How to Fill In Modelo 210: A Guide for Non-Residents

If you own an apartment or finca on Mallorca but remain tax resident abroad, there is no way around Modelo 210. Filling in Modelo 210 looks intimidating the first time: a Spanish form, income type codes, cadastral value, ownership share. In practice, though, it is always the same handful of fields, and from the second year on the return rarely takes more than half an hour. Anyone who should file and does not is still liable for tax in Spain and quietly racks up surcharges. This post walks you through the form itself, through the calculation and through the deadlines, which have just changed.

What is Modelo 210 and who has to file it?

Modelo 210 is the Spanish tax return for non-residents without a permanent establishment. If you own property in Spain but are tax resident abroad, this is where you declare the imputed income on owner-used or empty properties, income from letting, and gains from a sale.

That means you must file even if the property does not earn you a single euro. The legal basis is Article 13.1.h) of the Spanish non-resident income tax law, and the Agencia Tributaria explains it on its page about the imputed income for owner-used properties. For the bigger picture on non-resident tax duties, see our post on owning a second home on Mallorca. Here we deal with the form itself.

Important in practice: one return is filed per property and per owner. A garage or storage room with its own cadastral reference counts as a separate property.

Calculating the imputed income: cadastral value, percentage, days

The calculation is simpler than it sounds. The starting point is the cadastral value (valor catastral), which you find on the IBI bill from your town hall, not the purchase price.

You apply one of two percentages to that value:

• 1.1 % if the cadastral value of your municipality was generally revised in the current tax year or in one of the ten preceding ones. For the years 2023, 2024 and 2025 a transitional rule applies: 1.1 % already applies if the revision came into force on or after 1 January 2012.
• 2 % in all other cases.

You can look up the year of your municipality's last general revision in the portal of the Dirección General del Catastro under "Ponencias de Valores". The tax rate is then applied to the result: 19 % for residents of the EU, Iceland, Norway and Liechtenstein, 24 % for everyone else, which includes UK and US residents. No expenses can be deducted from the imputed income.

The amount always refers to the full calendar year. If you bought the property during the year or it was let for part of it, you prorate by days. An example: cadastral value 150,000 EUR, revised valuation, purchase on 1 July.

Step by step through the form

The form lives in the Sede Electrónica under "Modelo 210. Devengos 2019 y siguientes. Presentación". You will not get through without a digital certificate, an electronic ID or Cl@ve. The alternative is the predeclaración route: you fill in the form, generate a PDF and pay it in at a partner bank in Spain.

If you have no bank account in Spain, there are two workable routes. Since 1 February 2024 the AEAT accepts direct debits from accounts anywhere in the SEPA zone, which covers UK accounts as well. Or you choose "Reconocimiento de deuda y pago mediante transferencia" and make the transfer yourself. One hard rule applies there: the payment reference must contain nothing but the payment identifier generated by the system, otherwise the transfer bounces back. The identifier is valid for 30 calendar days, and the transfer must be in euros. All options are described in the Agencia Tributaria's overview of the Formas de presentación y pago del modelo 210.

Several owners: each declares their share

If the property belongs to a married couple or several people, there is no joint return. Each co-owner declares their share of the property in a separate return. With a 50/50 split that means two Modelos 210, each with half the taxable base.

This is exactly where a recent change comes in. Orden HAC/623/2026 introduces the fields "Nº de días" and "Cuota participación", where you enter the number of days and your percentage ownership share directly. The prorating math moves out of your spreadsheet and into the form. These fields apply to all returns filed from 1 January 2027, regardless of which year you are declaring.

New deadlines from 2027 under Orden HAC/623/2026

Orden HAC/623/2026 of 12 June 2026, published in the BOE on 23 June 2026, moves the start of the filing window for imputed income of the year 2026 from 1 January to 1 April 2027. Nothing changes for the return you file now in 2026 for the year 2025.

What you declare	Deadline	Direct debit possible until
Imputed income 2025	1 January to 31 December 2026	23 December 2026
Imputed income 2026	1 April to 31 December 2027	23 December 2027
Rental income 2025 (bundled)	1 to 20 January 2026	15 January 2026
Rental income 2026 (bundled)	1 to 20 April 2027	15 April 2027

For landlords there is a second change: since the accrual year 2024, rental income is no longer declared quarterly but bundled once a year. From the year 2026 that date slides from January to April. On top of that there is a new annex in which deductible expenses must be itemized. The full explanation is in the Agencia Tributaria's note on the deadline changes.

Several years never declared: surcharges and limitation periods

Many owners only learn about Modelo 210 years after buying. The instinct to keep quiet now is the most expensive option. Under Article 27 of the Spanish General Tax Law (Ley General Tributaria), a voluntary late filing without a prior demand costs 1 % plus 1 % for each further full month of delay. From twelve months late it becomes 15 % plus late-payment interest. If the demand from the tax office arrives first, it turns into a penalty procedure and the amounts are considerably higher.

In practical terms: declare old years individually, each year with its own return, and do it before the letter from Madrid arrives. The assessment limitation period is four years and runs from the end of the respective filing deadline, not from the tax year itself.

Quick answers to common questions

Do I need a gestor for Modelo 210?

No. For the imputed income of a single apartment, the form is perfectly manageable on your own if you have a digital certificate. For lettings, a sale, or several years of arrears, professional help pays off.

Do I still have to file even though the EU has criticized the system?

Yes. Until a legal change is actually in force, the obligation stands. A pending case at EU level does not protect you from surcharges for returns you never filed.

Can I offset the Spanish tax in my home country?

That depends on the double taxation treaty between your home country and Spain. As a rule these treaties let Spain tax income from Spanish real estate, while your home country avoids double taxation through a credit or exemption under the agreed method. Check the treaty that applies to you or ask a tax adviser at home.

Conclusion

Filling in Modelo 210 is no dark art once the three building blocks are in place: income type code 02, cadastral value times 1.1 % or 2 %, and 19 % of that as an EU resident (24 % otherwise). The tiring parts are the edge cases: co-ownership, buying or selling mid-year, and years that were never declared. For your calendar, remember one new date above all: for the year 2026 you cannot file before 1 April 2027. If you have been filing every January, you would otherwise run into a closed form.