Form 210 for Non-Residents in Spain

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Form 210

Preparation and Presentation
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What is Form 210?

Non-Resident Income Tax Return (IRNR) for Individuals in Spain
Form 210 Spain

It is a form or “modelo” used in Spain to declare and settle the Non-Resident Income Tax (IRNR), corresponding to the income obtained by individuals and entities without tax residence in the country.

This form is used to self-assess the actual income obtained in Spain, capital gains, and/or real estate imputations related to real estate located in Spain by individuals and entities without tax residence in the country.

Who must file it?

* If you have recently moved to Spain and have not accumulated more than 183 days of stay in the country by January 1, 2025, you will not be considered a tax resident. In this case, your income obtained in Spain will be subject to Non-Resident Income Tax (IRNR).

Filing Deadlines

Late Filing of the Income Tax Return

If I don't, what are the penalties?

By omission

The monetary fine is set at 5,000€ for each piece of information or set of information that should have been declared but was not provided in the presentation.

Failure to file it

The minimum fine shall be €10,000 for each of the three sets of assets and rights set forth in this model.

Late filing

In this case the infringement is of a different nature, so the penalty will be €100 for each piece of data or set of data submitted, with a minimum of €1,500.

Presentation of Form 210 in Spain
Avoid penalties and complications!

Filing Form 210 can be a challenge. With our team, you have the security of complying with the Tax Agency in an agile and carefree manner.

FAQ

General Info

In Form 210, non-residents must declare income obtained in Spain from exercising rights or obtaining any type of income.

The main reasons for taxation in Spain are the imputation of real estate income and the taxation of properties leased or rented by non-residents.

The Form 210 is also used to declare the withholding tax levied on the acquisition of real estate from non-residents without permanent establishment and the special tax on real estate of non-resident entities.

Form 210 is filed online, you will need an electronic signature certificate accepted by the Tax Agency. You must complete and send some forms available at the website of the Tax Agency

In Spain, a tax resident is a person who meets at least one of the following conditions:

  1. Staying in Spain for more than 183 days (consecutive or not) in a calendar year. Temporary absence for justified reasons does not interrupt this count.
  2. The main core or base of their economic activities or economic interests is located in Spain, either directly or indirectly.

The taxable base in Form 210 is calculated as the sum of the earned income by non-residents from the exercise of rights or obtaining of income of any kind in Spain.

To calculate the taxable base, the income obtained in Spain, including real estate income and income obtained from the sale of real estate, must be added together.

The calculation of taxable income may also include the deduction of certain expenses, such as property repair and maintenance expenses.

Deductible expenses in Form 210 include expenses necessary to obtain the income, such as property repair and maintenance expenses. Expenses related to the accommodation, such as electricity, water, legal advice, replacement of furniture, and depreciation, can also be deducted.

About reductions, Form 210 allows the reduction of 60% of the income obtained from the rental of real estate used for housing.

Process

  1. One of our experts will contact you promptly to start analyzing your case in depth and tell you the best step-by-step process to follow.
  2. You will know what is the necessary documentation to provide and you may also contact us to solve any remaining doubts.
  3. We’ll submit the Modelo 210 for you and let you know how it goes, always keeping you up-to-date on any notifications.

According to each case, the documentation to provide is different.

At the moment you hire one of the plans we will analyze your case and contact you to tell you the exact documentation you need to provide.

You have up to 30 days to send it.

Payment

The price you see in our pricing section is the final one (+ 21% of VAT that must be applied).

Payments must be made by debit or credit card.

Yes, you can request cancellation of the service as long as your personal manager has NOT started to handle your documentation to initiate the process. The money will be refunded to your card in less than 14 days.

See our Commercial Conditions.

Our
Team

You will always have personalized attention and direct contact with your advisor. You can communicate at any time (as long as it is business hours and about the services you have hired) by email or telephone, whichever is more comfortable for you.

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Fill out our contact form, write to us at [email protected] or call us, and we will contact you as soon as possible.

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