2026–27 guide for owners who live abroad
What you pay on a home you use, rent out or sell, the deadlines that changed in 2026, and how to file it from abroad, yourself or with us.
File my Modelo 210
Modelo 210 is the tax return of people who live abroad and own a home in Spain. You file it even if you never rent the home out: Spain taxes a notional income from it every year, 1.1% or 2% of its cadastral value, at 19% if you live in the EU or the EEA and 24% elsewhere, the UK included. Rent it out and you declare the rent; sell it and you declare the gain. Each owner files their own.
The deadlines changed in June 2026, and most pages still give the old ones: see the new Modelo 210 deadlines. This guide works out what you pay, in euros, and takes you through filing it yourself, with a NIE and a digital certificate or on paper. Rather not? CasitaTax, our sister service, files it for every owner, every year.
Your Modelo 210, filed for you
CasitaTax, our sister service, files it every year
You approve the figures before anything is filed
File my Modelo 210
Modelo 210 in 6 numbers (2026–27)
Yes to the first two? You file Modelo 210, every year, for each owner.
Not sure you count as living abroad? See Spanish tax residency. Want to know what you would pay first? Try CasitaTax’s free Modelo 210 simulator.
File my Modelo 210 →Filed for you by CasitaTax, our sister service. From €122 a year, VAT included.
Modelo 210 is the return of Spain’s non-residents’ income tax, the impuesto sobre la renta de no residentes (IRNR). It is for people who are not tax residents of Spain and have income there, without a business: for most readers, a home. There is no single yearly return for everything, as residents have: one Modelo 210 per owner, per home and per kind of income, and a loss on one never reduces another.
| Your Spanish home | What is taxed | Filed |
|---|---|---|
| You use it, lend it or leave it empty | A notional income: 1.1% or 2% of the cadastral value | Once a year |
| You rent it out | The rent, minus expenses if you live in the EU or the EEA | Once a year |
| You sell it | The gain, at 19% | After the sale |
Moved to Spain? Once you are a tax resident, Modelo 210 stops: the home goes on your Spanish income tax return, the Renta. See when you become a Spanish tax resident.
Spain taxes a home that brings you no rent as if it did, on a renta imputada, a notional income. For 2025:
Then times your share of the home and the days of the year you owned it, and taxed at 19% if you live in the EU or the EEA, 24% elsewhere. No expenses are deducted. The cadastral value is on the town hall’s IBI receipt, the local property tax, and is usually far below what the home would sell for; the Catastro tells you the year your town’s values were last revised.
The euro amounts are cadastral values.
| Owner | Notional income | Tax |
|---|---|---|
| A couple in Germany, half each: a flat in Torrevieja, €120,000, values revised in 2019 (1.1%) | €660 each | €125.40 each |
| A retiree in the UK, sole owner: a villa near Marbella, €150,000, values revised in 2008 (2%) | €3,000 | €720 |
| The couple, had they bought on 1 July 2025 (184 days) | €332.71 each | €63.21 each |
For your own figures, CasitaTax’s simulator works it out for each owner, free, in your browser.
The 2012 cut-off is renewed one year at a time. For 2026 it comes from a decree-law of October 2026 that Congress had not yet voted on 30 October; without it, only values revised in the 10 years before get 1.1%. The same decree-law would replace both rates from 2027 with a scale from 1.1% to 3% of the cadastral value. We will update this guide when Congress votes and the tax agency says how the scale applies to non-residents.
Rent from a Spanish home is taxed in Spain, wherever you live. Where you live decides how:
The reduction Spanish residents get on long-term lets never applies to non-residents. Example: you let your flat for 8 weeks in summer for €6,000, with €1,500 of expenses for those weeks. Living in the Netherlands, you pay €855; living in the UK, €1,440. For the other 309 days, the notional income is due as well: €212.32 for a sole owner of the Torrevieja flat above.
Since June 2026 the rent is declared once a year, from 1 to 20 April of the following year: see the deadlines. Let it for 30 nights or less? Short lets have rules of their own (a registration number, and VAT from December 2026 if Congress confirms an October decree): our Spain tax calendar tracks them.
When you sell, the buyer keeps 3% of the price and pays it to the tax agency within a month, with Modelo 211, as an advance on your tax. You then file a Modelo 210 on your gain, taxed at 19% wherever you live, and deduct the 3%: if it is more than your tax, the tax agency refunds the difference, to an account in Spain or abroad.
Selling a home you inherited? The gain is counted from the value declared for the inheritance tax in Spain. And if you are on the other side, our guide to buying a house in Spain covers the buyer’s 3%.
Sister service · CasitaTax
Your Modelo 210, filed for you
From€122 a year
File my Modelo 210VAT included. The tax itself is paid to the tax agency
Filing is free on the tax agency’s website. From the documents to the receipt:
Filing online needs your NIE, the foreigner’s number you most likely got to buy the home. On the printable form, an owner without one can ask for a non-resident code instead, and keeps it for the next years.
Get my NIEIt is on the IBI receipt, for the whole home, and in the Catastro’s online office, which also gives the year your town’s values were last revised.
Cadastral value × 1.1% or 2% × your share × the days you owned it, at the rate of the country where you live. Rented out? The rent, and, in the EU or the EEA, the expenses of those days.
Try the free simulatorOn the tax agency’s Modelo 210 page. With a digital certificate or Cl@ve, you file and pay online. Without, you fill in the same form online and print it: there is no blank PDF to fill in by hand.
Get my digital certificateOnline: by direct debit from an account in the SEPA area, the UK and Switzerland included (not for a sale), or by card. On paper: at a Spanish bank, or by a transfer in euros from a bank abroad, with the payment code the form gives you, valid 30 days.
