Tax advice
Which income is declared on the non-resident Form 210, how much you pay and by when. If you need it, an English-speaking tax adviser helps you.
Guide
Form 210 (modelo 210) is the return for non-resident income tax (IRNR, AEAT modelo 210 or non resident tax Spain): owning, renting out or selling a home in Spain without living here.
You are non-resident if you do not spend more than 183 days a year in Spain and do not have the centre of your activities or economic interests here. You file it if:
They do not go on Form 210 but under Inheritance and Gift Tax (Impuesto sobre Sucesiones y Donaciones). Today non-residents can, as a general rule, apply the reductions of the relevant region (autonomous community), just like a resident. An inheritance lawyer helps you with that procedure.
Online at the Tax Agency’s online office, with a digital certificate, or through a representative or a tax adviser in Spain. You need your NIE (foreigner’s identification number), the cadastral reference and, for a reduced rate under a double taxation treaty, your certificate of tax residence.
The buyer withholds 3% of the price and pays it to the Tax Agency (Form 211) on account of the seller’s tax. It is deducted on the Form 210 for the sale and, if there is any excess, you claim a refund. Here the municipal capital gains tax (plusvalía municipal) is paid by the buyer as a substitute.
By type of income
The three most common cases: which rate applies and when it is filed.
Deemed income of 2% of the cadastral value (1.1% if revised in the last ten years), according to the days.
Tax is charged on the income; residents of the EU, Iceland, Norway or Liechtenstein can deduct expenses.
The gain on selling a property or another asset located in Spain is taxed.
If the rental result is zero or a refund, the deadlines are different.
If you sell
The buyer withholds 3% and you file Form 210 to recover any excess. A tax adviser reviews your case.
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A home in Spain, a rental or a sale: the basics are enough.
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Frequently asked questions
The return for non-resident income tax (IRNR) without a permanent establishment. It is filed by people who do not live in Spain and have a home, rental income or a sale here.
Yes. Even if you do not rent it out, the Tax Agency considers that you obtain a deemed income, a percentage of the cadastral value, and it has to be declared every year.
As a general rule, 24% on the income, with no expenses deducted. If you live in the EU, Iceland, Norway or Liechtenstein, 19%, and you can deduct expenses.
It is a payment on account of your tax. On the Form 210 for the sale it is compared with what you actually owe: if you paid too much, the Tax Agency refunds the difference.
Yes, online with a digital certificate, or through a representative or a tax adviser in Spain.
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