Spanish tax return for non-residents
Modelo 210 for non-resident property owners in Spain
Own a home in Spain but live abroad? We file your Modelo 210 in English, from €49. The 2025 imputed income must be filed by 31 December 2026.
How the tax is calculated
The imputed income is 1.1% of the cadastral value if it was revised in the last ten years, and 2% otherwise. The tax rate is 19% for residents of the EU or EEA and 24% for everyone else, including the United Kingdom.
Deadlines
| Income | Deadline |
|---|---|
| Imputed income 2025 | 31 December 2026 (23 December by direct debit) |
| Imputed income 2026 onwards | 1 April to 31 December of the following year |
| Rental income | New filing periods from late 2026; we tell you which applies |
Source: Spanish Tax Agency, Orden HAC/623/2026.
What we need
- Owners' names and NIE numbers.
- Your latest IBI (council tax) receipt.
- Your country of residence and the days the property was rented, if any.
Questions
Do I have to file if I don't rent my property out?
Yes. Non-resident owners pay tax on an imputed income of 1.1% or 2% of the property's cadastral value, even if it earns nothing.
What is the deadline for 2025?
The imputed income for 2025 must be filed by 31 December 2026, or by 23 December if you pay by direct debit.
What changes from tax year 2026?
From tax year 2026 the filing window for imputed income runs from 1 April to 31 December of the following year, so 2026 is filed between 1 April and 31 December 2027.
I haven't filed for several years. Can you help?
Yes. We file the back years from €69 each and tell you the total, including any surcharges, before you pay.
Fixed-price quote
Tell us about your property
We reply within one working day with the exact fee and what we need from you. Fees are fixed and shown before you pay.
- Email: alejandroverafiscal@hotmail.com
- Phone / WhatsApp: +34 685 070 100
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