Your Modelo 210 packet in 10 minutes.€49.
Our verdict: an individual non-resident with one Spanish home that is empty or simply let does not need a gestor for Modelo 210. They need the right base, the right rate and the right deadline. Modelo 210 Desk prepares a multilingual self-review packet for non-resident Spanish property owners before they file through AEAT. Not for companies, sales, usufruct, tourist-rental businesses or uncertain residence: use a gestor there.
Checked against AEAT on 27 October 2026
When is Spanish non-resident tax due?
The date depends on the income type and the year it relates to. The one that matters now: imputed income for 2025 on an empty or personal-use home must be filed and paid by 31 December 2026. Rents for 2026 grouped annually, or October-December 2026 declared separately, are not due in January: Orden HAC/623/2026 moved them to April 2027. Rents for April-September 2026 declared separately kept their July and October 2026 windows.
| Income | Tax year | File and pay | Direct debit |
|---|---|---|---|
| Imputed income (home empty or used by you) | 2025 | By 31 December 2026 | Online filing until 23 December 2026 |
| Rental income with tax to pay (annual grouping, or October-December separately) | 2026 | 1-20 April 2027 | 1-15 April 2027 |
| Rental income with zero tax | 2026 | 1-20 January 2027 | Nothing to pay |
| Imputed income | 2026 | 1 April - 31 December 2027 | 1 April - 23 December 2027 |
The 1-20 January window still applies to rents earned in 2024 and 2025. Sources: AEAT, “Modelo y plazo de declaración” (updated 2 October 2026) and “Nota modificaciones en plazos” (updated 2 July 2026); Orden HAC/623/2026 (BOE, 23 June 2026).
10 min
When the facts are ready.
€49
One-time software fee.
Scope checked
Hard stops before payment.
Why €49 and not a gestor?
Simple Modelo 210 property cases are repetitive when the facts are clean. The software handles the calculation path and checklist; a professional remains the right choice when ownership, residence, rental activity, sale, refund, or penalty facts are uncertain.
Modelo 210 Desk
€49 software fee
Fast self-preparation for the narrow supported lane.
Manual AEAT path
€0 software fee
No guided scope check, calculation summary, or annual passport.
Gestor or tax adviser
Often €80-€200+
Better for complex ownership, sale/refund, penalty, or representation cases.
Non-resident Spanish property · self-preparation
Built for the narrow case first
The first version stays deliberately simple. If the case needs judgment or representation, the flow stops before checkout.
Supported
- Individual non-resident owner
- Known ownership share and residence category
- Second home imputed income or simple rental annual grouping
- User files and pays through AEAT
Hard stops
- Companies, usufruct, naked ownership, complex co-ownership
- Residence uncertainty or tourist rental as business activity
- Sale, refund, 3% retention, appeals, penalties, representation
Guides
Launch guides
Spain's 2026 housing decree: what changes for non-resident owners
RDL 29/2026 for non-resident owners: lets of a few months need a written, provable cause; short stays lose VAT exemption; new imputed-income scale from 2027.
How to pay Spanish non-resident tax online: direct debit, NRC or transfer from abroad
Four ways to pay Modelo 210 from abroad, ranked. Direct debit from any SEPA account is our pick; the 2025 imputed-income cut-off is 23 December 2026.
Modelo 210 without a digital certificate: Cl@ve, a representative or paper
You can file Modelo 210 without a certificate: eIDAS, Cl@ve, a representative or a paper predeclaration paid at a Spanish bank. Which route suits a non-resident.
Modelo 210 filed late: surcharges, interest and what to do
Late Modelo 210 without an AEAT letter: 1% plus 1% per full month, 15% plus interest after 12 months, 25% off if you pay in full. File before AEAT writes.
Spanish non-resident tax rate for UK and Swiss owners: 24%, not 19%
UK and Swiss residents pay 24% Spanish non-resident tax on property income and cannot deduct rental expenses. Worked examples against an EU owner.
Modelo 210 for non-resident property owners in Spain
Who needs Modelo 210 for Spanish property, what the first MVP covers, and when to use the official AEAT path.
