Modelo 210 is a tax return in Spain that must be filed by non-residents if they own property or receive income within Spanish territory.
In other words, if you are not a tax resident of Spain but own an apartment or house, or receive any income from Spanish sources, filing Modelo 210 is mandatory.
Who Must File Modelo 210
This tax return must be filed by individuals and legal entities that are not tax residents in Spain if they:
- own real estate in Spain;
- rent out Spanish property;
- have sold property in Spain or receive any other income from Spanish sources.
Even if the property is not rented out and no actual income is generated, the obligation to file the return still remains.
When Must the Return Be Filed
The filing deadlines for Modelo 210 depend on the situation:
- For property that is not rented out, the return is filed once per year.
- If rental income is received, the return must be filed quarterly.
- After selling property, the return must be submitted within three months of the transaction.
It is important to remember that a separate return must be filed for each property or each type of income.
Conclusion
Modelo 210 is a basic tax obligation for non-residents in Spain. If you own property or receive income in the country, filing this return is an essential part of complying with Spanish tax legislation.
