100% online
Your Spanish home, sorted.
Holiday homeNot rented out
You use the home yourself, or it stays empty. You still declare a notional income worked out from the cadastral value: one return per owner, every year.
For non-resident owners of a Spanish home
Your Modelo 210, filed on time and worry-free.
Never rented out? You still owe it every year.- Every co-owner covered, one return each.
- 100% online, from wherever you live.
- Missed a year? We catch up on past returns.
2025 returns for homes that weren’t rented out are due by December 31, 2026. 2026 returns can only be filed from April 1, 2027.
Modelo 210 in a nutshell
Own a home in Spain? Then you owe Modelo 210.
Modelo 210 is the non-resident income tax return. Spain asks every owner who lives abroad to file it, even if the home is never rented out: the tax is then worked out on a notional income, based on the property’s cadastral value.
Renting the home out or selling it means other returns. Late or missing returns bring surcharges and interest. We make sure that never happens to you.
How it works
1. Tell us about your homeAnswer a few questions online: who owns the property, in what shares, and whether it was rented out.
2. Send your documentsYour NIE and the latest IBI receipt (the local property tax), which shows the cadastral value. Add the rent and expenses if you rent it out.
3. Check your figuresWe calculate the tax for each owner and send you a summary. Nothing is filed before you approve it.
4. Filed, you’re doneWe file your Modelo 210 with the Agencia Tributaria and send you the filed return and the payment receipt.
But what exactly is Modelo 210?
Modelo 210 is the form for the non-resident income tax (IRNR). Everyone who owns a home in Spain without being a Spanish tax resident files it, for the income the home brings in, or is deemed to bring in.
You are a Spanish tax resident if you spend more than 183 days a year in Spain, or if the core of your business or economic interests is there. Otherwise you are a non-resident, and your Spanish home goes through Modelo 210.
How is the tax worked out for a home that isn’t rented out?
Spain taxes a notional income: 1.1% of the cadastral value if the town’s values were revised since 2012, 2% otherwise (rules for 2025). Each owner declares their share, taxed at 19% for residents of the EU and the EEA, and 24% for everyone else, the United Kingdom included.
Where each figure goes on the form: our Modelo 210 form in English, box by box.
- Cadastral value
- €120,000
- Notional income (1.1%)
- €1,320.00
- Each owner’s share (50%)
- €660.00
- Tax per owner (19%)
- €125.40
A simplified example: we check the rate and the values that apply to your home.
Try it with your own figuresWhich situation is yours?
Modelo 210 depends on what happened to your home during the year. We handle all three.
Holiday home
Rental incomeRented out
Holiday lets or long-term tenants: the rent is declared to the Spanish tax office. Residents of the EU and the EEA can deduct their expenses.
Capital gainSold
The buyer withholds 3% of the price for the tax office. Modelo 210 declares your gain, and gets back the part of that 3% that is more than the tax you owe.
Get ready
The documents you need
Most owners already have everything at home. Here is the list.
Each owner’s NIE
The identification number for foreigners in Spain, with a copy of your passport or ID card.
The IBI receipt
The yearly local property tax bill. It shows the cadastral value and the cadastral reference of the home.
The title deed
The escritura, which shows who owns the home and in what shares.
Rent and expenses
Only if you rent the home out: the rent received and, for EU and EEA residents, the costs to deduct.
The sale and purchase deeds
Only if you sold: the sale price, the purchase price and the 3% the buyer withheld.
Not sure what applies to you?
Answer a few questions and we tell you exactly which documents we need.
NewOrden HAC/623/2026
Modelo 210 deadlines change in 2027
A new order changes when Modelo 210 is filed, for homes that are rented out as well as for those that aren’t.
2025 returns for homes that weren’t rented out are still due by December 31, 2026.
From tax year 2026, those returns can only be filed from April 1, 2027, not in January.
We keep track of the new calendar and let you know when it’s your turn.
Every date, situation by situation: our guide to the Modelo 210 deadline.
Peace of mind, every year
Spanish tax returns from abroad should not cost you a weekend, or a trip to Spain.
100% online
No appointment, no trip: everything happens from your laptop or your phone.
Every owner covered
Own the home with your partner or family? Each owner needs a return: we file them all together.
You approve first
You see the figures for each owner, and nothing is filed before you say yes.
In your language
Our site and our answers speak your language: plain words, not tax jargon.
Clear prices, VAT included
One price per home, for up to 2 owners. The tax itself is paid to the Agencia Tributaria: it is not part of our price.
Not rented out
For owners who use their home themselves or leave it empty.
€122per year
Yearly subscription, cancel at any time. VAT included.
- Modelo 210 for owning the home, prepared and filed with the Agencia Tributaria
- You approve the figures before anything is filed
- 100% online, in your language
- A reminder every year, before the next return is due
Rented out
For owners who rent out all or part of their home.
€374per year
Yearly subscription, cancel at any time. VAT included.
- Modelo 210 for owning the home, prepared and filed with the Agencia Tributaria
- Modelo 210 for the rental income, prepared and filed with the Agencia Tributaria
- You approve the figures before anything is filed
- 100% online, in your language
- A reminder every year, before the next return is due
Sold
For owners who sold their home during the year.
€299one-off
VAT included.
- Modelo 210 for the sale, prepared and filed with the Agencia Tributaria
- You approve the figures before anything is filed
- 100% online, in your language
Up to 2 owners per home. Each additional owner: €54.
Missed a year? We quote past returns when we reply to you.
Secure payment with Stripe
Frequently asked questions about Modelo 210
Can’t find the answer to your question? Write to us and we will get back to you.
Write to usDo I have to file Modelo 210 if I never rent out my home?
Yes. Non-resident owners pay tax on a notional income from their Spanish home, even when only they use it or it stays empty. It is worked out from the cadastral value shown on the IBI receipt.
My partner and I own the home together. Is one return enough?
No: each owner files their own Modelo 210, for their share of the property. We prepare and file the returns of every co-owner together.
What do you need from me?
Your NIE, the latest IBI receipt for the property and your share of ownership. If you rent the home out, the rent you received and the related expenses too.
I haven’t filed for previous years. What now?
Returns that were never filed can still be filed late. Surcharges and interest apply and grow with time, so the sooner the better. We can catch up on past years for you.
Is CasitaTax part of the Spanish tax office?
No. CasitaTax is a private service, not affiliated with the Agencia Tributaria. We prepare your return and file it on your behalf. Filing Modelo 210 is free, and you can do it yourself on the Agencia Tributaria’s website: our price covers the service of preparing and filing it for you.
Am I a non-resident for Spanish tax?
Usually yes, if you spend fewer than 183 days a year in Spain and your main economic interests are elsewhere. Spend more than 183 days there and you become a Spanish tax resident: Modelo 210 no longer applies, and the home goes on a Spanish income tax return (IRPF) instead.
I live in the United Kingdom. Does Brexit change anything?
Yes: since Brexit, UK residents pay 24% instead of 19%, and can no longer deduct expenses from their rental income.
What happens if I don’t file?
The tax office can claim the tax with surcharges, late-payment interest and, in some cases, a fine. Filing late of your own accord, before any letter, costs less than waiting for one from the Agencia Tributaria.
All situations100% online
Modelo 210, taken care of
Here is everything we do for you:
- We check your situation and list the documents we need.
- We calculate the tax for each owner.
- You approve the figures before anything is filed.
- We file your return with the Agencia Tributaria.
- You receive the filed return and the payment receipt.
- We let you know when next year’s return is due.
A question first? Write to us at contact@casitatax.com.