Modelo 210 gestor vs self-preparation
When a €49 self-review packet is enough, and when a gestor or tax adviser is the safer choice.
Modelo 210 form in English guide
How an English-speaking non-resident owner can prepare a simple Modelo 210 packet before using the official AEAT form online or by predeclaration.
Spanish non-resident tax calculator: empty home and rental income (Modelo 210)
How Spanish non-resident tax is calculated on an empty home and on rent: 19% or 24%, net or gross, with worked examples for EU and UK owners.
Modelo 210 rental income deadline: January 20 or April 20?
Which window applies to simple rental income with tax to pay: January for 2025 rents, April from 2026 rents under Orden HAC/623/2026.
Modelo 210 for a second home with no rental income
How non-resident individuals handle a Spanish second home that was not rented during the year.
Valor catastral for Modelo 210
Where cadastral value fits in the Modelo 210 imputed-income calculation and what facts the MVP asks you to confirm.
Modelo 210: EU/EEA vs non-EU residents
How residence category affects rates and rental expense treatment in the first Modelo 210 Desk lane.
Official source methodology for Modelo 210 Desk
How Modelo 210 Desk reviews AEAT sources, records source dates, and avoids unsupported tax claims.
Modelo 210 self-preparation packet checklist
What the Modelo 210 Desk packet contains before the owner files through the official AEAT path.
Questions owners ask before filing
Do I have to file Modelo 210 if my Spanish home is not rented?
Usually yes. A non-resident individual who owns an urban home in Spain declares imputed income: 1.1% or 2% of the cadastral value, prorated by ownership share and days, taxed at 19% or 24%. Each owner files their own return. For 2025, the deadline is 31 December 2026.
Sources: AEAT, Renta imputada de inmueble urbano para uso propio (updated January 19, 2026); AEAT, Modelo y plazo de declaración (updated October 2, 2026); reviewed October 27, 2026.
Is the rental deadline still 20 January?
Only for rents earned up to 2025. For 2026 rental income with tax to pay, declared in the annual grouping or, if declared separately, for October-December 2026, the window is 1-20 April 2027, with direct debit from 1 to 15 April 2027 (Orden HAC/623/2026). Rents for April-September 2026 declared separately kept their July and October 2026 windows. A rental return with zero tax for 2026 is still filed 1-20 January 2027.
Sources: AEAT, Nota modificaciones en plazos de presentación del modelo 210 (updated July 2, 2026); BOE, Orden HAC/623/2026 (updated June 23, 2026); reviewed October 27, 2026.
19% or 24%: which rate applies to me?
19% if you are tax resident in another EU country, Iceland, Norway or Liechtenstein; 24% for everyone else, including the United Kingdom and Switzerland (TRLIRNR article 25.1.a). This split applies to rent and imputed income; a gain on sale is taxed at 19% whatever your residence (article 25.1.f).
Sources: AEAT, Tipos de gravamen en el IRNR sin establecimiento permanente (updated June 18, 2025); BOE, TRLIRNR (RDLeg 5/2004), artículo 25 (updated March 12, 2004); reviewed October 27, 2026.
Can I file Modelo 210 without a digital certificate?
Yes. AEAT accepts Cl@ve or eIDAS online, a filing by an authorised representative, or a paper predeclaration printed from the AEAT form. With tax to pay, you can pay that predeclaration by transfer from abroad (option "A ingresar mediante transferencia bancaria desde el extranjero") or at a collaborating bank in Spain.
Sources: AEAT, Presentación electrónica del modelo 210 (updated October 20, 2026); AEAT, Instrucciones del Modelo 210 (updated July 2, 2026); reviewed October 27, 2026.
Does Modelo 210 Desk file or pay for me?
No. It checks whether your case fits, calculates the base and the tax, and gives you a packet to copy into the AEAT form. You file, pay and keep the AEAT receipt yourself. It costs €49, once; a gestor often charges €80-€200 or more.
Official-source posture
The MVP was reviewed against AEAT source pages on 10 June 2026; the filing calendar on this page was re-checked on 27 October 2026. The app encodes only the facts needed for the supported lane and repeats hard stops before checkout.