Introducting Modelo 210 (Spanish Tax Form 210)

The Modelo 210 is a tax form in Spain that is used to declare and pay the non-resident income tax. This tax applies to individuals and businesses who do not reside in Spain, but generate income in the country.

Who must file the Modelo 210?

Non-resident individuals and businesses who generate income in Spain are required to file the Modelo 210. This includes, for example, those who own property in Spain and rent it out to others. It is important to note that if you are a non-resident and own a property even if you do not generate (rental) income in Spain, you also have to file this form.

NIE tax number and fiscal representation

In Spain each person is assigned a tax identification number and this must be used on tax returns and for any communications with the Tax Authorities. For foreigners the number is known as a NIE number.

In relation to fiscal representation, there is generally no obligation to appoint a fiscal representative other than for those resident in countries or territories with no effective exchange of tax information with Spain. It is still possible to appoint a fiscal representative even if you are not required to do so.

When is the deadline to submit the Modelo 210?

The deadline to submit the Modelo 210 is generally within the first 20 calendar days of the month following the end of the tax period. For example, if the tax period ends on March 31st, the deadline to file the Modelo 210 would be April 20^th.

Some scenarios to take into account:

If you only have imputed income to report during the calendar year, then the Modelo 210 can we filed the following year. For instance, if during 2022 your property was empty or for own use, then you can file Modelo 210 up to the end of 2023.

If you have rental income, the deadline will actually depend on the outcome of the return:

• Returns with tax payable: the first 20 natural days of April, July, October and January based on the income generated in the previous quarter. For those paying via bank transfer (for those filing online), the tax is due between the 1st and 15th of April, July, October and January.

IMPORTANT UPDATE: from 2024 this can be done annually so only one model covering 2024 is required to submit before 20 January 2025

• Zero returns: 1 to 20 January in the following year where the income was generated.

How do you submit the Modelo 210?

The Modelo 210 can be submitted online through the Spanish Tax Agency’s website or in person at a Tax Agency office:

• online, with an electronic signature certificate recognised by the Tax Agency, or
• on paper, generated by printing the form after it has been completed in on Tax Agency’s the Internet portal.

Spainable TIP! ensure compliance with Spanish tax laws and avoid any potential penalties or fines by relying on Spainable to submit your Modelo 210. Alternativelly you can find English instructions to fill the form here.