All posts

Modelo 210 Form in English: What You Can Actually Get, and What Still Has to Be Filed in Spain

By Daniel Bertomeu — Tax Adviser (AEDAF #06838)Reviewed by Juan Bertomeu Vallés — Lawyer (ICALI #4643)Updated 17 July 202611 min read
On this page

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 owners, reading the form is not the hard part. Signing and submitting it from abroad is where the problem starts.

So, let us make this practical.

You own a property in Spain. You do not live in Spain. Someone has told you about "the 210", probably at the end of a purchase, in a Facebook group, or when another owner says they filed it every year and you suddenly realise nobody explained it properly to you.

Then you search "modelo 210 form in english".

Fair.

You are expecting a normal thing. A blank English PDF, maybe with boxes, maybe something you download, fill in, sign and send.

But Spain does not quite give you that.

What Spain gives you is an official online system, English-language pages around the form, and a paper pre-declaration route if you cannot sign digitally. That difference matters.

Key facts

QuestionShort answer
What is Modelo 210?The Spanish income tax return for non-residents without a permanent establishment.
Is there an English page?Yes. The AEAT publishes English-language pages for Form 210.
Is there a blank English PDF to fill by hand?Not in the way people usually mean. The no-certificate route is the online pre-declaration form, which generates a PDF.
Can you file online yourself without Spanish ID?No. Online filing requires Cl@ve or eIDAS, and those require a prior Spanish identifier.
Can you file with no Spanish tax number at all?Yes. The paper pre-declaration form can let you self-assign a NIF type "M".
Is the form changing?Yes. A new version applies to all filings submitted from 1 January 2027 onwards.

What the Modelo 210 is, in plain English

The Modelo 210 is the return Spain uses for non-resident income tax when the taxpayer does not have a permanent establishment in Spain.

For a non-resident property owner, it usually appears in two common situations.

One, you own a Spanish property and do not rent it out. Spain can still treat that property as producing imputed income. Not real rent in your bank account. A tax calculation based on the cadastral value of the property.

Two, you rent the property and have actual rental income.

This article is not going to pretend that all 210 cases are identical. They are not. But if you are searching for "modelo 210 english pdf" because you want to understand what the form is asking, the form is easier to understand if you stop thinking in boxes and start thinking in sections.

Who are you?

What income are you declaring?

What period does it belong to?

What arithmetic turns that into tax?

What is the final result?

That is the sensible way to read it.

And honestly, it is also the safer way right now, because the form is changing. I am not going to invent box numbers or field labels here. That would be the worst possible kind of confidence. The public registry information we are using for this article gives the official routes, deadlines, access rules and calculation context. It does not give a stable English map of every field on the form.

So we stay at section level.

That is enough for most owners to understand what they are facing.

How to get Modelo 210 form

Well, the official form lives at the AEAT electronic office.

The AEAT is the Spanish tax agency. It has English-language pages for Form 210, so you are not wrong to expect some English support. There is an "en_gb" section around the 210.

But the key word is around.

If you want to file without a Spanish digital certificate, the official route is not "download a blank PDF and fill it in by hand". It is the pre-declaration web form.

You fill the form online.

The system generates the PDF.

Then you print it, sign it by hand, and present it through the paper route.

That is the part many people miss. The PDF is an output of the web form, not the starting point.

Okay, but can you still call it a Modelo 210 English PDF?

Sort of, in the casual search sense. You can get official English guidance, and the system can generate a PDF after you complete the pre-declaration. But if what you mean is "a simple English blank PDF I can download, fill, save and email", no. Not the way people imagine.

The real problem is not English. It is signature.

This is the part I would put in red pen if you were sitting across my desk.

Reading the form is one problem.

Submitting it is another.

If you want to file online by yourself, you need access. For Form 210, that means Cl@ve or eIDAS signature. And both require a prior Spanish identifier registered for that purpose. DNI, NIE, NIF L or NIF M, depending on the case.

So if you are a non-resident owner with no Spanish identifier at all, you cannot simply click through and submit the Modelo 210 online alone.

There is no magic "reference number" shortcut either. The RENØ reference-number system belongs to resident IRPF. It is not your back door into filing Modelo 210 as a non-resident.

