Non-Resident Tax in Spain | Modelo 210 Explained by Expay Rural property in Spain Own a property in Spain but live abroad? Learn why Non-resident tax (Modelo 210) still applies even if you’re rural or not renting. Expay makes filing easy online. Non-Resident Tax in Spain: Why You Still Need to File (Even If You’re Rural or Don’t Rent Out) Every year, we speak to property owners who are surprised to learn they need to pay Non-resident property tax in Spain (Modelo 210) . Comm