aoc-m210-cases,.ao-aireado .aoc-m210-trio{grid-template-columns:1fr}\n.ao-aireado .aoc-m210-case-h{min-height:0}\n.ao-aireado .aoc-m210-steps{grid-template-columns:repeat(2,minmax(0,1fr));row-gap:36px}\n}\n\/* M\u00f3vil *\/\n@media (max-width:767px){\n.ao-aireado{font-size:18px;padding:0 16px}\n.ao-aireado p,.ao-aireado li,.ao-aireado .aoc-txt{line-height:1.7!important;text-align:left!important}\n.ao-aireado .aoc-m210-hero{margin-left:-16px;margin-right:-16px;border-radius:0;padding:44px 16px 104px}\n.ao-aireado .aoc-m210-hero::after{font-size:8rem;bottom:-30px}\n.ao-aireado .aoc-m210-ctas{flex-direction:column}\n.ao-aireado 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20px 18px}\n.ao-aireado .aoc-m210-steps{grid-template-columns:1fr;row-gap:28px}\n.ao-aireado .aoc-m210-year{grid-template-columns:1fr;gap:12px;padding:24px 20px}\n.ao-aireado .aoc-m210-final{margin-left:-16px;margin-right:-16px;border-radius:0;padding:52px 16px}\n.ao-aireado .aoc-m210-faq-q{font-size:18px;padding:22px 0}\n.ao-aireado .aoc-m210-faq-a{padding-right:0}\n.ao-aireado .aoc-m210-kv li{flex-direction:column;gap:2px}\n.ao-aireado .aoc-m210-kv li span:last-child{text-align:left}\n}\n@media (min-width:768px){\n.ao-aireado .aoc-m210-just p{text-align:justify!important;text-justify:inter-word}\n.ao-aireado .aoc-m210-just .aoc-m210-answer p,.ao-aireado .aoc-m210-just .aoc-m210-quote p{text-align:left!important}\n}\n@media (prefers-reduced-motion:reduce){.ao-aireado *{transition:none!important}}\n<\/style>\n\n<div class=\"aoc-m210-wrap\">\n\n  <!-- HEADER -->\n  <section class=\"aoc-m210-hero\" aria-labelledby=\"aoc-m210-h1\">\n    <div class=\"aoc-m210-hero-txt\">\n      <span class=\"aoc-m210-pill\"><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M12 22s7-6.2 7-12a7 7 0 0 0-14 0c0 5.8 7 12 7 12z\"\/><circle cx=\"12\" cy=\"10\" r=\"2.5\"\/><\/svg>Non-residents \u00b7 Properties anywhere in Spain<\/span>\n      <h1 id=\"aoc-m210-h1\">Modelo 210 for non-residents: <span class=\"aoc-m210-h1-acc\">holiday homes, rentals and sales<\/span><\/h1>\n      <p class=\"aoc-m210-lead\">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.<\/p>\n      <div class=\"aoc-m210-ctas\">\n        <a class=\"aoc-m210-btn aoc-m210-btn-wa\" href=\"https:\/\/wa.me\/34608109331?text=Hello%2C%20I%20need%20help%20with%20my%20Modelo%20210\" target=\"_blank\" rel=\"noopener\"><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\" fill=\"currentColor\"><path d=\"M12 2a10 10 0 0 0-8.6 15.1L2 22l5-1.3A10 10 0 1 0 12 2zm0 18.2a8.2 8.2 0 0 1-4.2-1.2l-.3-.2-3 .8.8-2.9-.2-.3A8.2 8.2 0 1 1 12 20.2zm4.5-6.1c-.2-.1-1.5-.7-1.7-.8-.2-.1-.4-.1-.6.1l-.8 1c-.1.2-.3.2-.5.1a6.7 6.7 0 0 1-3.3-2.9c-.3-.4.2-.4.7-1.3.1-.2 0-.3 0-.4l-.8-1.8c-.2-.5-.4-.4-.6-.4h-.5a1 1 0 0 0-.7.3 3 3 0 0 0-.9 2.2 5.2 5.2 0 0 0 1.1 2.7 11.8 11.8 0 0 0 4.5 4c1.7.7 2.3.8 3.2.6.5-.1 1.5-.6 1.7-1.2.2-.6.2-1.1.2-1.2-.1-.1-.3-.2-.5-.3z\"\/><\/svg>Get my Modelo 210 done on WhatsApp<\/a>\n        <a class=\"aoc-m210-btn aoc-m210-btn-ghost\" href=\"tel:+34965323126\"><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M22 16.9v3a2 2 0 0 1-2.2 2 19.8 19.8 0 0 1-8.6-3.1 19.5 19.5 0 0 1-6-6A19.8 19.8 0 0 1 2.1 4.2 2 2 0 0 1 4.1 2h3a2 2 0 0 1 2 1.7c.1.9.4 1.8.7 2.7a2 2 0 0 1-.5 2.1L8 9.8a16 16 0 0 0 6 6l1.3-1.3a2 2 0 0 1 2.1-.5c.9.3 1.8.6 2.7.7a2 2 0 0 1 1.7 2z\"\/><\/svg>Call +34\u00a0965\u00a0323\u00a0126<\/a>\n      <\/div>\n      <div class=\"aoc-m210-sign\">\n        <span class=\"aoc-m210-sign-ini\" aria-hidden=\"true\">PG<\/span>\n        <span class=\"aoc-txt\">Led by <strong>Patrick Gordinne P\u00e9rez<\/strong>, economist registered under no. 2722 with the Colegio de Economistas de Alicante (Alicante Association of Economists) since 2004.<\/span>\n      <\/div>\n    <\/div>\n\n    <aside class=\"aoc-m210-panel\" aria-labelledby=\"aoc-m210-panel-t\">\n      <div class=\"aoc-m210-panel-top\">\n        <span class=\"aoc-m210-panel-t\" id=\"aoc-m210-panel-t\">Your next deadlines<\/span>\n        <span class=\"aoc-m210-badge\">New 2027 calendar<\/span>\n      <\/div>\n      <ul class=\"aoc-m210-dates\">\n        <li><span class=\"aoc-m210-dico aoc-m210-dico-1\"><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\" fill=\"none\" stroke=\"#063a35\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M3 10.5L12 3l9 7.5V21H3z\"\/><path d=\"M9 21v-6h6v6\"\/><\/svg><\/span><span><span class=\"aoc-m210-dl\">Home not rented \u00b7 tax year 2026<\/span><span class=\"aoc-m210-dv\">1 April \u2013 31 December 2027<\/span><\/span><\/li>\n        <li><span class=\"aoc-m210-dico aoc-m210-dico-2\"><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\" fill=\"none\" stroke=\"#8A6500\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><circle