The model 210 form for non-residents in Spain
You are the proud owner of a property on Spanish territory and you want to go there as much as possible. This is an evidence. Non-residents who stay in Spain for less than 183 days still have to pay taxes. This is done by means of the ” modelo 210 ” or the model 210 form of the Spanish tax authorities. You must request this form yourself as this is not automatically sent and must be submitted every year before 31 December.
If you own a property in Spain but you are not a resident, which means that you are staying in Spain for less than 183 days ( 6 months ) and are therefore not a tax resident, you still need to file a tax return.
In addition to the land tax or property tax, also called IBI (Impuestos sobre Bienes Inmuebles), one must complete the ” model 210 ” form in the case of a non-resident.
The IBI is automatically withdrawn from the bank account every year so that is easy, but in the case of the non-resident tax you must request, complete and send the ” model 210 ” form yourself. This is a so-called “carrying debt” and not a “fetching debt”. And that must happen again every year before December 31 (for the tax year before).
Model 210 is the tax return on property for non-residents without permanent residence. In Spanish it is called “Impuesto sobre la Renta de no Residentes (sin establecimiento permanent)”. Filling in this form applies to both homeowners who make use of it themselves, but also to those who rent it out to generate income.
In the latter case, you must also declare the income with the tax authorities of the country where you are a tax resident (also in the case of non-letting where you have to declare notional rental income).
The “modelo 210” can be filled in on paper or via the internet. You can do that yourself or have it done by a gestor or administration office in case of doubts. This website contains at least a clear explanation in Dutch / Flemish.
More information can also be found on the website of the Agencia Tributaria (in English).