What is Form 210?

The short version

Form 210 — officially called Modelo 210 — is the Spanish tax form used by non-resident property owners to declare income related to their Spanish property. If you own property in Spain but live abroad, you almost certainly need to file it.

Who needs to file?

Any non-resident who owns property in Spain. This includes property owners from the UK, the Netherlands, Germany, Scandinavia, the United States, and elsewhere. If you are not a Spanish tax resident and you own property here, the obligation applies to you.

What does it cover?

Form 210 covers three main situations:

• Imputed income — if you own property but don't rent it out, Spain taxes you on a "deemed" or "imputed" income based on the property's cadastral value. This is the most common filing.
• Rental income — if you rent your property out (holiday lets, long-term, or mixed), the rental income must be declared. EU/EEA residents can deduct certain expenses; non-EU residents generally cannot.
• Capital gains from property sale — if you sell your Spanish property, the capital gain must be declared. The buyer also withholds 3% of the sale price on your behalf.

How often do I need to file?

For imputed income: once per year. For rental income: annually or quarterly, depending on your country of residence. For property sale: within 4 months of the sale.

What happens if I don't file?

If you file voluntarily late, penalties start at a few percent and increase over time. If the Spanish tax authority contacts you first, penalties can be 50–100% of the tax owed. Filing voluntarily is always better than waiting.

How Easy210Spain helps

We're a managed service — you upload your documents, a qualified lawyer reviews everything, we file with the AEAT, and you receive the official result in your secure portal. No digital certificate needed. No Spanish bank account needed. From 75€, VAT included.