cx=\"8\" cy=\"15\" r=\"4\"\/><path d=\"M10.8 12.2L21 2M17 6l3 3M15 8l2 2\"\/><\/svg><\/span><span><span class=\"aoc-m210-dl\">2026 rent, nil return<\/span><span class=\"aoc-m210-dv\">1 \u2013 20 January 2027<\/span><\/span><\/li>\n        <li><span class=\"aoc-m210-dico aoc-m210-dico-2\"><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\" fill=\"none\" stroke=\"#8A6500\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><circle cx=\"8\" cy=\"15\" r=\"4\"\/><path d=\"M10.8 12.2L21 2M17 6l3 3M15 8l2 2\"\/><\/svg><\/span><span><span class=\"aoc-m210-dl\">2026 rent, tax to pay<\/span><span class=\"aoc-m210-dv\">1 \u2013 20 April 2027<\/span><\/span><\/li>\n        <li><span class=\"aoc-m210-dico aoc-m210-dico-3\"><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\" fill=\"none\" stroke=\"#831814\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M20.6 13.4l-7.2 7.2a2 2 0 0 1-2.8 0L2 12V2h10l8.6 8.6a2 2 0 0 1 0 2.8z\"\/><circle cx=\"7\" cy=\"7\" r=\"1.5\"\/><\/svg><\/span><span><span class=\"aoc-m210-dl\">Selling the property<\/span><span class=\"aoc-m210-dv\">3 months, starting 1 month after completion<\/span><\/span><\/li>\n      <\/ul>\n      <p class=\"aoc-m210-panel-note\">Deadlines under Order HAC\/623\/2026 (BOE 23\/06\/2026). A nil return (cuota cero) is filed when no tax is due, for example an EU resident whose expenses match or exceed the rent. UK residents are taxed on gross rent, so they normally have tax to pay.<\/p>\n    <\/aside>\n  <\/section>\n\n  <div class=\"aoc-m210-stats\" role=\"list\">\n    <div class=\"aoc-m210-stat\" role=\"listitem\"><span class=\"aoc-m210-num\">19%<\/span><p>On rental and imputed income if you live in the EU (Ireland included), Iceland, Norway or Liechtenstein. And on sale gains for everyone.<\/p><\/div>\n    <div class=\"aoc-m210-stat aoc-m210-stat-2\" role=\"listitem\"><span class=\"aoc-m210-num\">24%<\/span><p>On rental and imputed income if you live outside the EU and EEA, which since Brexit includes the UK.<\/p><\/div>\n    <div class=\"aoc-m210-stat aoc-m210-stat-3\" role=\"listitem\"><span class=\"aoc-m210-num\">3%<\/span><p>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.<\/p><\/div>\n  <\/div>\n\n  <!-- WHAT IS IT -->\n  <section class=\"aoc-m210-sec aoc-m210-just\" aria-labelledby=\"aoc-m210-h2-1\">\n    <div class=\"aoc-m210-answer\">\n      <div>\n        <span class=\"aoc-m210-kicker\">The short answer<\/span>\n        <h2 id=\"aoc-m210-h2-1\">What is Modelo 210, in plain English?<\/h2>\n        <p>It is the Spanish tax return for people who are <strong>not tax resident in Spain<\/strong> 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.<\/p>\n        <p>It is part of our <a href=\"https:\/\/www.asesoriaorihuelacosta.com\/en\/non-residents-foreigners\/\">tax services for non-residents and foreigners<\/a>. 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.<\/p>\n      <\/div>\n      <div class=\"aoc-m210-quote\">\n        <p><strong>Who we are:<\/strong> Asesor\u00eda Orihuela Costa, S.L., a Spanish tax and accounting firm with its office in Dehesa de Campoamor (Orihuela Costa, Alicante).<\/p>\n        <p><strong>What we do:<\/strong> 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.<\/p>\n        <p><strong>Where:<\/strong> properties anywhere in Spain (except the Basque Country and Navarre), handled remotely by WhatsApp and phone.<\/p>\n        <p><strong>Who it is for:<\/strong> non-resident owners from any country, with service in English, Spanish and French.<\/p>\n        <p><strong>Responsible professional:<\/strong> Patrick Gordinne P\u00e9rez, economist no. 2722, Colegio de Economistas de Alicante.<\/p>\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <!-- DOES IT APPLY -->\n  <section aria-labelledby=\"aoc-m210-h2-2\">\n    <span class=\"aoc-m210-kicker\">Before any numbers<\/span>\n    <h2 id=\"aoc-m210-h2-2\">Do you need to file? It depends where you live, not your passport<\/h2>\n    <p class=\"aoc-m210-intro\">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).<\/p>\n    <div class=\"aoc-m210-who\">\n      <div class=\"aoc-m210-who-box aoc-m210-who-yes\">\n        <h3>It applies if you live abroad and\u2026<\/h3>\n        <ul class=\"aoc-m210-tick\">\n          <li>you own a Spanish property that you use for holidays or that sits empty;<\/li>\n          <li>you let it out, long term or to holidaymakers;<\/li>\n          <li>you sell a property located in Spain.