Non-resident tax in Spain
We help you handle Modelo 210, IRNR and the tax deadlines attached to your property, even if you never rent it out. Every year we check what has to be filed, prepare the return, remind you of the deadlines and archive everything.
From €390/year. First year included if you took a mortgage or due diligence with Realdream.
Many foreign owners discover Modelo 210 only years later, when the demands, the interest or the problems at sale time arrive. Spanish tax changes with how you use the property: empty house, personal use, long let, seasonal let or holiday let.
Even if the house is shut for months and you collect no rent, Spain can treat the property as producing a notional income. That is why Modelo 210 normally has to be filed even for properties that are not let.
If you let the property all year, for a few months only, or through Airbnb/Booking, treating it as an "unlet house" is not enough. You have to separate let days from unlet days, rental income, any deductible expenses and the correct tax calendar.
Your accountant at home may not track Spanish deadlines. Some returns are annual, others depend on the type of income and on whether they can be grouped. If nobody is watching the position, the problem can surface late.
You are not paying to fill in a form. You are paying not to forget. Every year we check the state of the property, personal use or letting, land-registry data, any rentals, deadlines, documents and the tax archive. You only tell us if something changes; we help you leave no gaps in Spanish compliance.
We follow you through a full tax year. We gather the data, classify how the property is used, prepare Modelo 210 and the filings included in your package, send you a copy for your records and remind you what is needed for next year.
The Base package is included for the first year. If you need Plus or Investor/HNWI, you pay only the difference in the first year. From the second year you can renew, change package or cancel with no penalty.
Go to non-resident mortgagesThe subscription works exactly the same, you simply pay from the first year. Same advisor, same service, same standard.
Go to the packagesA Spanish tax year seen from your side: you just confirm nothing has changed and we take care of it.
January
Confirm your situation (property changed? let out? change of residence?). We update your file.
During the year
Sale, letting, renovation, change of providers: we keep each other posted in the weeks it happens.
Oct-Nov
We gather the final figures. We complete Modelo 210 with the updated rateable value. We send it to you to approve.
December
We handle the filing of Modelo 210 with the Agencia Tributaria through our qualified partner tax advisers — normally in December, within the deadline. You pay the amount due. Full digital archive.
Filing Modelo 210 as an unlet house is not enough. You have to separate the days let from the days available to you, declare the actual rental income and calculate any imputed income for the unlet periods.
Personal use, second home or empty property. We handle Modelo 210 for imputed income.
An annual or medium-to-long contract. We handle the rental income and the correct filing calendar.
Some months let, others available to you. We calculate let days and unlet days separately.
We check whether it is a simple holiday let or whether there are additional services that can change VAT, deductions and tax obligations.
For let properties, the deadlines depend on the type of income, the period it accrues in, and whether annual grouping applies.
A renewable annual subscription. Cancellable at any time, no penalties.
For those with 1 property that is not let: personal use or an empty house.
Suited to
A second home in Spain that is not let.
First year included if you take a mortgage or due diligence with Realdream.
For those letting the property all year, for periods, or through Airbnb/Booking.
Suited to
Long, seasonal or holiday letting, or a mix of personal use and letting.
If you took a mortgage or due diligence with Realdream, Base is included: in the first year you pay only the difference.
For significant property holdings, several properties, wealth tax, a change of tax residence or cross-border planning.
Suited to
Significant property holdings, several properties, moving to Spain, holding companies, succession or international cases.
Cases involving companies, holding structures, succession, complex assessments or assets above significant thresholds are quoted individually.
If you take a mortgage or due diligence with Realdream, the Base Compliance package is included for the first year. If you need Rental Plus or Investor/HNWI, you pay only the difference in the first year. From the second year you renew only if you want to carry on.
A 30-minute call. You pass us the property documents, the NIE and any rental contracts. We create your digital tax file.
⏱ 30 minutes
We calculate what you will pay (rateable value × rate × days). We come back with an indicative estimate and calendar.
⏱ After onboarding
Automatic reminders. Q&A by email when you need it. Data updated if anything changes.
⏱ Ongoing
Normally in November we gather the final figures and in December we handle the filing within the deadline. Digital archive + a reminder for next year.
⏱ Oct - Dec
Filing with the Agencia Tributaria goes through our qualified partner tax advisers (colaborador social): you sign one contract, with us, and have one point of contact.
If you want to understand it well enough to handle it yourself, here are the key points. If you would rather delegate, we do it for €390/year all in.
It is the form on which Spanish non-tax-residents (people who live in another country but own or use property in Spain) declare their Spanish income to the Agencia Tributaria — even when there is none.
