What is modelo 210 and who must file it

What is modelo 210?

Modelo 210 is the self-assessment return for non-resident income tax (Impuesto sobre la Renta de no Residentes, IRNR) on income obtained in Spain without a permanent establishment (establecimiento permanente). The AEAT uses the single modelo 210 for income, for capital gains and for imputed income from property [2]. The tax is governed by Real Decreto Legislativo 5/2004 (TRLIRNR) [1].

The tax authority calls the form a “self-assessment”: the taxpayer calculates the tax and pays it when filing. Related forms: modelo 211 (withholding by the buyer when purchasing property from a non-resident) and modelo 213 (special levy on property owned by non-resident entities); all three were approved by the same order [4].

Who has to file modelo 210?

An IRNR taxpayer is an individual or entity that is not considered a Spanish tax resident under article 9 of Ley 35/2006 and earns income in Spain, provided they are not an IRPF taxpayer (article 5 TRLIRNR) [1]. A resident files IRPF, not modelo 210 (what IRPF is), and the residence criteria are explained in the article resident and non-resident. Someone who moves on a residence permit and spends more than 183 days in the country usually moves over to IRPF: the relocation process is described on the page Residence permit in Barcelona and in the DNV route card.

You do not need to file if a retención (withholding) has already been applied to the income or if it is exempt from withholding under the law or an international treaty (article 28.3 TRLIRNR). The AEAT lists the cases where the obligation remains [3]:

• the income is subject to IRNR but exempt from withholding, for example a gain on the sale of shares;
• imputed income from urban property (individuals only);
• the income was paid by someone who is not obliged to withhold tax, for example rent paid by a private individual outside a business;
• income from the sale of property;
• a refund of tax withheld in excess.

What rates apply?

Article 25 TRLIRNR sets the rates [1]:

Pensions and some types of employment income have separate rates and a scale, not covered here. A detailed look at tax on rental income: non-resident tax on rental income. The tax base is usually the income with no deductions; residents of the EU and EEA can deduct expenses directly related to the income in Spain (article 24) [1]. Whether an international treaty applies in your case depends on the country and the income.

What are the deadlines for filing modelo 210?

The deadline depends on the type of income. As at 2 October 2026 the AEAT gives the following, after the changes made by Orden HAC/623/2026 of 12 June 2026 [2][4]:

A refund of excess tax can be claimed from 1 February of the following year and for four years [2]. There are exceptions to the dates and to how groupings are calculated, so check the AEAT page against your situation.

How do you file and pay?

You can file online or on paper. Online filing requires a digital certificate; individuals can use Cl@ve; you can also have the return filed by an authorised representative or by an AEAT social collaborator (colaborador social) [5]. If there is tax to pay: through a collaborating bank in Spain, obtaining an NRC (payment reference number), by direct debit or by transfer from abroad [5]. More on payment: how to pay tax online.

We do not assess specific cases: whether you need modelo 210 for rent or a sale depends on your residence, the type of income and the treaty between the countries.

Frequently asked questions

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ReloVictory · Sources reviewed 02.10.2026 · Not a substitute for individual legal advice.