<\/li>\n        <\/ul>\n      <\/div>\n      <div class=\"aoc-m210-who-box aoc-m210-who-no\">\n        <h3>It does not apply if\u2026<\/h3>\n        <ul class=\"aoc-m210-tick\">\n          <li>you are tax resident in Spain: your income goes on the Spanish IRPF return instead;<\/li>\n          <li>the property is under construction or cannot be used for planning reasons: no imputed income arises.<\/li>\n        <\/ul>\n      <\/div>\n    <\/div>\n    <div class=\"aoc-m210-warn\" role=\"note\">\n      <svg viewBox=\"0 0 24 24\" aria-hidden=\"true\" fill=\"none\" stroke=\"#831814\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M10.3 3.9L1.8 18a2 2 0 0 0 1.7 3h17a2 2 0 0 0 1.7-3L13.7 3.9a2 2 0 0 0-3.4 0z\"\/><path d=\"M12 9v4M12 17h.01\"\/><\/svg>\n      <div>\n        <span class=\"aoc-m210-warn-t\">Common mistake: \u201cI have residency, so I don\u2019t file Modelo 210\u201d<\/span>\n        <p>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\u2019s tax authority, valid for one year.<\/p>\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <!-- THREE SITUATIONS -->\n  <section class=\"aoc-m210-sec\" aria-labelledby=\"aoc-m210-h2-3\">\n    <div class=\"aoc-m210-band\">\n      <span class=\"aoc-m210-kicker\">Empty, rented or sold<\/span>\n      <h2 id=\"aoc-m210-h2-3\">Three situations, three ways to work out the tax<\/h2>\n      <p class=\"aoc-m210-intro\">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.<\/p>\n      <div class=\"aoc-m210-cases\">\n        <article class=\"aoc-m210-case aoc-m210-case-1\">\n          <div class=\"aoc-m210-case-h\"><span class=\"aoc-m210-case-tag\">Imputed income<\/span><h3>You use it or it sits empty<\/h3><\/div>\n          <div class=\"aoc-m210-case-b\">\n            <p>Even with no rent coming in, Spain assumes the property produces income. It is based on the <strong>cadastral value<\/strong> shown on your IBI council tax bill, not on its market value.<\/p>\n            <ul class=\"aoc-m210-kv\">\n              <li><span>Taxable base<\/span><span>1.1% or 2% of cadastral value<\/span><\/li>\n              <li><span>Pro rata<\/span><span>Days of ownership<\/span><\/li>\n              <li><span>Expenses<\/span><span>Not deductible<\/span><\/li>\n              <li><span>Rate<\/span><span>19% or 24%<\/span><\/li>\n            <\/ul>\n            <div class=\"aoc-m210-ex\"><strong>Example<\/strong><p>Cadastral value\u00a0\u20ac120,000 at 1.1%: imputed income\u00a0\u20ac1,320. Living in Ireland:\u00a0\u20ac250.80. Living in the UK:\u00a0\u20ac316.80.<\/p><\/div>\n          <\/div>\n        <\/article>\n        <article class=\"aoc-m210-case aoc-m210-case-2\">\n          <div class=\"aoc-m210-case-h\"><span class=\"aoc-m210-case-tag\">Rental income<\/span><h3>You let it out<\/h3><\/div>\n          <div class=\"aoc-m210-case-b\">\n            <p>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.<\/p>\n            <ul class=\"aoc-m210-kv\">\n              <li><span>EU\/EEA base<\/span><span>Rent minus expenses<\/span><\/li>\n              <li><span>Other countries<\/span><span>Gross rent<\/span><\/li>\n              <li><span>Days not let<\/span><span>Imputed income<\/span><\/li>\n              <li><span>Rate<\/span><span>19% or 24%<\/span><\/li>\n            <\/ul>\n            <div class=\"aoc-m210-ex\"><strong>Example<\/strong><p>\u20ac12,000 rent and\u00a0\u20ac4,000 expenses. Living in Ireland:\u00a0\u20ac8,000 \u00d7 19% =\u00a0\u20ac1,520. Living in the UK:\u00a0\u20ac12,000 \u00d7 24% =\u00a0\u20ac2,880.<\/p><\/div>\n          <\/div>\n        <\/article>\n        <article class=\"aoc-m210-case aoc-m210-case-3\">\n          <div class=\"aoc-m210-case-h\"><span class=\"aoc-m210-case-tag\">Capital gain<\/span><h3>You sell it<\/h3><\/div>\n          <div class=\"aoc-m210-case-b\">\n            <p>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.<\/p>\n            <ul class=\"aoc-m210-kv\">\n              <li><span>Rate<\/span><span>19% for everyone<\/span><\/li>\n              <li><span>Withholding<\/span><span>3% of price (Modelo 211)<\/span><\/li>\n              <li><span>Deadline<\/span><span>3 months, after 1 month<\/span><\/li>\n              <li><span>Too much withheld<\/span><span>Claim a refund<\/span><\/li>\n            <\/ul>\n            <div class=\"aoc-m210-ex\"><strong>Example<\/strong><p>You sell for\u00a0\u20ac250,000: the buyer withholds\u00a0\u20ac7,500. With a\u00a0\u20ac20,000 gain, the tax is\u00a0\u20ac3,800, so you can reclaim\u00a0\u20ac3,700.<\/p><\/div>\n          <\/div>\n        <\/article>\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <!