Are you a non-resident property owner in Spain? If so, there’s a major tax date coming up soon.
Many owners wrongly assume that if their property sits empty, or if they don’t rent it out, they owe nothing to the Spanish taxman. This is a common and costly myth.
Whether your villa in the Costa del Sol is a busy rental or a private holiday escape, the Modelo 210 comes with strict annual deadlines. This guide breaks down exactly what you need to do before December 31, 2025 to stay compliant and avoid fines.
What Is the Modelo 210, and Who Needs to File It?
The Modelo 210 (Form 210) is the official tax form used by non-residents in Spain to declare income generated in Spain without a permanent establishment, the form applicable to the cases explained below.
If you own property in Spain but reside elsewhere, you generally fall into one of three categories:
- Imputed income (deemed income): The tax on ‘potential’ income. Even if your property is empty or used only by you, Spanish law assumes it generates a benefit. You must pay tax on this annually.
- Rental income: If you rent out your property – whether as a holiday let or a long-term rental – this must also be declared annually.
- Capital gain: When you sell a property, any profit (or loss) is declared on the same Modelo 210 form, within 4 months of the sale date.
If you own property in Spain but are a tax resident in another country (for example, in the UK), and you fall into any of these categories, you are required to file the Modelo 210.
Upcoming Deadlines to Watch
Mark these dates in your calendar. Missing them can trigger surcharges from the Agencia Tributaria (Spanish Tax Agency).
- 31 December, 2025: Deadline to submit the Modelo 210 for imputed income (even if your property is empty or only for personal use).
- 1-20 January, 2026: Filing window for rental income from the previous year (short-term or long-term lets).
What You Must Do Before the 31st of December:
- File your annual Imputed Income Tax (IRNR):
- Due by 31 December 2025 for the previous tax year.
- Calculated by multiplying your property’s cadastral value by a municipally set rate (1.1% or 2%).
- Taxed at 19% for EU/EEA residents and 24% for non-EU residents (including the UK).
Note: If you co-own a property (e.g., a husband and wife on the deeds), each owner must file a separate Modelo 210 for their share of the property.
- Prepare to file your annual Rental Income tax form:
- File for the previous tax year, window spans from the 1st of January until the 20th of January, 2026.
- Applies if you rent your property out, short or long-term.
- EU / EEA resident owners can deduct rental expenses (insurance, maintenance, IBI, utilities) to reduce taxable income.
- However, non-EU residents cannot currently deduct these same rental expenses (this includes UK residents).
Risks of Missing Deadlines
Failing to file or pay on time can be costly:
- Late voluntary submissions incur a surcharge (1% per month up to 12 months, then up to 15%) plus interest.
- If the Spanish Tax Agency (Agencia Tributaria) issues a formal notice instead, the penalties are higher and interest rates apply.
- Persistent non-compliance can lead to heavier fines, delayed refunds, and closer scrutiny in future filings or fiscal procedures.
For more information on missed deadlines click here to check out the IberianTax blog.
A Simpler Way to File with IberianTax
Struggling with Spanish government websites, calculating coefficients, and overcoming language barriers? You’re not alone – and that’s exactly why IberianTax was created.
We combine tax expertise with user-friendly technology to make filing the Modelo 210 effortless and fast.
Why choose IberianTax?
- File online in minutes: You answer a few simple questions in plain English (or German, French, Spanish) about your property, and IberianTax handles the rest directly with the Spanish Tax Agency. No complex forms.
- Official Partner: We are a “Social Collaborator” with the Spanish Tax Agency. We file directly and securely.
- Affordable, transparent pricing: Filing for imputed income starts at just €34.95.
- Receive automatic reminders and renewals: So you never miss a deadline. Opt-in for annual renewals and we handle the paperwork while you enjoy your home. Never worry about missing a deadline again.
- Access multilingual expert support: Available in English, German, French, and Spanish.
- Full Clarity: As an official partner, IberianTax files directly with the Agencia Tributaria. You’ll receive your official tax receipt in your dashboard, along with real-time status updates.
If you’re a non-resident owner of a Spanish property, whether that’s your holiday home, a rental business, or a long-term investment, the Modelo 210 is your annual obligation. Missing the December or January deadlines isn’t just a technicality; it could cost you significantly.
With the right help from platforms like IberianTax, you can manage your Spanish non-resident tax obligations confidently – leaving you more time to enjoy your home in the sun.
Create your free account at iberiantax.com and file your Modelo 210 in minutes. Olive Press readers also enjoy an exclusive 10% discount on their first filing with the code THEOLIVEPRESS10.
Say adiós to tax stress, and hola to a relaxed summer ahead.
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