Published 5 August 2026 · 13 min read

Modelo 210 in Spain – how to file the non-resident property tax? [2026]

Do you own an apartment, house or villa in Tenerife while remaining a tax resident of another country? The mere fact of owning property in Spain can mean an obligation to file the Modelo 210 return. This applies not only to owners earning rental income. The tax can also arise when the property serves only you and your family, or stands empty for part of the year.

In this guide we explain what the Modelo 210 in Spain is, when a Tenerife property owner files it, how the tax base is calculated, and which deadlines apply after the changes introduced in 2026. We also show two simple examples: for an apartment used privately and for a rented property.

Legal status and deadlines: August 2026. This article is for information purposes and does not replace individual tax advice. Regulations, forms and an owner's situation can change, so before filing it is worth checking the current announcements of the Agencia Tributaria or consulting an advisor.

Modelo 210 in Spain – what is it and who must file it?

Modelo 210 is the Spanish return used to settle the Impuesto sobre la Renta de no Residentes — the non-resident income tax, IRNR for short. The form is used by individuals and entities that are not tax resident in Spain but earn income taxable in that country.

For real estate, Modelo 210 can cover, among other things:

imputed income attributed to a property intended for the owner's own use or remaining at the owner's disposal,
income earned from long- or short-term rentals,
the gain realised on the sale of a property.

This guide focuses on the two most common situations of foreign owners in Tenerife: private use and rental. The sale of a property is settled under separate rules and deadlines.

Who must file Modelo 210 in Spain?

The obligation can apply to an owner who is not a tax resident of Spain and owns urban property in Tenerife — for example an apartment, studio, house or villa. What matters is not your passport but your tax residence. A person living and paying taxes permanently in another country will usually be a non-resident in the eyes of the Spanish tax office.

Modelo 210 is most commonly filed in one of the following situations:

The property is used privately. The owner receives no rent, but Spanish law attributes notional income for having the property at their own disposal.
The property stands empty. No guests and no rental income does not necessarily mean no tax. For the days the property remains at the owner's disposal, imputed income can arise.
The property is rented out. The rental income is settled under IRNR rules.
The property is partly rented and partly used privately. The periods must be separated: for the rental days you settle the actual income, and for the remaining days — proportional imputed income.

If the property has several co-owners, the income, base and tax are attributed to each of them in proportion to their share. In practice, each co-owner settles their share as a separate taxpayer.

Modelo 210 in Spain vs IBI — they are not the same tax

This is one of the most common misunderstandings among foreign owners. IBI is a local property tax collected by the municipality. Modelo 210, on the other hand, is used to settle the state non-resident income tax, IRNR.

Paying IBI does not replace filing the Modelo 210 in Spain. An owner can be obliged to pay both. We cover the costs of buying and maintaining a property in more detail in our guide: taxes when buying property in Spain — ITP, IGIC and IBI.

How to settle a property used privately?

If the apartment is not rented out and remains at the owner's disposal, there is no actual rental income. Spanish law, however, provides for the so-called renta inmobiliaria imputada — imputed income. In Modelo 210 this situation uses the income type marked with code 02.

The base is calculated from the property's cadastral value — the valor catastral. You can find this value on the IBI bill, among other places. It should not be confused with the purchase price or the current market value of the property.

The 1.1% or the 2% rate of the cadastral value?

One of two coefficients is applied to the cadastral value:

1.1% — if the cadastral value has been revised, modified or determined in a general valuation procedure that came into force in the relevant tax year or within the ten preceding tax periods,
2% — in all other cases.

If the property has no cadastral value, or the value has not yet been officially communicated to the owner, a special method of determining the base applies. In that situation it is better not to assume a value yourself but to review the documentation with an advisor.

Ordinary property maintenance costs are not deductible from imputed income. The amount is calculated proportionally when the owner held the property for only part of the year, holds only a share in it, or the property was rented out for part of the year.

Example: an apartment used by the owner

Suppose the apartment's cadastral value is 80,000 euros, the conditions for the 1.1% coefficient are met, and the property remains at the private disposal of an owner who is a tax resident of Poland for the whole year.

80,000 euros × 1.1% = 880 euros of base,
880 euros × 19% = 167.20 euros of tax.

If the apartment belongs 50/50 to two people, each settles their portion: the base per person in this example is 440 euros, and the tax 83.60 euros.

This is a simplified example. Before filing you need to confirm, among other things, the year the cadastral value was updated, the number of days of ownership, the rental periods and each owner's share.

Modelo 210 in Spain when renting the property out

When an apartment in Tenerife is rented out, the rental income is declared in Modelo 210. Depending on the settlement method and the number of payers, the appropriate income code is used — most commonly 01 or 35.

For a taxpayer resident in an EU country, the general IRNR rate is currently 19%. Importantly, taxpayers from the EU and covered EEA states can — subject to conditions — reduce the income by costs directly connected with earning the rental income in Spain.

Costs to consider may include properly documented management fees, repairs, insurance, utilities borne by the owner, community fees, interest or depreciation attributed to the rental period. This does not mean, however, that every expense can automatically be deducted in full. There must be a direct link between the cost and the income earned in Spain, and the documents must meet tax requirements.

When deducting costs, an EU taxpayer should hold a current certificate of tax residence issued by their home tax authority. The Agencia Tributaria may require it to be attached or presented.

Example: a rented apartment

Suppose an owner who is a Polish tax resident earned 12,000 euros of rental income in 2026. Properly documented, deductible costs directly connected with the rental amounted to 3,000 euros.

