Modelo 210: the non-resident tax return explained

What the form covers

The AEAT page says the single model 210 is used “tanto para declarar rendimientos, como ganancias patrimoniales o rentas imputadas de inmuebles”. For a property owner that means three situations:

• Imputed income (renta imputada) on a home that is not let. See non-resident property tax.
• Rent received from letting. See renting out as a non-resident.
• A capital gain on selling the property. See selling as a non-resident.

You can declare each income separately or group some of them. Imputed income and the proceeds of a property sale cannot be grouped. Rent not subject to withholding can be grouped for the same taxpayer when the type of income, the tax rate and the property are the same; for rent accrued from 2018 the payer need not be the same.

The calendar after Orden HAC/623/2026

The AEAT’s note states that Orden HAC/623/2026 of 12 June (published in the BOE on 23 June 2026) changed the filing periods for imputed income and rent. The order itself was not read at the BOE; what follows is the agency’s description.

The AEAT’s own example shows the transition: an owner who lets from July 2026 and declares each rent separately files July to September 2026 in the first 20 days of October 2026, and October to December 2026 in April 2027. The July to September 2026 period is therefore running as this guide is written. The AEAT adds that the rent calendar change does not affect April to September 2026 rent declared separately, which keeps its July and October deadlines. The rule that grouping is annual instead of quarterly applies to rent accrued from 2024.

The order also adds a new annex itemising deductible expenses for let property, plus “number of days” and “ownership share” boxes. These changes affect returns filed from 1 January 2027, whatever the accrual date.

Returns with nothing to pay or a refund

Under its heading for other income, the AEAT states the following. A zero-tax return is filed from 1 to 20 January of the year after accrual. A return with an amount to be refunded can be filed from 1 February of the year after accrual and within four years from the end of the period for declaring and paying the withholding; the agency says this applies to all such returns, whether the refund comes from domestic law or from a tax treaty. A sale of real estate has its own period, set “con independencia del resultado de la autoliquidación”, as in the table above.

How to file

The AEAT states that filing is online or on paper. Online filing needs a recognised electronic certificate or, for individuals, Cl@ve, through the AEAT’s electronic office. It also allows a social collaborator to file for you, or a representative to whom you gave a power of attorney at an AEAT office, who then uses their own certificate.

For a return with an amount to pay, three payment routes exist:

1. through a collaborating bank in Spain, after obtaining an NRC (Número de Referencia Completo), which the electronic office can produce through card payment, account debit or Bizum;
2. direct debit from a bank account, in the windows set by the AEAT (generally 1 to 15 April, July, October or January; the AEAT excepts returns on property sales);
3. a bank transfer from abroad.

Documents to attach

The AEAT page on documentation says that where you apply an exemption of Spanish domestic law because of your residence, you attach a certificate of residence issued by the tax authority of your country. The page does not list other documents for the property cases covered here; ask your adviser whether your situation needs one.

Spouses selling a property

Where a married couple, both non-resident, own the property jointly, the AEAT page says that a single return can be filed for its sale.

Penalties

The pages read do not state the amounts of penalties for late filing. The general rules are in the Ley General Tributaria, which was not read for this guide. The tax agency’s pages and a Spanish tax adviser are the sources to use. Late payment can also bring surcharges; do not assume a figure.

Which professional to consult

A tax adviser or a lawyer registered with a Spanish bar association (colegio de abogados) can file as an authorised collaborator. A tax representative is not always compulsory: see tax representative for non-residents. To estimate the amounts first, use the non-resident tax calculator.