This is why owners get stuck.

They have found the form. They have understood enough of the English page. They may even know roughly what they owe.

Then the system asks them to sign or present it properly.

And suddenly they are printing, signing, arranging bank presentation in Spain, or asking someone else to file for them.

The free route: paper pre-declaration

Now, the paper route exists.

If you do not have a certificate, the AEAT allows the pre-declaration route. You complete the form online, generate the PDF, print it, sign it by hand, and then present it at a collaborating bank in Spain or by post or registry.

That is the official no-certificate route.

It is not elegant from abroad. But it is real.

If you are in Spain, have time, know where to go, and are comfortable dealing with the paper side, this may be enough.

If you are abroad, the annoying parts are obvious. Printer. Signature. Bank or postal route. Timing. Keeping proof. Repeating it next year.

Nobody enjoys turning a small annual tax obligation into a stationery project.

But it is there.

What if you have no Spanish tax number at all?

This is where the system is a little more practical than people expect.

If you have no Spanish tax ID at all, the pre-declaration form itself can let you self-assign an identification code type "M", commonly referred to as NIF M.

You keep that number for future filings.

So no, lack of a Spanish tax number does not necessarily mean you cannot file. It means your route is more limited, and you need to use the paper pre-declaration path or have a third party file for you.

This matters for older purchases especially. Sometimes people bought years ago, were told "the lawyer handled everything", and then discover they never actually had their annual non-resident tax life put in order.

How the form reads, section by section

Let us forget boxes.

The Modelo 210 is not a personality test. It is a tax return. It needs a few categories of information.

First, it needs to know the taxpayer. That means identifying the non-resident person or people who are declaring.

Second, it needs to know what kind of income is being declared. For non-resident property owners, the common split is imputed income for personal-use property, or rental income if the property has been rented.

Third, it needs the period. This is very important because the deadlines are not the same for every type of income, and the rules are changing around filings made from 2027.

Fourth, it needs the arithmetic. The base, the applicable rate, and the resulting tax.

Fifth, it needs the result and presentation method. Are you paying? How is the return being presented? Is it online with valid access, or paper pre-declaration?

That is the form at human level.

If someone sells you certainty based on a screenshot of a form layout without checking the filing date and the type of income, be careful. The form is changing, and the deadline baskets matter.

The 2027 change you should not ignore

Now, here is the part that makes old guides dangerous.

The content of the Modelo 210 form has been amended. The new version applies to all filings submitted from 1 January 2027 onwards, regardless of the income year.

Read that twice.

It does not only apply to income from 2027. It applies to filings submitted from 1 January 2027 onwards.

The new version includes, for example, a new annex for the breakdown of deductible expenses.

So if you are reading an old guide that walks you through "box by box", you need to be careful. It may be describing a form that is no longer the form you will actually submit.

This is why in this article I am not giving you fake precision.

The safe answer is section-level understanding plus current filing route plus current deadline basket.

Deadlines: three baskets

The deadline answer depends on what income year and what income type you are dealing with.

For income accrued up to 2025, the old rules apply.

For imputed income accrued in 2026, the filing window is 1 April to 31 December 2027. If payment is made by direct debit, the deadline runs only until 23 December 2027.

For rental income accrued in 2026, where grouped, or for fourth-quarter ungrouped rental income, the period is 1 to 20 April 2027.

That is the clean split.

Do not mix these baskets. A lot of mistakes happen because people hear "Modelo 210 deadline" as if there is only one answer. There is not.

The rates, only for context

For imputed income, the starting point is a percentage of the cadastral value.

The rate is 1.1 percent of the cadastral value if the value was revised through a general collective valuation within the last 10 tax periods.

Otherwise, it is 2 percent.

Then the tax rate on that income is 19 percent for residents of the European Union or European Economic Area countries with information exchange, and 24 percent for everyone else.

The United Kingdom is in the 24 percent basket since Brexit.

This is only context. Your actual return still depends on the property, the period and the filing situation.

The two honest routes

So, what should you actually do?

Route one is the free official paper route.

