Modelo 210 (IRNR) 2026: How Non-Residents Avoid Overpaying and Recover Excess Tax

If you are a non-resident with property in Spain, you must file Modelo 210 (IRNR) annually by 31 December.

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Key facts and steps

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Applying the full cadastral value.

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Correct under Art. 24 LIRNR

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• 1.1% — if cadastral value was revised after 1994

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• 2.0% — if not revised

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On the result, 19% IRNR applies (EU residents) or 24% (non-EU).

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Difference over 4 years: €4,000–7,000. Statute of limitations: 4 years.