- Modelo 210 - a single form of IRNR auto-declaration on income of non-residents without establecimiento permanente: income, property growth and imputed income from real estate. Orden EHA/3316/2010 [2].
- Tax is paid by non-residents who earn income in Spain if they are not IRPF contributors (arts. 5 and 13 Real Decreto Legislativo 5/2004) [1].
- Total 24%, for EU and EEA residents with tax information exchange 19%, dividends, interest and increase in property sales 19% (art. 25) [1].
- No need to pay a tax on the income already withheld. [1][3].
- The time frame is dependent on income, and for other income taxed this is the first 20 days of April, July, October and January; for rent and imputed in payment, the time frame changed Orden HAC/623/2026 of 12 June 2026 [2][4].
What is a modelo 210?
Modelo 210 is the automatic declaration of income tax on non-resident income (Impuesto sobre la Renta de no Residentes, IRN) for income earned without permanent establishment (establecimiento permanente) in Spain. [2]The tax is governed by the text of Real Decreto Legislativo 5/2004 (TRLIRNR) [1].
The Tax Service calls the form "auto declaration": the payer himself considers the tax and pays it when filing; the neighbouring forms: modelo 211 (the buyer's retention in buying property from non-residents) and modelo 213 (the special collection from the property of non-resident organizations), all three approved by one order. [4].
Who's supposed to serve the modelo 210?
IRNR payer is a natural person or organization that is not considered to be tax residents of Spain under article 9 Ley 35/2006 and receives income in Spain if they are not IRPF payers (article 5 TRLIRNR) [1]The resident is serving IRPF, not a modulo 210 (What is IRPF?, and the residency criteria are discussed in the article Resident and non-residentThe person who moves on a residence permit and spends more than 183 days in the country usually moves to the IRPF side: the move is described on the page Residence permit in Barcelona and in DNV route sheet.
No need to give if income has already been paid or released by law or international agreement (Art. 28.3 TRLIRNR). [3]:
- IRNR is the income, but the retention is exempted, e.g. the increase in the sale of shares;
- Imputed in-kind from urban real estate (individuals only);
- Income paid to those who are not subject to the duty to retain the tax, such as rent paid by an individual outside the business;
- Income from the sale of real estate;
- Refund of the excess tax.
What rates are applied?
Article 25 TRLIRNR sets the rates [1]:
| Type of income | Rate |
|---|---|
| Total | 24 % |
| Common to EU and EEA residents in tax information exchange | 19 % |
| Dynamite, interest, gains from sale of property | 19 % |
| Sale of real property: buyer ’s retention | 3% of price |
There are separate rates and scales for pensions and certain types of labour income, and there are no rates. Non-resident real estate tax. The base is usually equal to income without deductions, EU and EEA residents can deduct expenses directly related to income in Spain (Article 24) [1]Whether or not an international treaty is applicable depends on the country and income.
What time frame do you want to serve the module 210?
The duration depends on the type of income. 2 October 2026 AEAT calls the following, following the changes of Orden HAC/623/2026 of 12 June 2026 [2][4]:
| Type of income | Duration |
|---|---|
| Sale of real property | 3 months after month from date of sale |
| Imputed income from real estate for 2025 and earlier | 31 December following year of accrual |
| Imputed income for 2026 and later | 1 April to 31 December of the following year |
| Annual rent: 2024 and 2025 | 1-20 January of the following year |
| Annual rent: 2026 and later | 1-20 April of the following year |
| Ungrouped rental (selected declarations) | by income up to September 2026: 1 to 20 April, July, October and January; by income from October 2026: 1 to 20 April |
| Other income, result of payments | 1 to 20 April, July, October and January |
| Other income, zero tax | 1-20 January of the following year |
Refund of excess tax can be requested from 1 February of the following year and for four years [2]There are exceptions to the dates and the calculation of the groupings, and check the AEAT page for your situation.
How do you pay and pay?
Delivery is possible via the Internet or on paper. Online requires an electronic certificate, individuals can use Cl@ve; you can trust a representative with a power of attorney or a social partner of AEAT [5]Payment on payment: through a partner bank in Spain with receipt of NRC (payment number), domicile or transfer from abroad [5]III. Details of payment: How to Pay Tax online.
We don't check specific cases: whether you need a modelo 210 for rent or sale depends on residence, income and a contract between countries.
Frequent issues
What is a modelo 210?
Who needs to serve the module 210?
What's the modelo 210?
When do they serve the modelo 210?
Should we pay a modelo 210 if the tax has already been withheld?
How do you pay the tax on the modulo 210?
Based on source
- BOE · Real Decreto Legislativo 5/2004 (TRLIRNR), articles 5, 6, 24, 25 and 28 ♪
- AEAT · Declaración del IRNR sin establecimiento permanente: modelo y plazo ↗
- AEAT · Declaración del IRNR sin establecimiento permanente: obligación de declarar ↗
- AEAT · Modelo 210: procedimiento y normativa (Orden HAC/623/2026) ↗
- AEAT · Formas de presentación del modelo 210 ↗
Sources are viewed on 02.10.2026. Consolidated texts and departmental reference pages are informative: legal application takes into account official publications, changes and specific circumstances. Material has not been personally checked by counsel.
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The source is viewed on 02.10.2026 · NEXO · Drafting Draft · Sources do not replace individual legal advice.