-- NEW DEADLINES -->\n  <section aria-labelledby=\"aoc-m210-h2-4\">\n    <div class=\"aoc-m210-new\">\n      <div class=\"aoc-m210-new-side\">\n        <span class=\"aoc-m210-big\">2027<\/span>\n        <h2 id=\"aoc-m210-h2-4\">Heads up: the Modelo 210 deadlines have changed<\/h2>\n        <p><strong>Order HAC\/623\/2026<\/strong>, published in Spain\u2019s Official Gazette (BOE) on 23 June 2026, moves the filing dates for rental and imputed income: income from 2026 is now filed in 2027.<\/p>\n        <p>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.<\/p>\n      <\/div>\n      <div class=\"aoc-m210-tl\" role=\"list\">\n        <div class=\"aoc-m210-tl-i\" role=\"listitem\"><span class=\"aoc-m210-dot\" aria-hidden=\"true\"><\/span><div><span class=\"aoc-m210-tl-when\">By 31\/12\/2026<\/span><h3>Home not rented, tax year 2025<\/h3><p>No change: filed during 2026.<\/p><\/div><\/div>\n        <div class=\"aoc-m210-tl-i\" role=\"listitem\"><span class=\"aoc-m210-dot\" aria-hidden=\"true\"><\/span><div><span class=\"aoc-m210-tl-when\">1 \u2013 20\/01\/2027<\/span><h3>2026 rent with a nil return<\/h3><p>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.<\/p><\/div><\/div>\n        <div class=\"aoc-m210-tl-i\" role=\"listitem\"><span class=\"aoc-m210-dot\" aria-hidden=\"true\"><\/span><div><span class=\"aoc-m210-tl-when\">1 \u2013 20\/04\/2027<\/span><h3>2026 rent with tax to pay<\/h3><p>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.<\/p><\/div><\/div>\n        <div class=\"aoc-m210-tl-i\" role=\"listitem\"><span class=\"aoc-m210-dot\" aria-hidden=\"true\"><\/span><div><span class=\"aoc-m210-tl-when\">1\/04 \u2013 31\/12\/2027<\/span><h3>Home not rented, tax year 2026<\/h3><p>Imputed income for 2026 can no longer be filed from January. Direct debit payments: until 23 December.<\/p><\/div><\/div>\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <!-- COMPARISON -->\n  <section class=\"aoc-m210-sec\" aria-labelledby=\"aoc-m210-h2-5\">\n    <span class=\"aoc-m210-kicker\">Where you live changes the bill<\/span>\n    <h2 id=\"aoc-m210-h2-5\">EU resident or UK resident: what changes<\/h2>\n    <p class=\"aoc-m210-intro\">An Irish owner and a British owner with identical flats in M\u00e1laga do not pay the same Spanish tax. Here is the difference at a glance:<\/p>\n    <table class=\"aoc-m210-table\">\n      <thead><tr><th scope=\"col\">Item<\/th><th scope=\"col\">Resident in the EU (e.g. Ireland), Iceland, Norway or Liechtenstein<\/th><th scope=\"col\">Resident elsewhere (UK, Switzerland, USA\u2026)<\/th><\/tr><\/thead>\n      <tbody>\n        <tr><th scope=\"row\">Rate on rental and imputed income<\/th><td data-label=\"EU \/ EEA\">19%<\/td><td data-label=\"Other countries\">24%<\/td><\/tr>\n        <tr><th scope=\"row\">Rental expenses<\/th><td data-label=\"EU \/ EEA\">Deductible if directly linked to the letting and there is tax information exchange<\/td><td data-label=\"Other countries\">Not deductible: tax on the full rent<\/td><\/tr>\n        <tr><th scope=\"row\">Expenses on a home not rented<\/th><td data-label=\"EU \/ EEA\">Not deductible<\/td><td data-label=\"Other countries\">Not deductible<\/td><\/tr>\n        <tr><th scope=\"row\">Gain on sale<\/th><td data-label=\"EU \/ EEA\">19%<\/td><td data-label=\"Other countries\">19%<\/td><\/tr>\n        <tr><th scope=\"row\">3% withholding on sale<\/th><td data-label=\"EU \/ EEA\">Yes<\/td><td data-label=\"Other countries\">Yes<\/td><\/tr>\n      <\/tbody>\n    <\/table>\n    <p class=\"aoc-m210-small\">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.<\/p>\n  <\/section>\n\n  <!-- DON'T MIX UP -->\n  <section aria-labelledby=\"aoc-m210-h2-6\">\n    <span class=\"aoc-m210-kicker\">Selling as a non-resident<\/span>\n    <h2 id=\"aoc-m210-h2-6\">Modelo 211, Modelo 210 and plusval\u00eda municipal are not the same thing<\/h2>\n    <p class=\"aoc-m210-intro\">This is where most sellers get confused. They are three separate obligations, with different people responsible and different deadlines:<\/p>\n    <div class=\"aoc-m210-trio\">\n      <div class=\"aoc-m210-tri aoc-m210-tri-1\">\n        <span class=\"aoc-m210-tri-n\">Modelo 211<\/span>\n        <span class=\"aoc-m210-tri-who\">Filed by the buyer<\/span>\n        <p>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.<\/p>\n      <\/div>\n      <div class=\"aoc-m210-tri aoc-m210-tri-2\">\n        <span class=\"aoc-m210-tri-n\">Modelo 210<\/span>\n        <span class=\"aoc-m210-tri-who\">Filed by the seller<\/span>\n        <p>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.<\/p>\n      <\/div>\n      <div class=\"aoc-m210-tri aoc-m210-tri-3\">\n        <span class=\"aoc-m210-tri-n\">Plusval\u00eda municipal<\/span>\n        <span class=\"aoc-m210-tri-who\">Local council tax<\/span>\n        <p>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.