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.

Key facts and steps

Applying the full cadastral value.

Correct under Art. 24 LIRNR

• 1.1% — if cadastral value was revised after 1994
• 2.0% — if not revised

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

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