Owning with a partner:how co-owners file Modelo 210.
Updated 12 November 2026 · 2 minute read
The short answer
Spain has no joint return for non-residents. Each owner files their own Modelo 210 for their share of the rent, the costs and the vacant days.
How is the home split between owners?
By the shares in the title deed. A couple who bought together usually own 50% each. Each declares half the rent, half the costs and half the Renta Imputada.
An example
Rent €20,000, costs €8,000, two owners at 50%. Each declares €10,000 of rent and €4,000 of costs, and files their own return.
Can owners have different tax rates?
Yes. The rate follows each owner’s tax residence. If one owner lives in Germany and the other in the UK, the first pays 19% after costs and the second pays 24% on their half of the full rent.
What does each owner need?
- Their own NIE number
- Their own certificate of tax residence, for the 19% rate
- Their own Modelo 210 for rental income, and one for vacant days
Who pays the costs?
It does not matter whose account paid. Costs are divided by ownership share, like the income.
Questions
We are married. Can we file one return together?
No. Two owners means two sets of returns, also for married couples.
One of us owns 70%. How is that handled?
Everything is split 70/30: income, costs and Renta Imputada.
Can one gestor file for all owners?
Yes. One gestor can prepare and file every owner’s return.
Every owner’s share,split automatically.
Casatax keeps your income, costs and bookings in one place, and prepares your Spanish return. Your gestor files it.
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This is general information, not tax advice. Rules and dates change, so check your own situation with your gestor.