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Duquesa Chambers
Non-resident tax · Modelo 210

The annual tax every non-resident owner must file.

Missed a year? Missed five? Never filed at all? We regularise back years quietly and set up an annual filing so you never have to think about it again. From €90 + VAT per property per year.

The two variants

Which Modelo 210 applies to you?

Imputed-income tax

If you use the property yourself or leave it empty.

Filed once a year, by 31 December for the previous calendar year. Tax on notional rental value: 1.1% or 2% of catastro value, taxed at 19% (EU) or 24% (UK).

Typical annual liability: €300-€900 depending on catastro value.

Rental-income tax

If you rent the property out.

Filed quarterly (Jan, Apr, Jul, Oct) on rental income received in the previous quarter. Expenses are deductible if you are EU/EEA resident; UK residents post-Brexit cannot deduct expenses — a Brexit hit worth planning around.

Typical annual liability: 19-24% of net rental income.

Frequently asked

Modelo 210 questions.

Do I really need to file Modelo 210 if I don't rent out my Manilva property?
Yes. Non-residents who own property in Spain must file an annual imputed-income tax (Modelo 210) even if the property is not rented. The tax is calculated on a "notional" rental value — typically 1.1% or 2% of the catastro value — taxed at 19% for EU/EEA residents and 24% for others (including UK post-Brexit). For a €300,000 catastro-valued Manilva flat, expect roughly €400-€800/year in imputed-income tax.
What happens if I have not filed?
Most late filings can be regularised without triggering an inspection, provided you file voluntarily before Hacienda writes to you. Late filing penalties: 1%/month for the first year, plus interest. If Hacienda writes first, penalties jump to 50-150% of the tax owed. Regularising 4 back years of Modelo 210 for a typical Manilva property costs around €600-€1,200 in fees and back taxes — far less than the penalty risk.
What if I rent the property out through Airbnb or Booking?
Then you file Modelo 210 quarterly, declaring actual rental income minus deductible expenses (community fees, IBI, mortgage interest, depreciation, cleaning, agency commissions, utilities during let periods). Rate: 19% for EU, 24% for UK. We handle quarterly filings for owners who let, and coordinate with the required tourist rental licence (VFT registration).
Ready when you are

Set it up once, forget about it.

€90 + VAT per property per year for imputed-income filing. €120 + VAT per quarter for rental-income. Late regularisation quoted after we see what is outstanding.

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