How to file and pay non-resident tax in Spain with Modelo 210

Own a finca on Mallorca, an apartment in Palma or a holiday home in Playa de Muro – but still spend most of your time living in Germany, Austria or Switzerland? Then you have limited tax liability in Spain and must file a Modelo 210 return each year for Spanish non-resident income tax (IRNR – Impuesto sobre la Renta de No Residentes). This applies even if you have never rented out your property. This guide explains how the tax is calculated, which deadlines you must meet, why EU citizens have a clear advantage over non-EU citizens, and which mistakes tend to prove most costly.

• Taxes & finances on Mallorca – an overview

What is non-resident income tax – and exactly who does it apply to?

IRNR is a separate tax that applies only to people who are not tax-resident in Spain but earn income or hold assets there – particularly property. It should not be confused with Spanish income tax for residents (IRPF), which you only have to pay once you have moved your tax residence to Spain.

You are considered a non-resident for tax purposes if you spend fewer than 183 days per calendar year in Spain and your main economic interests are not based there. Temporary absences count towards the 183-day total – so if you only go home occasionally, you should keep careful records of your days.

Important: The Spanish tax authority (Hacienda, at national level: AEAT) does not send out tax bills. This is a self-assessment obligation: you must file the return and pay the tax by the deadline yourself – whether or not you have received any reminder.

For property owners, non-resident income tax covers three different scenarios:

Resident vs non-resident: the crucial distinction

Before you deal with Modelo 210, you need to establish your tax status clearly. If you incorrectly declare yourself a non-resident when you are already a resident, you risk a retrospective tax assessment with surcharges. It is equally risky to be treated as a resident when Spain is not actually the centre of your life.

Anyone who has a Residencia and is registered (empadronado) is generally considered a resident – but must be able to prove how much time they actually spend in Spain. Read more in our guide to Residencia in Spain.

The three scenarios in detail: owner-occupation, letting and sale

Case 1: Owner-occupation and vacant property – ‘imputed income’

The most surprising aspect of IRNR for many holiday-home owners is that even if you never let your Mallorca property and use it exclusively yourself, Spain attributes an imputed income to you – known as Renta Imputada.

The calculation works as follows:

1. The starting point is the cadastral value (Valor Catastral) of the property, which you can find on your IBI bill.
2. Generally, 1.1% is used if the cadastral value was reviewed or updated after 1994; 2% if the last cadastral update was before 1994.
3. The tax rate (19% for EU/EEA, 24% for non-EU) is then applied to this amount.

Worked example (simplified):

Note: If you use the property yourself for only part of the year and rent it out for the rest, the imputed income is calculated proportionately – Renta Imputada applies to vacant and owner-occupied periods, while actual rental income applies to periods when it is let.

Scenario 2: Rental income

Anyone who rents out a property – whether long-term or as a holiday let – must pay tax on the rental income actually received. A key distinction applies here between EU and non-EU citizens:

• EU/EEA citizens may deduct expenses directly related to the rental income (interest, depreciation, repairs, management costs, IBI) and pay tax only on their net income.
• Non-EU citizens must pay tax on their gross income without any deductions.

Case 3: Capital gain on sale

When a Spanish property is sold, IRNR is payable on the capital gain (sale price minus acquisition costs, including purchase-related costs). In this case, the buyer is legally obliged to withhold 3% of the purchase price and pay it directly to the AEAT as an advance payment towards the seller’s tax. If the actual tax liability is less than this 3%, the seller can claim back the difference; if it is higher, the seller must pay the balance. The return is also filed using Modelo 210, within three months of the end of the buyer’s one-month deadline – so approximately four months after the sale.

2026 tax rates at a glance

Note on Switzerland: Switzerland is neither an EU nor an EEA member. Whether Swiss nationals resident in Switzerland can claim the 19% rate or the 24% rate depends on their individual tax classification. If in doubt, consult a tax adviser with cross-border expertise.

Modelo 210: What you need to file

Modelo 210 is the only form for IRNR. It covers all three types of income (owner-occupation, rental income and sale proceeds), each with different codes and supporting documents. You can file it online through the AEAT portal; electronic filing generally requires a Spanish digital certificate (electronic certificate) or an authorised tax adviser.

Required information and documents:

If you don't yet have an NIE number, you'll find everything you need to know in our guide to getting an NIE number on Mallorca.

2026 deadlines: the dates you need to know

The Spanish tax system has no grace periods or automatic extensions. If you file late, you'll pay a penalty – even if you're only a few days overdue.

Please note: Under Orden HAC/623/2026, rental income from 2026 onwards has a single filing period: from 1 to 20 April of the following year, whether you declare each receipt separately or report the year’s income together.

Double taxation: What the Germany–Spain tax treaty covers

Germany and Spain have signed a double taxation agreement (DBA). This means you do not pay tax twice in full on the same income. As a rule, income from property is taxed according to the situs principle – the right to tax it belongs to the country where the property is located: Spain. Germany may, however, take the income into account under the progression clause to increase the German tax rate on your other income.

