Modelo 210
Tax declaration for non-resident property owners in Spain
Owning a property in Spain means you must file Modelo 210 every year, even if you don’t rent it out. We take care of the full declaration for you, calculate exactly what you owe, and submit everything on your behalf.
Need to file your Modelo 210?
We make the entire process clear and simple. Whether your property is rented out or used privately, our experts prepares the full declaration for you.
Clear, reliable support for your Spanish property tax
Annual Modelo 210
Property Not Rented-
Annual Modelo 210 filing (imputed income)
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Full calculation based on cadastral value
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Preparation and submission to the Spanish tax office
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Clear guidance on what information we need
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English-speaking support
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Review of previous years (optional)
Annual Modelo 210
Property Rented Part of the Year-
Annual Modelo 210 filing (imputed income & rental income)
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Full calculation based on cadastral value
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Preparation and submission to the Spanish tax office
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Clear guidance on what information we need
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English-speaking support
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Review of previous years (optional)
What is Modelo 210?
Modelo 210 is the Spanish tax declaration required for non-residents who own property in Spain. Even if you don’t rent out your property, Spanish law requires you to file this tax every year. If you do rent it out, you will need to file an additional Modelo 210 based on your rental income.
Because the rules and the tax portal are entirely in Spanish, many non-resident owners find the process confusing, especially when they need to calculate imputed income, rental periods, deductions or deadlines.
Our team makes it clear and handles the entire filing for you.
Modelo 210 is required if:
✅ You live outside Spain (EU or non-EU)
✅ You own a property in Spain (house, apartment, holiday home, etc.)
✅ Your property is rented out or used privately
✅ You want to stay fully compliant and avoid penalties from the Spanish tax office
✅ You prefer someone to handle the paperwork and calculations for you
Modelo 210 FAQ
Modelo 210 is the Spanish tax declaration required for non-residents who own property in Spain. It covers rental income or imputed income when the property is not rented out.
Yes. All non-resident property owners must file annually, even if the property is only used privately.
If your property is not rented out: once per year.
If you rent it out: normally quarterly, based on rental income.
We only need basic property details, your NIE, and information about rental periods (if applicable). Our team will guide you through exactly what’s required.
Spain assumes that a second home generates a small amount of taxable “notional” income when it’s for your use but not rented out. This amount is calculated using the cadastral value.
EU/EEE residents: 19%
Non-EU residents: 24%
These rates apply to net rental income or imputed income.
If you are an EU/EEE resident, you can deduct certain rental-related expenses. Non-EU residents generally cannot deduct expenses.
You may face fines, interest, or issues when selling the property. The Spanish tax office can request unpaid amounts retroactively.
Yes. We can review and file missed or incorrect Modelo 210 declarations from past years.
Once we receive your details, we typically prepare and submit your Modelo 210 within a few days.
Exactly is a private, independent accounting & advisory firm (not a government agency). We provide administrative support services to help you register your SL with government bodies. All final decisions and documents are issued by the official authorities.
Own property
in Spain
Stay fully
compliant
The Spanish Modelo 210 is the mandatory tax declaration for non-residents who own property in Spain. Whether your property is rented out or only used privately, the Spanish tax office requires you to file this tax correctly and on time each year.
Because the system, rules and calculations are entirely in Spanish, many property owners find it unclear what they must declare, which rate applies, or how to calculate imputed income. That’s where we help.
Exactly will handle every step for you. Clearly, accurately, and without surprises.
Ready to get started? Then share your details with us. Or choose free advice if you need more information
You're in good hands
AECE: Accredited Membership
As an accredited member of the Association of Accountants and Tax Advisors in Spain (AECE), Exactly possesses the knowledge and qualifications to assist you with a wide range of services. Our team of accountants are personally AECE certified and undergo regular training to provide you with the best advice and expertise.
Agencia Tributaria: Official Collaboration
Exactly is affiliated with Agencia Tributaria, the Spanish tax agency. This collaboration ensures that our clients receive accurate, reliable, and up-to-date information, helping them prevent and reduce potential issues with the tax authorities. Furthermore, our partnership with Agencia Tributaria enables us to find faster and more efficient solutions for our clients in case of questions or problems. This collaboration does not imply government endorsement; official decisions and documents are issued solely by the authorities.
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