Modelo 210 is used for relevant Spanish non-resident income-tax declarations. Identify the income category and period before selecting a deadline or reusing an earlier return.
Provide your tax identification and residence details, the cadastral reference, ownership share, acquisition or sale dates and a calendar of rental and personal-use periods. For lettings, organise income statements and invoices. For a sale, send the completion and withholding documents to the adviser handling that return.
AEAT’s notice on Order HAC/623/2026 states that imputed income for 2025 retains the 2026 filing window. Imputed income for 2026 is filed from 1 April to 31 December 2027. For grouped 2026 rental income with tax payable, the stated window is 1–20 April 2027. Separate rental declarations have transitional rules, so these dates should not be applied indiscriminately.
Check the owner, income type, days, percentage interest and property reference. Ask your adviser to explain which expenses are claimed and the supporting evidence. Confirm the payment method and direct-debit deadline, which may be earlier than the final filing date.
Save the submitted return and payment or refund evidence. Report mistakes, missed filings or changes in ownership promptly. A copied prior-year return is a starting point for review, not proof that the same dates or treatment remain correct.
No. The income category, period, result and applicable transitional rules matter. Use the AEAT instructions for the specific return.
General information, not individual legal or tax advice. Ask a qualified adviser to confirm the position for your property and circumstances.
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