Modelo 210 explained:what non-resident owners file.
Updated 12 November 2026 · 3 minute read
The short answer
If you own a home in Spain and live somewhere else, you file Modelo 210 every year. You file it when you rent the home out, and also when you don’t.
What is Modelo 210?
Modelo 210 is the Spanish tax return for people who earn income in Spain but do not live there. For a holiday home owner it covers two things: the rent you receive, and a notional income for the days the home was not let.
Spain calls the tax itself IRNR, the income tax for non-residents. Modelo 210 is the form you use to declare and pay it.
Who has to file Modelo 210?
You file if you own a home in Spain and are tax resident in another country. That is true whether the home earned €20,000 or stood empty all year.
If you live in Spain you do not use this form. Residents declare their home in the regular Spanish income tax return.
What do you declare?
- Rental income. What guests paid you, through Airbnb, Booking.com or directly.
- Vacant days. For every day the home was not let, Spain taxes a notional income. This is called Renta Imputada, and it applies even if nobody stayed there.
A home that is let for part of the year needs both. The days are split: let days go under rental income, the rest under Renta Imputada.
When is Modelo 210 due?
Both returns are filed once a year, after the year has ended. The dates changed for the 2026 tax year.
| Tax year | Rental income | Vacant days |
|---|---|---|
| 2025 | 1 to 20 January 2026 | 1 January to 31 December 2026 |
| 2026 | 1 to 20 April 2027 | 1 April to 31 December 2027 |
If you pay by direct debit, the window closes a few days earlier.
How much tax do you pay?
Residents of the EU and EEA pay 19%. Everyone else, including UK residents, pays 24%.
On rental income, EU and EEA residents pay 19% on the rent minus their costs. Other owners pay 24% on the full rent.
On vacant days, the notional income is 1.1% of the home’s cadastral value if that value was revised in the last ten years, and 2% if it was not.
An example
A home with a cadastral value of €100,000, revised recently, never let. Notional income is 1.1% of €100,000, so €1,100. An EU resident pays 19% of that: €209 for the year.
What if you own the home together?
There is no joint return. Each owner files their own Modelo 210 for their share. A couple who own a home 50/50 file two returns.
Questions
Do I file if my costs were higher than my rent?
Yes. A return with nothing to pay is still filed.
Can I file Modelo 210 myself?
Yes, online with the Spanish tax office. Many owners use a gestor because the form is in Spanish and the split between let days and vacant days is easy to get wrong.
I never rent my home out. Do I still file?
Yes. You file once a year for Renta Imputada.
Get your Modelo 210prepared from your own books.
Casatax keeps your income, costs and bookings in one place, and prepares your Spanish return. Your gestor files it.
Join waiting listSources
This is general information, not tax advice. Rules and dates change, so check your own situation with your gestor.