Form 210 Spain: non-resident tax for property owners

Form 210 is the Spanish return for non-resident income tax (IRNR). If you are not tax resident in Spain and own a flat, house or commercial unit here, you are liable even if you never rent it out. Check your tax residence first, and any tax treaty that applies. This guide covers what goes on Form 210, the rates and the deadlines, including the changes from 2026 income onwards.

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Key points

Who files Form 210, and the empty-flat rule

Form 210 is the self-assessment return for non-resident income tax (IRNR) on Spanish income earned without a permanent establishment. If you are a non-resident individual and own an urban property in Spain that you use yourself, lend to relatives or leave empty, the tax office treats it as producing income, and you must declare it even though you receive nothing.

Imputed income is 1.1% of the cadastral value where the municipality's values were revised in a general collective valuation that took effect within the previous ten years, and 2% otherwise. If the property has no cadastral value, or none had been notified to you by 31 December, you take 50% of the acquisition value (or the value checked by the authorities, if higher) and apply 1.1%. The amount is prorated for the days you owned the property and the days it was not let, and each co-owner declares their own share.

No expenses can be deducted. The rate is 19% for residents of the EU, Iceland, Norway and Liechtenstein, and 24% for others. Properties under construction, or that cannot be used for planning reasons, do not generate imputed income.

If you let the property: tax and filing dates

Rental income is taxed on the gross amount, excluding VAT, at 19% or 24% depending on where you live. Only residents of an EU or EEA state with an effective exchange of tax information may deduct the expenses allowed under Spanish personal income tax rules, provided they show the costs are directly linked to that income (article 24 of the consolidated IRNR law). Residents of other countries are currently taxed on gross rent, although the point is being litigated, as explained below.

For any months the property was not let, you also declare the matching imputed income.

Filing dates were changed by Orden HAC/623/2026, published in the BOE on 23 June 2026. Since 2024 income, rental income is grouped annually. Grouped 2025 rents were due between 1 and 20 January 2026. For grouped 2026 rents the window moves to 1 to 20 April 2027, with direct debit from 1 to 15 April. Landlords who file each rental separately filed July to September 2026 rents in the first twenty days of October 2026; October to December 2026 rents now go in between 1 and 20 April 2027.

If you sell: 3% withholding, 19% on the gain and the municipal plusvalía

When a non-resident without a permanent establishment sells Spanish property, the buyer (resident or not, individual or company) must withhold 3% of the agreed price and pay it in on Form 211 within one month of the sale. If the buyer fails to do so, the property itself stands as security for the lower of the withholding and the tax due. The buyer hands the seller the seller's copy of Form 211.

The seller files Form 210 within the three months that follow the first month after the sale, whether there is a gain or a loss. The gain is the sale value (price less selling costs and taxes) minus the acquisition value (purchase price plus improvements and purchase costs and taxes, less any depreciation), taxed at 19%. The 3% withheld is credited, and any excess over the tax can be reclaimed. EU or EEA residents selling their main home in Spain can exclude the gain if they reinvest the proceeds in a new main home.

Separately, there is the municipal tax on the increase in urban land value, known as plusvalía. When the seller is a non-resident individual, the buyer acts as substitute taxpayer. Check the local bylaw and the town hall's deadline before signing.

Tax representative and common mistakes

Residents outside the EU must appoint a representative resident in Spain in the cases set out in article 10 of the IRNR law, which include when the tax office requires it because of the amount and nature of the income or because the taxpayer holds property in Spain. The appointment must be notified within two months, with the representative's express acceptance. Failing to appoint one is a serious infringement with a fixed fine of 2,000 euros (6,000 euros for countries that do not exchange tax information). EU residents are outside this rule, and so are EEA residents where mutual assistance rules exist.

The mistakes we see most often are forgetting imputed income on an empty or holiday home, declaring imputed income for months the property was let, deducting expenses as a non-EU, non-EEA resident without weighing up the pending case, not filing Form 210 after selling at a loss, and buying from a non-resident without paying in Form 211.

From 1 January 2027 Form 210 adds an annex to itemise deductible rental expenses and new boxes for the number of days of use or letting and the ownership percentage, whatever the accrual date.

What has changed

Frequent questions

I have a flat on the coast that I only use in summer. Do I owe anything?

Yes. As a non-resident you declare imputed income of 1.1% or 2% of the cadastral value every year on Form 210. The rate is 19% if you live in the EU or EEA and 24% elsewhere.

What is the deadline for my 2025 imputed income?

Imputed income for 2025 can be filed until 31 December 2026, or until 23 December if you pay by online direct debit. 2026 income follows the new window, from 1 April to 31 December 2027.

I live in the UK and let my flat. Can I deduct expenses?

Under current rules only EU or EEA residents with an exchange of information can deduct expenses, so the tax office applies 24% to the gross rent. The National High Court ruled in July 2025 that this limit breaches EU law, but the Supreme Court has yet to decide. If you are thinking of reclaiming past years, keep the limitation periods in mind.

I sold at a loss. Do I still have to file Form 210?

Yes. For property sales Form 210 is filed whatever the result, within the three months that follow the first month after the sale. It is also how you recover the 3% the buyer withheld.

Do I need a tax representative?

Not if you live in the EU. If you live outside the EU, the law requires one in certain cases, for example when the tax office asks for it because of your income or because you own property in Spain, and not appointing one can lead to a 2,000 euro fine.

Own property in Spain and live abroad?

If you would like to check which forms apply to you and what this year's deadlines are, drop us a line and we will go through it with you.

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Official sources

Updated: 2026-11-04