You use the AEAT pre-declaration web form. You generate the PDF. You print it. You sign it by hand. You present it at a collaborating bank in Spain or by post or registry. If you have no Spanish tax number, the form may let you self-assign the NIF M for future filings.

This route is fine if you are comfortable with it.

Route two is using a third party to file for you.

That is what many non-resident owners choose, not because they cannot read English, but because they do not want to fight the signature and submission process from another country.

Our own route is Easy210. It is built exactly for the person who does not want to print, sign, queue, or decode the filing route every year. At the time of writing, Easy210 starts from 69 euros VAT included.

That is the honest alternative.

You can do the paper route yourself if you want the free route and can tolerate the friction. Or you can have it handled and keep the annual tax obligation out of your head.

Where these figures come from

The table below shows the source behind each distinct factual claim used in this article.

What the article saysSource
Modelo 210 is the Spanish income tax return for non-residents without a permanent establishment, and the official form lives at the AEAT electronic office with English-language pages.AEAT Sede electronica, Form 210 pages, English section.
There is no simple blank English PDF to download and fill by hand. The official no-certificate route is the pre-declaration web form, which generates a PDF to print, sign and present at a collaborating bank in Spain or by post or registry.AEAT "Formas de presentacion", section 1, paper pre-declaration.
If you have no Spanish tax ID, the pre-declaration form can let you self-assign an identification code type "M", which you keep for future filings.AEAT technical help for the paper form.
Filing online by yourself requires Cl@ve or an eIDAS signature, and both require a prior Spanish identifier such as DNI, NIE, NIF L or NIF M registered for that purpose.AEAT "Tipos de acceso a tramites".
There is no reference-number shortcut for Modelo 210 because the RENØ reference-number system belongs to resident IRPF only.AEAT "Numero de referencia".
The content of Modelo 210 has been amended, and the new version applies to all filings submitted from 1 January 2027 onwards, regardless of income year, including a new annex for the breakdown of deductible expenses.Orden HAC/623/2026, BOE-A-2026-13573, disposicion final unica, apartado 2.a).
Income accrued up to 2025 follows the old rules. Imputed income accrued in 2026 has a filing window from 1 April to 31 December 2027, with direct debit until 23 December 2027. Rental income accrued in 2026, grouped, or fourth-quarter ungrouped rental income, is filed from 1 to 20 April 2027.Orden HAC/623/2026, BOE-A-2026-13573, and AEAT note on the new Form 210 deadlines.
For imputed income, the percentage is 1.1 percent of cadastral value if the value was revised through a general collective valuation within the last 10 tax periods, and 2 percent otherwise.Article 85 LIRPF.
The tax rate on that income is 19 percent for EU or EEA residents with information exchange, and 24 percent for everyone else, including the United Kingdom since Brexit.Article 25.1.a) TRLIRNR.
Easy210 starts from 69 euros VAT included at the time of writing.Expat Abogados internal product pricing, Easy210.

Frequently asked questions

Can I download the Modelo 210 as a blank PDF in English?

Not the way people imagine. The official no-certificate route is the pre-declaration web form, which generates the PDF for you to print and sign. The AEAT does publish English-language pages for the 210.

Can I file the Modelo 210 online myself without a Spanish ID?

No. Cl@ve and eIDAS both require a prior Spanish identifier. Without one, your official route is the paper pre-declaration, or a third party filing for you.

I have no Spanish tax number at all. Can I still file?

Yes. The pre-declaration form lets you self-assign a NIF type "M" and you keep it for future years.

Is the form itself changing?

Yes. A new version of the form applies to all filings from 1 January 2027, whatever year the income belongs to, including a new annex for deductible expenses.

Continue reading

About this article

Written by Daniel Bertomeu, tax adviser (AEDAF #06838 · APAFCV #3080). Reviewed by Juan Bertomeu Vallés, lawyer (ICALI #4643, practising since 1991). Easy210Spain is the Form 210 filing service of Expat Abogados, an independent Spanish law firm on the Costa Blanca acting for non-resident property owners since 1991.

Meet the team

This article is general information, not legal or tax advice, and does not create a lawyer–client relationship. Confirm your specific situation with a qualified adviser before acting.