Spanish property tax · non-residents

Your Spanish home.
Its tax, handled.

Every non-resident who owns a home in Spain files a Modelo 210 each year, even if it stays empty. You send two documents and answer three questions. A real law firm files it. And next year, we already have everything.

Not sure which? A 50-minute consultation with a lawyer, €150. Two owners? Two returns, one file, here is why.

Backed by Expat Abogados

We have filed hundreds of Modelo 210 returns for non-resident owners since 1991. Easy210Spain is that same work, now online.

Juan Bertomeu Vallés and Daniel Bertomeu at the Expat Abogados office
EXPAT ABOGADOS · MORAIRA & DÉNIATwo offices. One file per client.
  • ICALI #4643Juan Bertomeu Vallés, lawyer
  • Since 1991Practising on the Costa Blanca
  • Since 2017AEAT social collaborator
  • 1000+Property transactions

01Two documents, three questions

Send two papers.
Answer three questions.

Everything else we take from the Catastro, or ask you on the phone. You never fill in a tax form. That is the whole point.

  1. 01

    Your deed and your last IBI receipt.

    That is where the cadastral value and the cadastral reference live. A photo of the receipt is fine. If something is hard to read, a person looks at it: you never see an error.

    Upload, or send by email.
  2. 02

    Three questions.

    Did you rent it out this year, and for how many days? Are you still a non-resident? Where is each owner tax resident, in the EU/EEA or outside? «I am not sure» is an answer we accept.

    Two minutes. On the phone, if you prefer.
  3. 03

    We file. You get the receipt.

    A lawyer checks the numbers against your town's rules, prepares the official return and files it with the AEAT. The receipt lands in your file, where next year starts.

It's your town, not your house

1.1% or 2%?
The town decides.

Most online calculators assume 1.1%. In Dénia, Xàbia, Teulada and Calpe the rate is 2%, because the town's cadastral values were last reviewed more than ten years ago. Get it wrong and you pay barely half the tax, and get a letter from Hacienda later. We keep the rate for every town in our own table, with its source.

Three things most owners find out too late

  • 01One return per owner.A couple is two returns, each with their share and their own rate: 19% for EU/EEA residents, 24% for the rest. Never one for both.
  • 02An empty home still pays.Imputed income, every year, whether you visit or not. It is small; forgetting it is not.
  • 03Late is a surcharge. Ignored is a penalty.File before Hacienda writes to you and it is a surcharge that grows with the delay, not a fine. Wait for their letter and it is a penalty.

General information, not advice for your case. Your return is checked by a lawyer before it is filed.

02One price

Fixed fees.
VAT included.

Our fee is for the work. The tax itself goes to Hacienda, by direct debit or transfer, and there is no official filing fee. Nothing hidden, nothing per hour.

Imputed income

A home you don't rent out.

€49per owner · incl. VAT

Couples file two returns: €89 for both, less than €98 because the second filing reuses the work of the first.

  • Your town's rate, from our table
  • Days of ownership, prorated
  • Filed with the AEAT, receipt in your file

Rental income

A home you let.

€99incl. VAT

One grouped annual return. EU/EEA residents deduct their expenses.

  • Income and deductible expenses
  • The empty months, imputed
  • Filed with the AEAT, receipt in your file

Property sale

You sold this year.

€249incl. VAT

The 3% the buyer withheld, and your gain: the two returns, in the right order and on time.

  • Capital gain at 19%
  • The 3% retention, recovered if it exceeds the tax
  • Filed with the AEAT, receipt in your file

A few things to know. Prices are per return, and they are our founding prices: for the first 300 files, or until 30 June 2027, whichever comes first. After that, €69, €119, €129 and €299. Several properties, an inheritance mid-year or a company as owner get a written quote before any work begins.

Your first return with us takes a little longer. From the second year, it is mostly waiting for your «nothing changed».

03The calendar

January: tell us what changed.
The rest is already here.

Your deed, your IBI receipt and your cadastral reference stay in your file. Each year we ask one question, prepare the return, and file it in time. You approve; we remember.

  1. January

    We ask.

    «Did anything change?» Rented it, sold it, bought another, a new owner. One message.

  2. Spring

    We prepare. You approve.

    The return, with the number and where it comes from, in your file. One click to approve, or a call if something is off.

  3. In time

    We file, inside your window.

    Which window is yours depends on the year the income belongs to, and both of these are true today:

    • Income accrued in 2025: file from 1 January to 31 December 2026. Old rules, unchanged by Order HAC/623/2026.
    • Direct debit option: 1 January to 23 December 2026.
    • Income accrued in 2026: file from 1 April to 31 December 2027.
    • Direct debit option: 1 April to 23 December 2027.
  4. After

    The receipt, in your file.

    The official AEAT receipt, with its reference. Next January starts from here.

04One file, everything that follows

Tell us once.
We remember.

The 210 is the smallest thing we do for a home, and the one that comes back every year. What follows, a licence, a sale, an inheritance, a move, starts from the same file: cheaper for you, faster for us. We ask about your year once, on the phone. Never in the checkout.

What else happened this year?

  • I bought this year
  • I'm selling
  • I inherited
  • Married or divorced
  • My first year in Spain

Tell us on the phone or by email and it stays with your file. And «only the 210, thanks» is a complete answer.

Daniel Bertomeu in a meeting at the Expat Abogados officeEXPAT ABOGADOS / COSTA BLANCA

05Real people, on your side

A law firm.
Not a form-filling app.

Behind Easy210Spain is Expat Abogados, a family legal practice on the Costa Blanca since 1991. The return is prepared by the system, checked by a lawyer and filed by the practice, an AEAT social collaborator since 2017. If Hacienda writes, we answer.

Juan Antonio Bertomeu

Lawyer · ICALI #4643 · Practising since 1991

Daniel Bertomeu

Lawyer and tax advisor · AEDAF #06838 · APAFCV #3080

  • Two real offices on the Costa Blanca.
  • Covered by professional indemnity insurance.

Calle del Doctor Calatayud, 39, planta baja, Moraira · Calle Ramón y Cajal 5E, Oficina 1, Dénia

In their words

What our clients say.

Verified reviews, collected and published by Trustindex, not by us.

06Watch and learn

Spanish property tax,
explained.

Free video guides on Form 210, deadlines and non-resident taxes, from our own channel.

A few useful answers

Let's make things clearer.

For the particulars of your home, we start with your two documents.

I never visit. Do I still have to file?

Yes. A non-resident who owns a home in Spain declares an «imputed income» on it every year, whether it is used or not. It is a small tax; forgetting it for years is not.

We own it together. One return or two?

Two. Each owner files their own return for their share, at their own rate: 19% for EU/EEA residents, 24% for the rest. A couple with one home is two returns, and we price them together: €89 instead of €98, because the second filing reuses the work of the first.

What if I have missed previous years?

We can help with back-filing. Filing voluntarily carries lower penalties than being contacted by the tax authority. We recommend booking a consultation to assess your situation.

How is the tax itself paid?

To Hacienda, by direct debit from your bank account or by transfer with the reference we give you. Our fee is separate and is the only thing you pay us. You do not need a Spanish bank account.

Do I need a Spanish digital certificate?

No. We file using our own digital certificate on your behalf, as an AEAT social collaborator since 2017. You do not need to interact with the AEAT directly.

One return a year

Remembered by us.
Not by you.

Two documents, three questions. A lawyer does the rest.

€50 of the consultation comes off your filing if you go ahead.

One legal team. More of life covered.

Here for your home.
And what comes next.

Explore each service's website for current availability.