<\/p>\n      <\/div>\n    <\/div>\n    <p class=\"aoc-m210-small\">If you are planning to sell, the smoothest route is to plan everything from day one with our <a href=\"https:\/\/www.asesoriaorihuelacosta.com\/en\/property-sales-and-inheritance\/\">property sale and inheritance service<\/a>.<\/p>\n  <\/section>\n\n  <!-- DOCUMENTS & DID YOU KNOW -->\n  <section class=\"aoc-m210-sec\" aria-labelledby=\"aoc-m210-h2-7\">\n    <div class=\"aoc-m210-two\">\n      <div class=\"aoc-m210-docs\">\n        <span class=\"aoc-m210-kicker\">Have these ready<\/span>\n        <h2 id=\"aoc-m210-h2-7\">What we need for your Modelo 210<\/h2>\n        <ul class=\"aoc-m210-tick\">\n          <li>NIE and passport for each owner.<\/li>\n          <li>Your escritura (title deed) and IBI bill, which shows the cadastral reference and value.<\/li>\n          <li>If you let the property: dates, rent received and expense invoices.<\/li>\n          <li>A certificate of tax residence from HMRC, Revenue or your country\u2019s tax authority, when residence has to be proven.<\/li>\n          <li>If you sell: purchase and sale deeds, costs of both and the Modelo 211 copy from the buyer.<\/li>\n          <li>Bank account details for a direct debit or a refund.<\/li>\n        <\/ul>\n      <\/div>\n      <div>\n        <span class=\"aoc-m210-kicker\">Did you know?<\/span>\n        <h2>Four things many owners miss<\/h2>\n        <div class=\"aoc-m210-facts\">\n          <div class=\"aoc-m210-fact\"><span class=\"aoc-m210-fact-i\" aria-hidden=\"true\">1<\/span><p><strong>Each owner files separately.<\/strong> If a couple owns the home, each declares their own share according to their ownership percentage.<\/p><\/div>\n          <div class=\"aoc-m210-fact\"><span class=\"aoc-m210-fact-i\" aria-hidden=\"true\">2<\/span><p><strong>Nothing to deduct on an empty home.<\/strong> IBI and community fees do not reduce imputed income.<\/p><\/div>\n          <div class=\"aoc-m210-fact\"><span class=\"aoc-m210-fact-i\" aria-hidden=\"true\">3<\/span><p><strong>Letting for a few months does not cover the rest.<\/strong> Days without tenants still create imputed income, pro rata.<\/p><\/div>\n          <div class=\"aoc-m210-fact\"><span class=\"aoc-m210-fact-i\" aria-hidden=\"true\">4<\/span><p><strong>Two tax years, two calendars.<\/strong> 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.<\/p><\/div>\n        <\/div>\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <!-- HOW WE WORK -->\n  <section aria-labelledby=\"aoc-m210-h2-8\">\n    <span class=\"aoc-m210-kicker\">No travel, no surprises<\/span>\n    <h2 id=\"aoc-m210-h2-8\">How we prepare your Modelo 210<\/h2>\n    <div class=\"aoc-m210-steps\" role=\"list\">\n      <div class=\"aoc-m210-step\" role=\"listitem\"><span class=\"aoc-m210-step-n\" aria-hidden=\"true\">01<\/span><h3>We review your situation<\/h3><p>Residence, owners, shares and how the property was actually used during the year.<\/p><\/div>\n      <div class=\"aoc-m210-step\" role=\"listitem\"><span class=\"aoc-m210-step-n\" aria-hidden=\"true\">02<\/span><h3>We calculate<\/h3><p>Using the cadastral value, days, income and the expenses the rules allow in your case.<\/p><\/div>\n      <div class=\"aoc-m210-step\" role=\"listitem\"><span class=\"aoc-m210-step-n\" aria-hidden=\"true\">03<\/span><h3>We explain it<\/h3><p>Amount, deadline and how to pay, in English, before anything is filed.<\/p><\/div>\n      <div class=\"aoc-m210-step\" role=\"listitem\"><span class=\"aoc-m210-step-n\" aria-hidden=\"true\">04<\/span><h3>We file it<\/h3><p>On time, with the receipt kept for you and for any future checks.<\/p><\/div>\n    <\/div>\n    <div class=\"aoc-m210-year\">\n      <svg viewBox=\"0 0 24 24\" aria-hidden=\"true\" fill=\"none\" stroke=\"#063a35\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><rect x=\"3\" y=\"4\" width=\"18\" height=\"18\" rx=\"2\"\/><path d=\"M16 2v4M8 2v4M3 10h18\"\/><path d=\"M8.5 15.5l2.3 2.3 4.7-4.6\"\/><\/svg>\n      <p><strong>Your Spanish property, in order all year round, wherever it is.<\/strong> 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.<\/p>\n    <\/div>\n  <\/section>\n\n  <!-- LIMITS & AUTHOR -->\n  <section class=\"aoc-m210-sec\" aria-labelledby=\"aoc-m210-h2-9\">\n    <span class=\"aoc-m210-kicker\">What the service covers<\/span>\n    <h2 id=\"aoc-m210-h2-9\">What we do, and what we don\u2019t<\/h2>\n    <p class=\"aoc-m210-intro\">Asesor\u00eda 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.