Modelo 210 is the return non-residents use to declare Spanish-source income: the notional “imputed income” on a property you keep for your own use, the rent you collect if you let it out, and the gain when you sell. Each one has its own filing window, and the Spanish Tax Agency has just reshaped the calendar — so the rules differ depending on the year the income belongs to.
1. Imputed income (property not rented out)
If your Spanish property is empty or used only by you, you still declare a notional income each year — generally 1.1% of the cadastral value where it has been revised, 2% where it has not, taxed at 19% for EU/EEA residents and 24% for everyone else.
| Income year | Filing window | Direct debit |
|---|---|---|
| 2025 (and earlier) | The whole following year — for 2025, until 31 December 2026 | Until 23 December 2026 |
| 2026 onwards | 1 April to 31 December of the following year (2026 income: from 1 April 2027) | 1 April to 23 December |
In practice: if you have not yet filed for 2025, you are still comfortably in time — but the window closes on 31 December 2026, and on 23 December if you want the payment collected by direct debit from your account.
2. Rental income
Since 2024, rental income can be grouped into a single annual return instead of quarterly filings — and from 2026 income onwards, the annual return becomes the standard and the window moves to April.
| Income year | Annual return | Quarterly option |
|---|---|---|
| 2024 and 2025 | 1 to 20 January of the following year (direct debit: 1 to 15 January) | First 20 days of April, July, October and January |
| 2026 onwards | 1 to 20 April of the following year (direct debit: 1 to 15 April) | Quarters up to September 2026 keep the old windows; income accrued from October 2026 is declared in the April window |
EU and EEA residents can deduct the expenses attributable to the let period (community fees, IBI, insurance, repairs, mortgage interest, depreciation) and pay 19% on the net. Residents of other countries — including the UK since Brexit — pay 24% on the gross, with no deductions.
3. Selling your property
Sales run on their own clock. The buyer withholds 3% of the price and pays it to the tax office with Form 211 within one month of the sale. You, the seller, then file Modelo 210 declaring the actual gain or loss within three months of the end of that one-month period — roughly four months from the notary appointment. If the 3% exceeds your final tax, you claim the difference back in the same return. We cover the whole process in our guide to selling as a non-resident.
What if you have never filed?
You would not be the first. The returns for the four non-time-barred years can still be filed: do it voluntarily, before the tax office writes to you, and you pay a late-filing surcharge instead of a penalty. The tax office cross-checks the Land Registry and utility data, so an unfiled property rarely stays invisible for long — regularising on your own terms is far cheaper than waiting.
We keep the calendar for you. Our service for non-resident owners covers the annual Modelo 210, representation before the Tax Agency and everything else your property needs — for a fixed annual fee.