What is Modelo 210?
Modelo 210 is the Spanish tax return you file if you own a property in Spain but do not live here. You submit it to the AEAT (Spanish Tax Agency) for two things: what you earn from renting it out, or — if you leave it empty — an "imputed income" the tax authority charges because you have a second home at your disposal.
Modelo 210 is the return for the Non-Resident Income Tax (IRNR). The legal basis is Royal Legislative Decree 5/2004, and the form itself was approved by Order EHA/3316/2010. If you live outside Spain but own property here, this is your return — whether you rent it out or keep it for personal use.
The tax authority looks at two types of income. If you rent: you declare what you collect minus expenses. If you don't rent: you declare an imputed income (renta imputada) — a percentage of the cadastral value treated as the "benefit" of having a second home available without rental income.
The rate depends on where you live. EU, Iceland, Liechtenstein or Norway resident: 19%, and you may deduct expenses (IBI, community fees, mortgage interest, 3% depreciation, maintenance) in proportion to days rented. Resident outside the EU/EEA: 24%, no deductions. Spain has over 90 double-taxation treaties — check which applies to your country before filing.
Deadlines changed in 2024. For rental income, since Order HFP/1338/2023 the standard modality is annual grouping: filing between 1 and 20 January of the year following accrual (between 1 and 15 January with direct-debit payment). Imputed-only (empty property): once a year by 31 December of the following year. No paper — everything goes electronically through the AEAT online office with a digital certificate or Cl@ve PIN.
Why it matters
Even if you do not rent your property a single day, you must declare the imputed income every year as long as you are not a Spanish tax resident. That is the most common mistake: an owner thinks "I earn nothing, nothing to declare" — and a couple of years later comes the back-tax assessment with a fine. Non-filing penalties run from 50% to 150% of the unpaid tax (Law 58/2003 art. 191), plus a 1% surcharge per month of delay during the first 12 months.