Non-Resident Tax in Spain (Modelo 210): Why You Still Need to File
- Venetia House
- 5 days ago
- 3 min read
Non-Resident Tax in Spain | Modelo 210 Explained by Expay
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).
Common answers we hear:
🟤 “But I live in the UK — I thought IBI covered it.”
🟤 “I’m in a rural area, so I don’t have to pay, right?”
🟤 “I don’t rent my property, so there’s no income to declare.”
Unfortunately, all of those are myths.
IBI and Non-Resident Tax Are Not the Same
IBI (Impuesto sobre Bienes Inmuebles) is your local council tax — it goes to your town hall for local services, just like council tax in the UK.
Non-resident tax (Modelo 210) is a state tax collected by the Agencia Tributaria (Spain’s tax office).
Even if you don’t rent your property, the Spanish tax authorities assume a “deemed income” from owning it — basically, they see it as a benefit or potential earning.
This notional income is taxed once a year under Modelo 210.
Who Has to Pay
If you own a property in Spain but are not a Spanish tax resident, you must submit Modelo 210 every year for each property.
That applies whether your property is rural, urban, off-grid, or in a resort.
The location doesn’t make any difference — what matters is that you own a property in Spain as a non-resident.
When to File
The filing deadline for non-resident property tax is by 31 December each year, covering the previous year’s use (for example, 2024 income is filed in 2025).
How It’s Submitted
Modelo 210 is filed online through the Agencia Tributaria.
To submit it, you’ll need a digital certificate so we can access your file securely
Cl@ve is not accepted for this process because it’s only available to residents.
If you don’t have a digital certificate yet, don’t worry — we can guide you through the process and handle the full submission on your behalf once it’s set up.
Why It Matters
Non-resident tax is often overlooked, but unpaid years can build up and cause problems later — especially when selling or transferring your property. It’s much easier (and cheaper) to stay up-to-date each year.
We Can Help
Get in touch with us today to stay compliant and avoid fines later on.
Costs start 45€+Iva pp, Digital Certifcate 25€+iva pp
WhatsApp 34-605686313
Message us here or on
Facebook @Expay https://www.facebook.com/ExpayOnline/
“Read the full order on BOE
Official Legal Basis & References
If you want to see the exact legal texts yourself on the Non-Resident Tax, here are the official documents:
Orden EHA/3316/2010 (17 Dec) — approves Modelo 210, 211, 213 for non-residents without permanent establishment BOE+1
Orden HAC/1275/2019 — updates how some rent types and attachments are handled in Modelo 210 BOE
Orden HAC/56/2024 — latest modifications to the models, including 210 BOE
AEAT (Agencia Tributaria) Official — full instructions, forms, validation portals & normative texts for Modelo 210 and associated IRNR tax rules
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