Common questions
Short answers to what owners ask most. Can't find yours? Get in touch.
Do I have to file?
- What is the Modelo 210?
- Modelo 210 is the form on which non-residents declare and pay Spanish tax on a home in Spain. You file it every year, whether the home is rented out or not. Read more about IRNR and Modelo 210
- What is IRNR?
- IRNR is the Spanish income tax for non-residents (Impuesto sobre la Renta de No Residentes). Modelo 210 is the form on which you declare and pay it. How IRNR and Modelo 210 fit together
- Do I have to file?
- Yes, if you own a home in Spain and live in another country. You file a Modelo 210 every year, rented out or not.
- I don't rent it out. Do I still have to file?
- Yes. Even if you only use the home yourself or it is empty, you file every year. You pay tax on imputed income (also called deemed income): a small percentage of the cadastral value. Rental or own use: what changes
- Do I need a fiscal representative?
- Not if you live in the EU or the EEA. Spanish law does not require one for this filing. Outside the EU, the Spanish tax office can ask for one in specific cases.
- Do I also have to declare the home in my own country?
- Usually yes. Most countries want to know about a home abroad, and many give relief for the tax you paid in Spain. How that works differs from country to country. Tax on your Spanish home in your own country
Costs and payment
- What does it cost?
- One fixed price per home, per year. You see it before anything is filed. A home for your own use costs less than a rented one. Each further rented home costs less again. A partner or co-owner pays half. See all prices
- How do you make sure my tax goes down?
- If you rent it out and live in the EU or EEA, we ask for every cost you may deduct. Think of IBI, community fees, insurance, repairs and mortgage interest. We also work out the depreciation of the building and your furniture. A gestor checks the result. For own use, Spain allows no deductions.
- How much Spanish tax will I pay?
- For own use you pay 19% (EU/EEA) or 24% (elsewhere). You pay it on 1.1% or 2% of the cadastral value, times your share and the days you owned the home. If you rent it out and live in the EU/EEA, you pay 19% on the rent minus your costs and the depreciation of the building and furniture. We look for every deduction that applies to you. How rental and own use are taxed
- I live in the UK. What changes?
- Since Brexit the UK is outside the EU, so your rate is 24% instead of 19%. If you rent out, the 24% applies to the gross rent, without deducting costs.
- We own the home together. Do we both file?
- Yes. Each owner files their own Modelo 210 for their share, so a couple who own 50/50 file two. The second owner pays half our price.
- I own more than one home in Spain. What then?
- Each home is a separate filing. Each further rented home costs €200.
- Is the IBI part of the Modelo 210?
- No. IBI is the yearly municipal property tax, paid to the town hall. Your IBI receipt does help: it shows the cadastral value we need for the filing.
- Can I change my mind after signing up?
- Yes. Under EU consumer law you have 14 days to withdraw after you sign up. You arrange this in your account.
Deadlines and late filing
- When is it due?
- For tax year 2025 (own use) you file between 1 January and 31 December 2026. From tax year 2026: own use from 1 April to 31 December of the next year, rental from 1 to 20 April of the next year. We remind you in good time. All Modelo 210 deadlines
- I forgot to file for earlier years. What now?
- You can still file them. The Spanish tax office can go back four years, and filing before it writes to you is cheaper. The late surcharge (recargo) starts at 1% plus 1% for each full month late, and is 15% after twelve months. How to catch up on missed years
- I am selling my home. Is that part of the Modelo 210?
- The sale itself is separate. The buyer withholds 3% of the price and pays it to the Spanish tax office (Modelo 211). For the months you still owned the home, you file your Modelo 210 as usual.
How it works
- Who checks my filing?
- A Spanish gestor, a tax professional. You upload your documents, we help you prepare the filing and you check it. Then your gestor checks it and files it with the Spanish tax office. Gestors start checking filings on 1 January 2027. Start now and everything will be ready by then. How it works
- Can I do this in my own language?
- Yes. The whole process is in Dutch, English, German or Spanish. Your gestor handles the Spanish side with the tax office.
- What do you need from me?
- Your NIE, your purchase deed (the escritura) and your IBI receipt. If you rent it out, also your rental income and the invoices for your costs. We recognize your documents and use them to prepare your filing.
- What is a NIE and do I need one?
- The NIE is your Spanish tax identification number. You need it to file. Most owners got one when they bought the home.
- Where is my data kept?
- Your documents stay in the EU. We work with a small set of EU-based providers, listed in full on our sub-processors page.