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Modelo 210, explained properly: deadlines, penalties, rulings and how-tos for non-resident property owners in Spain. Written by a tax adviser, reviewed by a lawyer.
17 July 2026 · 11 min read
How to file Modelo 210 yourself without a digital certificate
In the simple holiday-home case, you do not legally need to hire anyone to file Modelo 210. If you cannot submit online because you have no digital certificate, Cl@ve or usable eIDAS signature, the fr…
Read the post →17 July 2026 · 11 min read
Modelo 210 Form in English: What You Can Actually Get, and What Still Has to Be Filed in Spain
If you are looking for the Modelo 210 form in English, the awkward truth is this: the English explanation exists, but the real filing route is still Spanish tax administration. For many non-resident o…
Read the post →17 July 2026 · 11 min read
Non-EU Landlord Spain Tax Deductions: What the 2025 Audiencia Nacional Ruling Really Means
If you are a UK, US, Canadian or Swiss owner renting out Spanish property, the safe rule today is still brutal: Spain taxes your gross rental income at 24 percent, with no deductions. A 2025 Audiencia…
Read the post →17 July 2026 · 8 min read
Modelo 210 Penalties: What Happens If You File Late in Spain?
If you file Modelo 210 late before Hacienda has written to you, the usual result is not a penalty. It is a late filing surcharge Spain applies in a fairly predictable way: small at first, then heavier…
Read the post →17 July 2026 · 10 min read
Modelo 210 for Married Couples and Joint Owners: Why One Spanish Property Can Mean Four Tax Returns
If you own Spanish property jointly as non-residents, Spain does not normally treat you as one family taxpayer. Each co-owner files their own Modelo 210 for their share. And if your garage or storage…
Read the post →17 July 2026 · 6 min read
Selling Property in Spain After Brexit: The 24% Myth
A UK resident selling Spanish property pays 19% on the gain, exactly the same as an EU seller. The 24% rate is real, but it only touches rental and imputed income. Daniel Bertomeu explains the myth, t…
Read the post →17 July 2026 · 6 min read
When Is the Modelo 210 Deadline in 2026? The Correct Calendar for Each Type of Income
Order HAC/623/2026 rewrote the Modelo 210 deadlines. April replaces January for 2026 income onwards, quarterly rental filings disappear, and 2025 imputed income keeps the old dates. Here is what appli…
Read the post →In-depth guides
Non-Resident Tax in Spain (Modelo 210): The Complete 2026 Guide
Spain rewrote the Modelo 210 calendar in June 2026, and weeks later even official pages still showed the old deadlines. Daniel Bertomeu, tax advisor at Expat Ab…
22 min read
Selling Property in Spain as a Non-Resident: The 3 Percent Retention, Modelo 210 and the 19 Percent Rule
When you sell a Spanish property as a non-resident, the buyer withholds 3 percent of the price and pays it to the tax office. Your real capital gains tax is the…
13 min read
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