{"id":46249,"date":"2025-10-23T12:21:35","date_gmt":"2025-10-23T12:21:35","guid":{"rendered":"https:\/\/www.asesoriaorihuelacosta.com\/?p=46249"},"modified":"2026-03-08T07:55:26","modified_gmt":"2026-03-08T07:55:26","slug":"form-210","status":"publish","type":"post","link":"https:\/\/www.asesoriaorihuelacosta.com\/en\/form-210\/","title":{"rendered":"Form 210: The Complete Guide for the Tax Return of Non-Residents in Spain"},"content":{"rendered":"\t\t
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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.<\/p>

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.<\/p>

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What exactly is the Form 210 (IRNR)?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t
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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.<\/p>

If you want to understand the tax itself before filing, read our full guide on non-resident property tax in Spain<\/a><\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t

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Who is required to submit Form 210?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t
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There are two main scenarios for property owners:<\/p>

1. Owners with Property for Own Use (Imputed Income)<\/h3>

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.”<\/p>

  • How the form 210 is calculated<\/strong>? 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).<\/li><\/ul>

    BELOW YOU HAVE AN ORIENTATIVE CALCULATOR<\/span><\/p>

    • Submission deadline<\/strong>: It is submitted once a year<\/strong>, a year expired (31\/12\/XX<\/strong>). 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<\/strong> is presented until December 31, 2025<\/strong>).<\/li><\/ul>

      2. Owners with Leased Property<\/h3>

      If you rent your property (holiday or long-term rental), you must declare the income you get.<\/p>

      • How the rent tax is calculated<\/strong>? Full income is declared. EU\/EEA residents<\/span> can deduct expenses<\/span><\/strong> (IBI, Electricity, Water, Cleaning, Agency, Insurance, community, mortgage interest, etc.), but non-EU residents<\/strong><\/span> (e.g. British) cannot deduct<\/strong><\/span> anything.<\/li>
      • Submission deadline<\/strong>: It is submitted annually. From January 1 to January 20<\/strong> of the following year.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t
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