Anyone who is a "Spanish non-tax-resident" and:
Property NOT let
Normally annually, within the deadline set for the year in question.
Property LET
The deadlines depend on the type of income, the period it accrues in, and whether annual grouping applies.
Property NOT let
Taxable base = 1.1% of the rateable value (2% if it has not been revised in the last 10 years). IRNR rate = 19% for EU/EEA, 24% for other countries.
Example: a house with a rateable value of €100,000, EU resident → €100,000 × 1.1% × 19% = €209/year
Property LET
Taxable base = net rental income (after deductions). Rate = 19% EU/EEA. Deductible: mortgage interest, IBI, management costs, repairs.
Example: rent of €15,000/year with €5,000 deductible → €10,000 × 19% = €1,900/year
Percentages, coefficients and examples are indicative under the legislation in force (2026) and can change with the budget law and by region: they must be checked against the specific case.
Would rather not think about it?
A €390/year subscription, filing handled within the deadlines: safe from penalties for forgetting.
For HNWI and complex situations, the basic Modelo 210 is not enough. Here are the other obligations we handle in the premium package.
A tax on wealth for those with assets in Spain above a certain threshold.
For NON-RESIDENTS
In practice
Madrid: you effectively never pay. Cataluña, Comunidad Valenciana, the Balearics: you pay above the threshold. Andalusia: 100% relief but the return is still compulsory.
Note: this obligation applies only to Spanish tax RESIDENTS, not to non-residents. If you are planning to move to Spain (Beckham Law, NLV), be ready to declare, for your first tax year:
When you sell a property in Spain, these normally come into play:
Handling the capital gain and the Modelo 210 on a sale follows the specific deadlines set for property transfers, to be checked case by case. Indicative values under the legislation in force.
An HNWI or complex situation?
The HNWI package at €1,500/year: all of this + 4 advisory calls a year.
The prices cover the ordinary work set out in the package. Exceptional cases are quoted separately.
Earlier tax years
Complex assessments or litigation
Sale of the property and exceptional capital gains
Succession or gifts
Company structures, holding companies or Spanish SLs
Advanced tax planning outside the stated scope
Tax returns and reporting obligations in your country of residence
For the side in your own country we work with your accountant or provide useful documentation, but we do not replace your local tax adviser.
Normally yes, if you are a Spanish non-tax-resident and own urban property. Even if you do not let it, there may be imputed income to declare. The specific case depends on use, ownership shares, rateable value and the state of the property.
In that case we split the tax year: the days let generate rental income, while imputed income may apply to the days not let. It is one of the most common cases for second homes on the Costa Brava, the Balearics, the Costa del Sol and holiday properties.
Yes. You have to distinguish between a simple holiday let and an activity with additional services closer to a hotel. Depending on the case, deductions, VAT and tax obligations can change. That is why the Rental Plus package includes an initial classification of how the property is used.
It depends on your tax residency and the type of income. EU/EEA residents can, in certain cases, deduct costs directly connected to the rental income, if properly documented. For non-EU residents deductibility can be more limited and has to be assessed case by case.
No. The deadlines depend on the type of income and on whether annual grouping applies. That is why we do not use a single rule: we classify the case and set the correct tax calendar.
It depends on the rateable value, your ownership share, how the property is used, the days let, the rental income, your tax residency and any deductible costs. During onboarding we give you an indicative estimate before filing.
We can help you work out which years need regularising and prepare the late returns. Any recargos, interest or penalties depend on the delay, the amounts due and on whether the Agencia Tributaria has already opened a request. Earlier years are quoted separately.
We help you close the tax year correctly for the months of ownership. Handling the capital gain on the sale and the related Modelo 210 for the property transfer follows specific deadlines and is quoted separately, unless included in the Investor/HNWI package.
No. We handle the Spanish side. For the reporting obligations in your country of residence you need your own tax adviser. We can, however, give you the Spanish documentation in a form that is useful to share with them.
Yes. If you take a mortgage or due diligence with Realdream, the Base Compliance package is included for the first year. If you need Rental Plus or Investor/HNWI, you pay only the difference. From the second year you renew only if you want to carry on.
Fill in the form: we get back to you within 24 working hours — by email or phone, depending on your case. If it helps, we set up a free 30-minute call: we work out which package suits you and give you an indicative estimate of the Modelo 210 for your property.
Modelo 210 off your mind
From €390/year, free with a mortgage
Everything you need to buy and run a home in Spain, with a single advisor.
Own a home in Spain but live abroad?
Modelo 210 and deadlines handled, from €390/year
Assistente Realdream
Mutuo, casa e burocrazia in Spagna
AI assistant: it can make mistakes. For decisions, check with the team.
