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Non-ResidentTax Atlas

Spain · forms

What information feeds Modelo 210?

A records checklist for the Spanish non-resident property return.

Direct answer

The official Modelo 210 instructions request taxpayer identification, income type, accrual period, property location and ownership data, plus the relevant income and tax calculation fields.

Working route

01

Identity and representation

Prepare NIE/NIF details, residence-country information, address and any representative or payer data required by the filing route.

02

Property identity

Keep the cadastral reference, address, ownership percentage and acquisition data available.

03

Income-specific figures

Rental receipts, eligible costs, cadastral values or transfer figures belong to different case types. Do not reuse one worksheet for all three.

Hard stop

A form-preparation tool cannot determine a treaty residence dispute or replace conveyancing advice for a disposal.

Primary evidence

Official sources

Reviewed 03 Aug 2026