Reviewed 10 June 2026
Official source methodology for Modelo 210 Desk
Modelo 210 Desk uses official AEAT pages as the primary source of truth and records both the product review date and the AEAT page update date. The MVP only encodes rules that can be traced to the reviewed source set and a narrow supported fact pattern.
At a glance
- - Source review completed on 10 June 2026.
- - Every fiscal guide links back to AEAT source pages.
- - Unsupported lanes are blocked instead of being guessed.
Review method
The source review checks the AEAT property pages, rate page, deadline page, rental grouping note, electronic filing tutorial, and current non-resident manual.
Encoding standard
A rule enters the calculator only if it is needed for the supported lane, has an official source, and can be tested in the fiscal engine.
Freshness trigger
Re-review sources before public launch, after AEAT page updates, and before adding German, sale/refund, quarterly, or company modules.
FAQ
Are blog posts used as sources?
No. They can inspire questions, but fiscal claims in the product are grounded in official AEAT pages.
What happens if AEAT changes a page?
The source review date and calculator tests need to be refreshed before scaling traffic or accepting paid users for affected lanes.
Official sources reviewed
- AEAT: Renta imputada de inmueble urbano para uso propioReviewed 2026-06-10. AEAT page update: 2026-01-19. Imputed-income basis, cadastral-value percentages, ownership share, pro rata days, and rates.
- AEAT: Rendimientos de inmuebles arrendadosReviewed 2026-06-10. AEAT page update: 2024-09-26. Rental income, gross-income rule, EU/EEA expense handling, and business-activity warning.
- AEAT: Modelo y plazo de declaraciónReviewed 2026-06-10. AEAT page update: 2026-02-24. Modelo 210 scope, imputed-income deadline, and rental annual grouping deadline.
- AEAT: cambio agrupación trimestral por anual en caso de arrendamientoReviewed 2026-06-10. AEAT page update: 2026-06-09. Rental income accrued from 2024 may be grouped annually, with January 1-20 filing/payment if selected.
- AEAT: Tipos de gravamen en el IRNR sin establecimiento permanenteReviewed 2026-06-10. AEAT page update: 2025-06-18. General 19% / 24% rates for the supported property lanes.
- AEAT: Presentación electrónica del modelo 210Reviewed 2026-06-10. AEAT page update: 2026-02-24. Official electronic filing path, access methods, validation, payment, and final signature steps.
Prepare the packet
The calculator blocks unsupported cases before checkout and keeps the AEAT filing path visible.
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