<\/p>\n    <div class=\"aoc-m210-limits\">\n      <div class=\"aoc-m210-lim\">\n        <h3><span aria-hidden=\"true\"><\/span>We take care of<\/h3>\n        <ul>\n          <li>Calculating and filing Modelo 210 for imputed income, rental income or a sale.<\/li>\n          <li>Claiming back any excess 3% withholding after a sale.<\/li>\n          <li>Looking after the Spanish tax on your property all year round.<\/li>\n          <li>Coordinating the whole sale, including the tax that follows.<\/li>\n        <\/ul>\n      <\/div>\n      <div class=\"aoc-m210-lim aoc-m210-lim-no\">\n        <h3><span aria-hidden=\"true\"><\/span>Outside our scope<\/h3>\n        <ul>\n          <li>Disputes with tenants, buyers or sellers: these need a lawyer.<\/li>\n          <li>Immigration and residency applications.<\/li>\n          <li>Your UK or Irish tax return: we give your accountant there the Spanish documents and figures they need.<\/li>\n        <\/ul>\n      <\/div>\n    <\/div>\n    <div class=\"aoc-m210-author\">\n      <span class=\"aoc-m210-sign-ini\" aria-hidden=\"true\">PG<\/span>\n      <p>Written and reviewed by <strong>Patrick Gordinne P\u00e9rez<\/strong>, economist registered under no. 2722 with the Colegio de Economistas de Alicante (Alicante Association of Economists) since 2004, director of Asesor\u00eda Orihuela Costa. Meet the team on our <a href=\"https:\/\/www.asesoriaorihuelacosta.com\/en\/about-us\/\">about us<\/a> page.<\/p>\n    <\/div>\n  <\/section>\n\n  <!-- FAQ -->\n  <section aria-labelledby=\"aoc-m210-h2-10\">\n    <span class=\"aoc-m210-kicker aoc-m210-center\">Common questions<\/span>\n    <h2 id=\"aoc-m210-h2-10\" class=\"aoc-m210-center\">Modelo 210: frequently asked questions<\/h2>\n    <div class=\"aoc-m210-faq\" data-aoc-m210-faq>\n      <div class=\"aoc-m210-faq-item\">\n        <button class=\"aoc-m210-faq-q\" type=\"button\" aria-expanded=\"false\" aria-controls=\"aoc-m210-faq-1\" id=\"aoc-m210-faq-q1\">Who has to file Modelo 210?<span class=\"aoc-m210-faq-ico\" aria-hidden=\"true\"><\/span><\/button>\n        <div class=\"aoc-m210-faq-a\" id=\"aoc-m210-faq-1\" role=\"region\" aria-labelledby=\"aoc-m210-faq-q1\" hidden>\n          <p>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.<\/p>\n        <\/div>\n      <\/div>\n      <div class=\"aoc-m210-faq-item\">\n        <button class=\"aoc-m210-faq-q\" type=\"button\" aria-expanded=\"false\" aria-controls=\"aoc-m210-faq-2\" id=\"aoc-m210-faq-q2\">Can you file Modelo 210 if my property is not on the Costa Blanca?<span class=\"aoc-m210-faq-ico\" aria-hidden=\"true\"><\/span><\/button>\n        <div class=\"aoc-m210-faq-a\" id=\"aoc-m210-faq-2\" role=\"region\" aria-labelledby=\"aoc-m210-faq-q2\" hidden>\n          <p>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.<\/p>\n        <\/div>\n      <\/div>\n      <div class=\"aoc-m210-faq-item\">\n        <button class=\"aoc-m210-faq-q\" type=\"button\" aria-expanded=\"false\" aria-controls=\"aoc-m210-faq-3\" id=\"aoc-m210-faq-q3\">My Spanish home is not rented out. Do I still pay tax?<span class=\"aoc-m210-faq-ico\" aria-hidden=\"true\"><\/span><\/button>\n        <div class=\"aoc-m210-faq-a\" id=\"aoc-m210-faq-3\" role=\"region\" aria-labelledby=\"aoc-m210-faq-q3\" hidden>\n          <p>Yes, as a rule. You declare imputed income of 1.1% or 2% of the cadastral value, depending on when the town\u2019s 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.<\/p>\n        <\/div>\n      <\/div>\n      <div class=\"aoc-m210-faq-item\">\n        <button class=\"aoc-m210-faq-q\" type=\"button\" aria-expanded=\"false\" aria-controls=\"aoc-m210-faq-4\" id=\"aoc-m210-faq-q4\">When is Modelo 210 due from 2026 onwards?<span class=\"aoc-m210-faq-ico\" aria-hidden=\"true\"><\/span><\/button>\n        <div class=\"aoc-m210-faq-a\" id=\"aoc-m210-faq-4\" role=\"region\" aria-labelledby=\"aoc-m210-faq-q4\" hidden>\n          <p>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.<\/p>\n        <\/div>\n      <\/div>\n      <div class=\"aoc-m210-faq-item\">\n        <button class=\"aoc-m210-faq-q\" type=\"button\" aria-expanded=\"false\" aria-controls=\"aoc-m210-faq-5\" id=\"aoc-m210-faq-q5\">As a UK resident, can I deduct expenses from my Spanish rental income?<span class=\"aoc-m210-faq-ico\" aria-hidden=\"true\"><\/span><\/button>\n        <div class=\"aoc-m210-faq-a\" id=\"aoc-m210-faq-5\" role=\"region\" aria-labelledby=\"aoc-m210-faq-q5\" hidden>\n          <p>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%.<\/p>\n        <\/div>\n      <\/div>\n      <div class=\"aoc-m210-faq-item\">\n        <button class=\"aoc-m210-faq-q\" type=\"button\" aria-expanded=\"false\" aria-controls=\"aoc-m210-faq-6\" id=\"aoc-m210-faq-q6\">I am selling as a non-resident. What happens to the 3% the buyer keeps back?