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 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