Modelo 210 — Spanish non-resident tax estimator

What Modelo 210 is

Modelo 210 is Spain's annual tax return for non-resident income. For property owners, it covers two scenarios:

• Property owned but not rented — Spain taxes "imputed income" on the hypothetical return you'd get from the property. The base is 1.1% of cadastral value (or 2% if the cadastral value hasn't been revised in the last 10 years — most haven't been recently revised; confirm with your gestor). That base is then taxed at 19% (EU/EEA) or 24% (non-EU).
• Rented property — taxed on actual rental income. EU/EEA residents can deduct expenses (IBI, community fees, mortgage interest, repairs, insurance, amortization) and pay 19% on net. Non-EU residents cannot deduct anything and pay 24% on gross — a meaningful difference.

Filing deadlines

• Unrented (imputed income) — file once a year for the prior tax year. Deadline is December 31 of the year following (e.g. 2026 tax return due by Dec 31, 2027). If you're paying by direct debit the effective deadline is ~Dec 23.
• Rental income — quarterly filings (Jan, Apr, Jul, Oct) for the prior quarter's income. More frequent, easier to fall behind on. Most non-resident landlords have a gestor on standing retainer for this.

Co-owners file separately

If you and your partner own 50/50, each of you files your own Modelo 210 for your share. Ownership share + months owned pro-rate the taxable base — the calculator above handles both.

What this calculator doesn't do

It gives you an estimate. It doesn't file. Spain requires filing via AEAT's online system with a Cl@ve certificate or via a fiscal representative — almost every non-resident uses a gestor. Typical filing fees run €75-120 per owner per return. That's the price of not having to deal with the Agencia Tributaria's Spanish-only portal, interest penalties for late filing, and the annual question of whether your cadastral value was revised in the last 10 years.