<span class=\"aoc-m210-faq-ico\" aria-hidden=\"true\"><\/span><\/button>\n        <div class=\"aoc-m210-faq-a\" id=\"aoc-m210-faq-6\" role=\"region\" aria-labelledby=\"aoc-m210-faq-q6\" hidden>\n          <p>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.<\/p>\n        <\/div>\n      <\/div>\n      <div class=\"aoc-m210-faq-item\">\n        <button class=\"aoc-m210-faq-q\" type=\"button\" aria-expanded=\"false\" aria-controls=\"aoc-m210-faq-7\" id=\"aoc-m210-faq-q7\">Is Modelo 210 the same as the plusval\u00eda municipal?<span class=\"aoc-m210-faq-ico\" aria-hidden=\"true\"><\/span><\/button>\n        <div class=\"aoc-m210-faq-a\" id=\"aoc-m210-faq-7\" role=\"region\" aria-labelledby=\"aoc-m210-faq-q7\" hidden>\n          <p>No. Modelo 210 is Spanish non-resident income tax, managed by the Spanish tax agency (Agencia Tributaria). The plusval\u00eda 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.<\/p>\n        <\/div>\n      <\/div>\n      <div class=\"aoc-m210-faq-item\">\n        <button class=\"aoc-m210-faq-q\" type=\"button\" aria-expanded=\"false\" aria-controls=\"aoc-m210-faq-8\" id=\"aoc-m210-faq-q8\">Do I also have to report my Spanish income in the UK?<span class=\"aoc-m210-faq-ico\" aria-hidden=\"true\"><\/span><\/button>\n        <div class=\"aoc-m210-faq-a\" id=\"aoc-m210-faq-8\" role=\"region\" aria-labelledby=\"aoc-m210-faq-q8\" hidden>\n          <p>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.<\/p>\n        <\/div>\n      <\/div>\n      <div class=\"aoc-m210-faq-item\">\n        <button class=\"aoc-m210-faq-q\" type=\"button\" aria-expanded=\"false\" aria-controls=\"aoc-m210-faq-9\" id=\"aoc-m210-faq-q9\">Can you file Modelo 210 for me while I live abroad?<span class=\"aoc-m210-faq-ico\" aria-hidden=\"true\"><\/span><\/button>\n        <div class=\"aoc-m210-faq-a\" id=\"aoc-m210-faq-9\" role=\"region\" aria-labelledby=\"aoc-m210-faq-q9\" hidden>\n          <p>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\u00a0608\u00a0109\u00a0331 or call +34\u00a0965\u00a0323\u00a0126.<\/p>\n        <\/div>\n      <\/div>\n    <\/div>\n  <\/section>\n\n  <!-- CLOSING -->\n  <section class=\"aoc-m210-sec\" aria-labelledby=\"aoc-m210-h2-11\">\n    <div class=\"aoc-m210-final\">\n      <div>\n        <span class=\"aoc-m210-kicker aoc-m210-kicker-lt\">Hand it over to us<\/span>\n        <h2 id=\"aoc-m210-h2-11\">Tell us what you own in Spain and we\u2019ll tell you which Modelo 210 you need<\/h2>\n        <p>Send us your IBI bill and let us know whether the property is empty, let or for sale, wherever it is in Spain. We\u2019ll reply with what has to be filed, when, and what we need from you, and then we file it.<\/p>\n        <div class=\"aoc-m210-ctas\">\n          <a class=\"aoc-m210-btn aoc-m210-btn-wa\" href=\"https:\/\/wa.me\/34608109331?text=Hello%2C%20I%20need%20help%20with%20my%20Modelo%20210\" target=\"_blank\" rel=\"noopener\"><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\" fill=\"currentColor\"><path d=\"M12 2a10 10 0 0 0-8.6 15.1L2 22l5-1.3A10 10 0 1 0 12 2zm0 18.2a8.2 8.2 0 0 1-4.2-1.2l-.3-.2-3 .8.8-2.9-.2-.3A8.2 8.2 0 1 1 12 20.2zm4.5-6.1c-.2-.1-1.5-.7-1.7-.8-.2-.1-.4-.1-.6.1l-.8 1c-.1.2-.3.2-.5.1a6.7 6.7 0 0 1-3.3-2.9c-.3-.4.2-.4.7-1.3.1-.2 0-.3 0-.4l-.8-1.8c-.2-.5-.4-.4-.6-.4h-.5a1 1 0 0 0-.7.3 3 3 0 0 0-.9 2.2 5.2 5.2 0 0 0 1.1 2.7 11.8 11.8 0 0 0 4.5 4c1.7.7 2.3.8 3.2.6.5-.1 1.5-.6 1.7-1.2.2-.6.2-1.1.2-1.2-.1-.1-.3-.2-.5-.3z\"\/><\/svg>Message us on WhatsApp<\/a>\n          <a class=\"aoc-m210-btn aoc-m210-btn-ghost\" href=\"https:\/\/www.asesoriaorihuelacosta.com\/en\/contact\/\">Get my Modelo 210 filed<\/a>\n        <\/div>\n      <\/div>\n      <div class=\"aoc-m210-contact\">\n        <p><strong>Asesor\u00eda Orihuela Costa, S.L.<\/strong><\/p>\n        <p>Avenida Adelfas 12, Local 5, Dehesa de Campoamor, 03189 Orihuela Costa (Alicante), Spain<\/p>\n        <p>Phone: <a href=\"tel:+34965323126\">+34\u00a0965\u00a0323\u00a0126<\/a><br>WhatsApp: <a href=\"https:\/\/wa.me\/34608109331\" target=\"_blank\" rel=\"noopener\">+34\u00a0608\u00a0109\u00a0331<\/a><\/p>\n        <p>Winter hours (October to June): Monday to Thursday 9:00\u201317:00, Friday 9:00\u201314:00.<br>Summer hours (July to September): Monday to Friday 8:00\u201315:00.<\/p>\n        <p>We speak English, Spanish and French.<\/p>\n      <\/div>\n    <\/div>\n    <p class=\"aoc-m210-rev\">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.