Annual non-resident tax · Modelo 210
If you own property in Spain and are not tax-resident here, there is a return to file every single year — whether you rent the place out, use it yourself, or leave it shut. We run the whole cycle so it is never missed.
Who this applies to
If you are not tax-resident in Spain and you own property here, you have a Spanish tax obligation. That is it. There is no threshold to cross and no exemption for leaving the house empty.
Spain treats a second home as producing a notional income even when it produces no money at all. It is called imputed income, it is calculated from the cadastral value of the property, and it is declared on Modelo 210 once a year.
The rate differs depending on whether you are resident in the EU or the EEA, or outside it.
The rental income goes on the same form. Owners resident in the EU or EEA can deduct the costs of letting; owners outside it currently cannot, and that difference is the subject of ongoing litigation.
If the property is let for part of the year and empty for the rest, both regimes apply to their respective periods — which is where most do-it-yourself filings go wrong.
The return is filed per owner, not per property. A couple who own a house jointly file two returns, each for their share. We see plenty of cases where one spouse has been filing for years and the other never has.
What happens if you do not file
Unfiled years do not disappear. They accrue surcharges and interest quietly, and they tend to surface at the worst moment — when you sell, when you apply for residency, or when the Tax Agency cross-references the Land Registry and writes to you.
Filing late voluntarily, before they contact you, costs considerably less than being assessed. If you have missed years, that is a problem worth fixing now rather than at the notary with a buyer waiting.
The deadlines are also moving. The filing windows for non-resident returns change from the 2026 tax year onwards, so a date that was right last year will not necessarily be right this year. That alone is a good reason not to run it from a reminder in your own calendar.
What we do
We hold your cadastral reference, ownership share and personal details, calculate the figure, file Modelo 210 for each owner and send you the stamped confirmation. You do nothing except approve it.
IBI to the town hall, rubbish rates, community fees, utilities in the right name and on direct debit, and wealth tax where the estate reaches it. The small things that generate the angry letters.
If you have never filed, or stopped at some point, we work out what is outstanding and regularise it voluntarily — which is materially cheaper than waiting to be found.
A Spanish address and representative for correspondence with the Tax Agency, so notifications do not sit unread in a letterbox in a country you are not currently in.
The buyer must withhold a percentage of the price and pay it to the Tax Agency on your account. We handle that, calculate the actual gain, and reclaim the difference where too much was retained.
Owning here changes what happens to the property when you die. Most of our annual clients deal with a Spanish will in the same year. It is an hour of work.
Where we work
Non-resident tax needs no meetings at all — we act for owners who have never set foot in our office.
Alt Empordà · northern Costa Brava
Baix Empordà · central and southern Costa Brava
Questions
Yes. Imputed income applies precisely to the case where the property generates nothing. It is the most commonly missed obligation among foreign owners.
No, and this is the most frequent misunderstanding we see. IBI is a local property rate paid to the municipality. Modelo 210 is a national income tax return paid to the Spanish Tax Agency. Both are owed.
Two. The return is per owner, each for their share of the property.
Fixable, and much cheaper if you move first. Voluntary late filing carries a surcharge that increases with delay; being assessed by the Tax Agency carries a penalty on top of it. Tell us how many years and we will tell you where you stand.
A fixed fee per return, quoted up front, and lower per owner when we file for a couple together. Ask and we will tell you the figure before you commit.
No. This service is entirely remote.
Next step
Tell us where the property is and whether you have been filing. We will tell you what is outstanding, what it costs, and take it from there.
Living in Spain already? Spanish taxes for residents →
See everything we do for foreign owners on this coast: English-speaking lawyers on the Costa Brava →
MigratioLex · Carrer Joan Reglà, 5, 3-B · 17600 Figueres (Girona) · contacto@migratiolex.com · +34 602 54 15 16
This page is general information and does not constitute legal or tax advice. Rules and deadlines change, and what applies depends on your circumstances.
Expert firm in Immigration and Spanish Nationality, offering fast and effective solutions for residency, visas, and citizenship.
This action is promoted and subsidized by the Department of Business and Labor and co-financed by the European Union through the European Social Fund Plus.
© All Rights Reserved.
