In preparation
Modelo 210: Spain's tax for owners who live elsewhere
If you own a home in Spain but are not tax resident there, Spain expects a Modelo 210 every year. That applies even if the home is never rented and earns nothing.
The essentials
- Who files
- Anyone who owns property in Spain and is not tax resident there. Each co-owner files separately.
- Used by you or standing empty
- Spain taxes a notional income: 1.1% of the cadastral value if that value was revised in the last 10 years, otherwise 2%.
- Rented out
- The rent you received. Residents of the EU and EEA may deduct costs, others may not.
- Tax rate
- 19% for residents of the EU and EEA, 24% for everyone else, including Switzerland and the United Kingdom.
- Deadlines
- Own use: by 31 December of the following year. Rent: between 1 and 20 January of the following year.