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Modelo 210: Non-Resident Income Tax

Filing Spanish non-resident income tax (IRNR)

If you do not live in Spain but earn income here, whether from letting a property, from having it available for your own use, or from selling it, you are required to file the modelo 210. We take care of the calculation, the filing and the deadlines, in English or in Spanish, without you having to travel.

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Modelo 210: Non-Resident Income Tax
What it covers

Tell us your situation and we will say what you have to file

  • 01

    We look at your particular case first, because not all income is taxed the same way.

  • 02

    We calculate the amount due and prepare the form from the documents you provide.

  • 03

    We file within the deadline and send you the receipt.

  • 04

    Service in English and in Spanish, with the paperwork in whichever you prefer.

  • 05

    If you are also selling the property, we align the filing with the withholding on the sale.

What the modelo 210 is and who has to file it

It is the form used to declare Non-Resident Income Tax (IRNR). It is filed by individuals and companies that, without being resident in Spain, earn income in Spanish territory: rent, the deemed income on a property kept available to its owner, gains on the sale of a property, or other returns.

How often it has to be filed depends on the type of income, so the first thing we do is establish what applies to you before preparing anything.

When it has to be filed

The deadlines vary with the type of income and with whether the result is a payment, a refund or nil. Filing late carries surcharges, and it is the most frequent reason someone walks into one of our offices holding a demand from the tax office.

We confirm the dates that affect you and keep the calendar, so it does not depend on your remembering.

What we need from you

Your NIE or NIF, the cadastral reference of the property, the deed, and the income and expenses for the period if the property is let. With that we check whether any deduction applies and prepare the return.

Everything can be done remotely: there is no need to fly over to file the form.

If you sell the property

When a non-resident sells, a withholding on account is applied at completion and there are subsequent filings that settle it. Because the tax, legal and property sides are all handled in the same firm, the sale and the tax return are looked at together and you do not have to coordinate two advisers.

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Basic information on data protection

Data controller: FAMILIA RÍOS ESPINOSA ASESORES, S.L. — Tax ID (NIF): B-93150142

Registered office: C/ Mijas, Conjunto San Luis, S/N, Blq. 2, Pl. 1, Ptas. A-B, 29692, San Luis de Sabinillas, Manilva (Málaga), Spain.

Telephone: +34 952.890.929.  ·  Email: info@riosespinosa.com

Website: https://riosespinosa.com/

Data Protection Officer contact details: salvadorzotano@szservicios.com

The data you provide will be processed by FAMILIA RÍOS ESPINOSA ASESORES, S.L. for the purpose of providing the service requested or sending you the information required.

You may exercise your rights of access, rectification, erasure, data portability, objection and restriction of processing before FAMILIA RÍOS ESPINOSA ASESORES, S.L., at C/ Mijas, Conjunto San Luis, S/N, Blq. 2, Pl. 1, Ptas. A-B, 29692, San Luis de Sabinillas, Manilva (Málaga), Spain, by email to info@riosespinosa.com, or before the Data Protection Officer at salvadorzotano@szservicios.com, providing sufficient identification in your request by electronic means or, failing that, by means of a duly signed request.

If the data controller has reasonable doubts as to the identity of the natural person making the request, additional information necessary to confirm your identity may be requested.

Likewise, particularly if you consider that your rights have not been fully satisfied, you may lodge a complaint with the national supervisory authority by contacting the Spanish Data Protection Agency (Agencia Española de Protección de Datos), C/ Jorge Juan, 6 – 28001 Madrid. Further information on the processing of your personal data is available in our Privacy Policy.

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