Property country · ES
Spain
Modelo 210 covers several distinct non-resident property-income events.
Tax authority
Agencia Tributaria
First form map
Modelo 210
The short answer
Spain uses Modelo 210 for non-residents without a permanent establishment, including rented property, imputed income and property disposals. These are different income codes and can follow different filing calendars.
Filing route: Agencia Tributaria electronic office.
When does a non-resident property owner use Modelo 210?
Distinguish rent, imputed income and a property sale before choosing the filing path.
Read the route 02What information feeds Modelo 210?
A records checklist for the Spanish non-resident property return.
Read the route 03Modelo 210 deadlines changed in 2026
Why the property-income type and accrual period must be checked against the live official notice.
Read the route 04Can a non-resident deduct Spanish rental expenses?
A cautious evidence-first guide because eligibility can depend on residence and the applicable rules.
Read the route 05NIE, NIF and access before Modelo 210
The identity and electronic-access facts to settle before preparing the figures.
Read the route 06The evidence pack for Modelo 210
Keep the return reproducible by income type, accrual period and ownership share.
Read the route 07Submit and pay Modelo 210 without losing the trail
Coordinate declaration, NRC or bank route, and the saved official receipt.
Read the route 08Correcting a Modelo 210 filing
A cautious route because rectification procedures and supported models can change.
Read the routeSupported next step · Modelo 210 Desk
Prepare a simple Modelo 210 case
For supported non-resident property cases; complex residency, treaty, sale and representative questions remain outside scope.
Primary evidence