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Your property is not rented out.

Annual tax return

If you are a non-resident with a property in Spain that you don't rent out, you are required to file this tax return every year.

What is it?

The mandatory tax return nobody tells you about.

The Modelo 210 of the Non-Resident Income Tax (IRNR) must be filed annually for each property you own in Spain that has not been rented out. The taxable base is calculated from the cadastral value of the property, and the tax rate varies depending on your country of residence.

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Key facts

  • Deadline: 31 December
  • Per each non-rented property
  • Standard rate: 19% (EU/EEA) or 24% (other countries)
  • Form: Modelo 210 (AEAT)

WHO MUST FILE IT?

Are you required to file the Modelo 210?

If you own a property in Spain that you haven't rented out during the year, you are required to file this return. These are the most common cases.

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  • Holiday home or second residence

    If you own a house, villa or apartment in Spain for personal use and generate no rental income, you must file this return every year.

  • Unoccupied property

    If your property has been vacant during the year, you are still required to declare. The Spanish Tax Authority applies an imputed income charge even if you have received no income.

  • Owner who rents only part of the year

    If your property has been rented out for only a few months, you must file this return for the period in which it generated no income.

  • Garage, storage unit or other urban property

    Any urban property in Spain that generates no rental income is subject to this return, regardless of its type.

  • Non-resident co-owners

    If you share ownership of the property with others, each co-owner must file their own return for their proportional share.

WHAT'S INCLUDED

We take care of everything.

  • Tax base calculation

    We calculate the amount to be declared based on the cadastral value and the applicable tax rate.

  • Filing with the Spanish Tax Authority

    We file the return directly with the AEAT on your behalf, as registered tax representatives.

  • Proof of filing

    You will receive the official confirmation by email within 48 hours.

  • Query assistance

    If the AEAT sends you any related notification, we help you resolve it.

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