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Modelo 210 Non Resident Tax Return

What is the Modelo 210 and who is it for?

It is for Foreigners who have property, investments, or income in Spanish Territory and are not IRPF tax payers or residents in Spain.

Here we are going to discuss the most popular asked.

If you own a property in Spain, you are obliged to pay local property and service taxes, same as would in any country owning a home, in Spain if you are a non resident and your property is not rented out, so you use it as your holiday home, then an annual Tax called Renta imputada de urbanos will be due on the amount of days you spend at the property.

It is due if you are not here over 183 days, if you are then you will be liable for the modelo 100 not the modelo 210!

It is calculated to the rateable value of the property, and the IRPF regulations.

The result is the % on the cadastral value, specified on the IBI, if you have had the property over 10 years and its not be revalued then you could pay 2%, if it is under 10 years, you've recently bought it or had it valued then the % is 1.1%

and to top it off if you are not a resident of the EU as most Uk residents are now NON EU, then this will be higher too, of course you could have resident status in another EU country and be liable for the lower rate on your Spanish holiday home

Eu tax rate is 19%, but a Non Eu is now 24%

For an example of how it is worked out;

Non Eu home owner spends 60 days in Spain, the value of the Property is €60.000.

The amount of Tax due will be circa €26 for the 60 days , so not a great deal to worry about on that amount.

It is due the Year after by the 31st December and can be submitted at any time in the year it is due.

A digital certificate or Cl@ve is a must for me to submit the modelo 210, see link on further information

Charges for the modelo submission starts at €30+iva


what a lot of people are not aware about as a non resident is the other taxes that may be due.

Capital Gains Tax may be due on the sale or disposal of the property, and can be a concern for property bought in the past, and with longer term owners, so making sure a will is made and other legal requirements seen too.

Non Residents may also be liable for investments or cash located in spain, so wealth tax may be an issue.

Inheritance tax may also be liable

As always with spain this is dependant on the Regional authorities, so are generous and some not so.

I now have a qualified Solicitor who can advise on the latter Taxes among other legal liabilities so please ask for any assistance.

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