Keep the return and the payment receipt, for each owner and each year: the tax agency has 4 years from each deadline to check them.
Box by box, CasitaTax’s guide to the form in English shows what goes where. Whichever way you file, it is the same return and the same tax: what you pay CasitaTax is the service of preparing and filing it for you.
An order of June 2026 (Orden HAC/623/2026) moved the windows. Rent with tax to pay used to be declared every quarter, and the notional income from 1 January. Most pages, and some of the tax agency’s own, still say so.
| What | Income of 2025 | Income of 2026 |
|---|---|---|
| A home you don’t rent out | By 31 December 2026 | 1 April to 31 December 2027 |
| Rent, with tax to pay | Each quarter, as before | Rent from October on, or the whole year grouped: 1 to 20 April 2027 |
| Rent, with no tax to pay | 1 to 20 January 2026 | 1 to 20 January 2027 |
| A refund | From 1 February of the following year, within 4 years | |
| A sale | The three months after the buyer’s month | |
Paying by direct debit? It closes earlier: on 23 December for a home you don’t rent out, on 15 April for rent. Rent of April to September 2026 declared on its own keeps the July and October windows. From 1 January 2027, every return is filed on a new version of the form, which asks for your days and your share. Our Spain tax calendar lists every date and puts them in your phone’s calendar, with a reminder.
Many owners learn about Modelo 210 years after they bought. File late of your own accord, before the tax agency writes to you, and you pay a surcharge, not a fine:
On the €125.40 of the first example, a year late costs €18.81 more. Wait for the tax agency to find it, and the fine starts at 50% of the tax. A late return with nothing to pay costs a fixed €100 (€200 after a letter). The tax agency can claim a year for 4 years after its deadline: catch up the years still open, the oldest first. CasitaTax files past years too.
The tax agency’s Modelo 210 pages and their help are in English. The law and the detailed instructions, box by box, are in Spanish: CasitaTax’s guide to the form in English explains each box.
Only to file and pay online: a Spanish digital certificate or Cl@ve. Without one, you print the completed form and pay at a Spanish bank or by transfer from abroad, or have someone file it for you. We get your digital certificate once you have your NIE.
Usually not. If you live in the EU, never; elsewhere, only when the tax agency asks you to name one, because of your income or your property in Spain, or if you live in a country that does not exchange tax information with Spain. Not naming one when you must costs €2,000. Anyone else can file for you with your authorisation, registered with the tax agency.
Spain taxes income from a home in Spain. Whether your own country taxes it too, and gives credit for the Spanish tax, depends on its rules and its tax treaty with Spain: many countries don’t tax a notional income at all. Keep your Modelo 210 receipts, and ask your tax office or adviser at home.
| Yourself | CasitaTax | |
|---|---|---|
| Price | Free | €122 a year, €374 with rent, €299 for a sale |
| Co-owners | Each files their own | 2 included, €54 per extra owner |
| Language | Instructions in Spanish | 9 languages |
| Reminder | Our tax calendar | Every year |
CasitaTax is our sister service, in the same group as AnchorLess, made for owners who live abroad. It works out the tax for each owner, sends you the figures to approve before anything is filed, files the returns with the tax agency, and sends you each filed return and payment receipt. The tax itself is paid to the tax agency, apart from its price, VAT included. It is a private service, not the tax agency. A local gestor, a Spanish tax agent, can file it too.
Sister service · CasitaTax
Your Modelo 210, filed for you
VAT included. The tax itself is paid to the tax agency
The rules, amounts and fees in this guide were checked on 30 October 2026 against the law and the official portals:
Written by Brenda L., relocation expert at AnchorLess. This guide explains the general rules; for your own situation, ask a tax adviser.
Yes. Non-residents pay tax every year on a notional income from a Spanish home they use, lend or leave empty: 1.1% or 2% of its cadastral value, taxed at 19% if you live in the EU or the EEA, 24% elsewhere.
For a home you don’t rent out: by 31 December 2026 for 2025, then 1 April to 31 December of the following year from the 2026 income. Rent with tax to pay: 1 to 20 April of the following year, from rent of October 2026. A sale: the three months after the buyer’s month.
On a flat with a cadastral value of €120,000 revised since 2012, a sole owner living in the EU pays €250.80 for 2025; two owners pay half each. With values revised before 2012 (2%) and an owner in the UK (24%): €576.
Yes. Each owner files for their own share, a couple too: two owners, two returns. Only for a sale may a married couple who both live abroad file one return together.
Yes. Online with a Spanish digital certificate or Cl@ve, paying by direct debit from a European account or by card. Without one, print the completed form and pay by transfer in euros from a bank abroad, with the payment code the form gives you.
Online, no: you need a Spanish tax number. On the printable form, an owner without one can get a non-resident code from the form itself, and uses it in the following years.
Yes: 24% instead of 19% on a notional income or rent, and no expenses deducted from rent. A gain on a sale is taxed at 19% for everyone.
Filed late of your own accord: 1% of the tax plus 1% for each full month, 15% after a year, plus interest. If the tax agency finds it first, a fine from 50% of the tax. It can claim each year for 4 years after its deadline.
Usually not: never if you live in the EU, and elsewhere only if the tax agency asks you to name one or your country does not exchange tax information with Spain. Anyone you authorise can file for you.
The buyer keeps 3% of the price and pays it to the tax agency with Modelo 211. You then file Modelo 210 on your gain, taxed at 19%, within the three months after the buyer’s month, and get back what was overpaid.
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