<\/p>\n  <\/section>\n\n<\/div>\n\n<script type=\"application\/ld+json\">\n{\n \"@context\": \"https:\/\/schema.org\",\n \"@type\": \"FAQPage\",\n \"inLanguage\": \"en-GB\",\n \"mainEntity\": [\n  {\n   \"@type\": \"Question\",\n   \"name\": \"Who has to file Modelo 210?\",\n   \"acceptedAnswer\": {\n    \"@type\": \"Answer\",\n    \"text\": \"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.\"\n   }\n  },\n  {\n   \"@type\": \"Question\",\n   \"name\": \"Can you file Modelo 210 if my property is not on the Costa Blanca?\",\n   \"acceptedAnswer\": {\n    \"@type\": \"Answer\",\n    \"text\": \"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.\"\n   }\n  },\n  {\n   \"@type\": \"Question\",\n   \"name\": \"My Spanish home is not rented out. Do I still pay tax?\",\n   \"acceptedAnswer\": {\n    \"@type\": \"Answer\",\n    \"text\": \"Yes, as a rule. You declare imputed income of 1.1% or 2% of the cadastral value, depending on when the town\u2019s 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.\"\n   }\n  },\n  {\n   \"@type\": \"Question\",\n   \"name\": \"When is Modelo 210 due from 2026 onwards?\",\n   \"acceptedAnswer\": {\n    \"@type\": \"Answer\",\n    \"text\": \"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.\"\n   }\n  },\n  {\n   \"@type\": \"Question\",\n   \"name\": \"As a UK resident, can I deduct expenses from my Spanish rental income?\",\n   \"acceptedAnswer\": {\n    \"@type\": \"Answer\",\n    \"text\": \"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%.\"\n   }\n  },\n  {\n   \"@type\": \"Question\",\n   \"name\": \"I am selling as a non-resident. What happens to the 3% the buyer keeps back?\",\n   \"acceptedAnswer\": {\n    \"@type\": \"Answer\",\n    \"text\": \"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.\"\n   }\n  },\n  {\n   \"@type\": \"Question\",\n   \"name\": \"Is Modelo 210 the same as the plusval\u00eda municipal?\",\n   \"acceptedAnswer\": {\n    \"@type\": \"Answer\",\n    \"text\": \"No. Modelo 210 is Spanish non-resident income tax, managed by the Spanish tax agency (Agencia Tributaria). The plusval\u00eda 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.\"\n   }\n  },\n  {\n   \"@type\": \"Question\",\n   \"name\": \"Do I also have to report my Spanish income in the UK?\",\n   \"acceptedAnswer\": {\n    \"@type\": \"Answer\",\n    \"text\": \"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.\"\n   }\n  },\n  {\n   \"@type\": \"Question\",\n   \"name\": \"Can you file Modelo 210 for me while I live abroad?\",\n   \"acceptedAnswer\": {\n    \"@type\": \"Answer\",\n    \"text\": \"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.\"\n   }\n  }\n ]\n}\n<\/script>\n<script>\n(function(){\n  if(window.aocM210FaqInit){return;}\n  window.aocM210FaqInit=true;\n  function init(){\n    var lists=document.querySelectorAll('[data-aoc-m210-faq]');\n    for(var i=0;i<lists.length;i++){\n      var btns=lists[i].querySelectorAll('.aoc-m210-faq-q');\n      for(var j=0;j<btns.length;j++){\n        btns[j].addEventListener('click',function(){\n          var open=this.getAttribute('aria-expanded')==='true';\n          var panel=document.getElementById(this.getAttribute('aria-controls'));\n          this.setAttribute('aria-expanded',open?'false':'true');\n          if(panel){panel.hidden=open;}\n          this.parentNode.classList.toggle('is-open',!open);\n        });\n      }\n    }\n  }\n  if(document.readyState==='loading'){document.addEventListener('DOMContentLoaded',init);}else{init();}\n})();\n<\/script>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\n<\/div>\n\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Non-residents \u00b7 Properties anywhere in Spain 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 [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":51796,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_eb_attr":"","inline_featured_image":false,"footnotes":""},"class_list":["post-51812","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Modelo 210 Spain: Non-Resident Tax Return &amp; Deadlines | AOC<\/title>\n<meta name=\"description\" content=\"Modelo 210 for non-residents with a home in Orihuela Costa or Torrevieja: empty, let or sold. New 2027 deadlines, UK and Irish owners. We file it for you.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.asesoriaorihuelacosta.com\/en\/non-residents-foreigners\/modelo-210\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Modelo 210 Spain: Non-Resident Tax Return &amp; Deadlines | AOC\" \/>\n<meta property=\"og:description\" content=\"Modelo 210 for non-residents with a home in Orihuela Costa or Torrevieja: empty, let or sold. New 2027 deadlines, UK and Irish owners. 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