What this means for you in practice:

• The IRNR paid in Spain is generally credited against German tax, or the Spanish income is exempted.
• You must still declare the Spanish income on your German tax return.
• The precise treatment depends on your individual circumstances – a tax adviser with cross-border expertise is essential.

Wealth tax (Impuesto sobre el Patrimonio): Don’t forget it

In addition to IRNR, non-residents who own property in Spain may also be liable for wealth tax (Impuesto sobre el Patrimonio, IP). This is declared separately on Modelo 714.

Importantly, in judgments 1372/2025 of 29 October 2025 (case no. 4701/2023, ECLI:ES:TS:2025:4849) and 1402/2025 of 3 November 2025 (case no. 7626/2023, ECLI:ES:TS:2025:4846), the Tribunal Supremo ruled that allowing only residents to benefit from the combined tax ceiling under Art. 31.Uno of the Wealth Tax Act was discriminatory and unjustified. The wording of the law has not changed, but the restriction is no longer applied: the Ministry of Finance removed it from the Modelo 714 form through Orden HAC/277/2026 (from the 2025 tax year onwards), followed by Orden HAC/652/2026 for the solidarity tax on large fortunes.

The rule limits income tax and wealth tax combined to 60% of the sum of the income tax bases, although wealth tax may be reduced by no more than 80%. Neither the judgments nor the regulations governing the forms explain how to calculate that reference amount for a non-resident who is subject to IRNR rather than IRPF in Spain. It must be calculated case by case by a tax adviser. For previous years, the ceiling can be claimed by applying to amend your self-assessment (Art. 120.3 of the Ley General Tributaria); the limitation period is four years.

The filing period for the 2025 wealth tax return runs from 3 April to 30 June 2026.

Liability and fiscal representatives: who has your back

Non-residents from third countries (outside the EU/EEA) are legally required to appoint a fiscal representative (representante fiscal) resident in Spain to act as their contact with the Spanish tax authorities. EU citizens are not formally required to appoint a fiscal representative, but doing so is common and recommended practice: a locally based tax adviser (asesor fiscal) knows the deadlines, exceptions and latest changes – and helps protect you from liability.

Note: If a tenant resident in Spain pays rent to a non-resident, they may be required in certain cases to withhold part of the rent as tax and pay it to the tax authorities. That is another reason why communication between tenant, landlord and tax adviser should be well coordinated.

The most common non-resident tax mistakes

In practice, the same mistakes crop up time and again. Here are the most serious:

What comes next? The most important related topics

Once you have your non-resident tax affairs in order, these are the next points to clarify:

• Consider residency: If you spend more than 183 days in Spain, you automatically become a tax resident, regardless of your intentions. Read what this means in the guide Taxes as a resident (IRPF).
• Official registration: Once you move your main home to Mallorca, Empadronamiento and Authorities & registration are the next steps.
• Health insurance: If you are a non-resident without Spanish social security cover, you need private insurance. Find out more in the guide Health insurance in Spain.
• Holiday rentals: If you want to earn rental income, you need to check the licensing requirements as well as your IRNR obligations. Rules in the Balearic Islands have become stricter in recent years.

Checklist: File Modelo 210 correctly

Go through this list before filing your return or asking your tax adviser to file it:

• NIE number obtained and valid
• Current IBI bill obtained, showing the cadastral value and cadastral reference
• Tax status checked: non-resident status confirmed (stay < 183 days)
• Type of income identified (personal use / rental / sale / combination)
• Correct percentage for imputed income determined (1.1% or 2%)
• Correct tax rate applied (19% EU/EEA or 24% non-EU)
• If renting out the property: rental receipts and deductible expenses documented (EU/EEA)
• Deadline noted and added to your calendar
• German tax adviser informed of Spanish income (progression clause)
• Bank details provided for the tax payment by direct debit, or bank transfer prepared
• If selling a property: buyer's 3% withholding documented

Conclusion

Spain’s non-resident tax is not a large amount, but ignoring it can have real consequences. The combination of having to take the initiative, calculating the tax yourself and meeting strict deadlines makes it one of the most common sources of avoidable fines for German property owners in Mallorca. The good news: once you have a working system in place — a local tax adviser, your NIE to hand and each year’s IBI bill on file — you can complete Modelo 210 in minutes or delegate it entirely.

For more complex situations (holiday rentals, a sale, a high-value property or a move to residency), it is always worth getting individual advice.

Official sources

• AEAT (Agencia Estatal de Administración Tributaria) – information on IRNR and filing Modelo 210 online: https://www.agenciatributaria.es
• Non-Resident Income Tax Act (LIRNR) – published in the BOE: https://www.boe.es
• Sede Electrónica del Catastro – look up a property’s cadastral value: https://www.sedecatastro.gob.es
• Germany–Spain double taxation agreement – BOE publication and the German Federal Ministry of Finance: https://www.bundesfinanzministerium.de
• Tribunal Supremo rulings 1372/2025 and 1402/2025 (the shared maximum limit also applies to non-residents) — the doctrine is reproduced verbatim in the preamble to Orden HAC/652/2026: https://www.boe.es/eli/es/o/2026/06/26/hac652