Modelo 210 is used for certain income taxed under Spain's non-resident income tax, IRNR, without a permanent establishment. Tax residence matters, not citizenship or simply where you are registered as living.
Good to know
The information is for guidance only and does not replace individual legal or tax advice.
Two common situations for property owners
- Imputed income: A privately used or empty urban home may give rise to deemed income. The starting point is valor catastral, using 1.1 or 2 percent depending on valuation circumstances and the tax year. This is not the tax rate. Check ownership share and relevant days too; special rules for older years must not automatically be applied to 2026.
- Rental income: This is assessed separately. For these property incomes, the general rate is 19 percent for tax residents of the EU, Iceland, Norway and Liechtenstein, otherwise normally 24 percent. Entitlement to cost deductions depends in part on tax residence; deductions must be permitted and supported by evidence. Not all owners are therefore taxed on net income.
When must the return be filed?
The deadline depends on the income year, income type, any grouping and whether the result is tax payable, zero or a refund. Special transitional rules apply in 2026–2027. Imputed income for 2025 is filed from 1 January to 31 December 2026; for 2026 the period is 1 April to 31 December 2027. Rentals follow other deadlines, and grouping is not a free choice between quarterly and annual filing. Check current AEAT instructions and any earlier direct-debit deadline before filing.
Swedish tax and possible foreign tax credit
People subject to unlimited tax liability in Sweden may also need to report rentals there. Credit for Spanish tax can be claimed if the conditions and limits are met. It is neither automatic nor necessarily full; imputed income requires a separate Swedish assessment. Keep the two countries' calculations separate and consult a qualified tax adviser if unsure.
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