12,000 euros − 3,000 euros = 9,000 euros of base,
9,000 euros × 19% = 1,710 euros of tax.

This is an educational example. The final base depends on the type of rental, the period the property was made available, the owner's share, the correctness of the documents and the qualification of individual costs.

If you are considering buying an investment property, see also our guide: a holiday rental apartment in Tenerife — does it pay off? Remember that the tax settlement and the right to run tourist rentals are two separate issues. Paying IRNR does not replace the required registrations, permits or verification of the rules in force in a given complex and municipality.

Modelo 210 filing deadlines in Spain after the 2026 changes

Important deadline changes came into force in 2026. So do not copy dates from older guides without checking. The transitional rules depend both on the type of income and the year the settlement concerns.

Type of settlement

Period concerned

Filing and payment deadline

Imputed income — own use or an empty property

2025

From 1 January to 31 December 2026

Imputed income — own use or an empty property

2026

From 1 April to 31 December 2027

Rental settled as an annual grouping

2026 income

From 1 to 20 April 2027

Rental settled separately — income earned up to and including September 2026

Periods up to September 2026

Still under the quarterly deadlines: the first 20 days of April, July, October or January for the preceding quarter

Rental settled separately — income from October 2026

October–December 2026 and subsequent years

From 1 to 20 April of the following year

With payment by direct debit, the technical deadline is shorter. For imputed income for 2026, payment can be ordered from 1 April to 23 December 2027. For 2026 rental income settled under the new deadline, direct debit will be available from 1 to 15 April 2027.

From 1 January 2027 the form itself will also change. Among other things, an annex with a detailed list of rental costs will appear, along with fields for the number of days and the ownership share. Make sure to use the current version of the form provided by the Agencia Tributaria.

How to prepare the Modelo 210 in Spain step by step?

Step 1: establish your tax residence

Citizenship does not determine how you settle. First establish whether in a given year you are a tax resident of your home country, of Spain, or of another state. If your centre of vital interests has moved to Tenerife, or you spend a significant part of the year in Spain, the situation may require closer analysis. Our article on the NIE number in Tenerife may also help — but remember that holding an NIE does not in itself mean Spanish tax residence.

Step 2: determine how the property is used

Prepare a calendar of the whole year and mark:

the days the property was rented out,
the days it remained at the owner's private disposal,
the purchase or sale date, if ownership changed during the year,
the percentage share of each co-owner.

This separation is the basis of a correct tax calculation. Rental days and own-use days should not be settled the same way.

Step 3: gather the documents

Most commonly you will need:

the owner's NIE/NIF number,
the property purchase deed,
the IBI bill with the cadastral value and number,
the percentage share in the property,
a statement of rental income,
invoices and proof of payment of rental-related costs,
a certificate of tax residence, if you use the rules available to EU residents,
account details and confirmation of filing and paying previous returns.

Before buying, it is worth checking not just the taxes but also the property's legal status. We explain this in the article: Nota Simple — how to check the legal status of a property in Spain.

Step 4: choose the correct income type

For a property intended for own use, code 02 applies. For rentals, codes 01 or 35 may apply, depending on how the income is earned and grouped. Do not combine the private-use period and the rental period in a single calculation.

Step 5: calculate the base and the tax

For own use, the base is the appropriate percentage of the cadastral value, adjusted for days and the owner's share. For rentals, the starting point is the income, which an eligible EU taxpayer can reduce by properly documented costs directly connected with that income. Then the correct tax rate is applied — for an EU resident it is currently 19% as a rule.

Step 6: file the return and keep the confirmation

The Modelo 210 in Spain can be prepared in the Agencia Tributaria's online service. The form requires the taxpayer's details, the property, the income type, the period and the payment method. After filing, keep a full copy of the return, the confirmation number and proof of payment. The documents may be needed for a correction, an audit, the sale of the property or your settlement at home.

The most common mistakes when filing the Modelo 210 in Spain

Believing that no rental means no tax. Private use or leaving the property empty can generate imputed income.
Confusing Modelo 210 with IBI. They are two separate levies collected by different authorities.
Using the purchase price instead of the cadastral value. For imputed income, the base is as a rule the valor catastral.
Not separating rental days and own-use days. Each period requires its own calculation method.
One co-owner settling the whole property. Each taxpayer should account for their own share.
Deducting expenses without documents. A bank statement alone may not be enough to confirm the type of cost and its link to the rental.
Using old deadlines. The 2026 changes affect returns filed in 2027.
Missing certificate of tax residence. It may be necessary to apply the rules available to EU taxpayers.

Does income from Tenerife also need to be declared at home?

Spain has the right to tax income connected with property located on its territory. At the same time, a person who is a tax resident of another country is subject to their home rules on foreign income and to the applicable double-taxation treaty between that country and Spain.

How the income is declared at home depends, among other things, on the type of income, the taxpayer's status and the current regulations. Spanish imputed income from own use should not automatically be equated with rental income in your home tax return. It is therefore worth giving your accountant or advisor a copy of the Modelo 210, proof of payment and the rental documents, and establishing your obligations individually.

FAQ — the most common questions about Modelo 210 in Spain

Do I have to file Modelo 210 in Spain if I don't rent my apartment out?

Most often yes. If, as a non-resident, you own urban property in Spain and it remains at your disposal, an obligation to settle imputed income can arise.

Is paying IBI enough?

No. IBI is a local property tax, while Modelo 210 is used to settle the state IRNR tax. Paying one does not replace the other.

What is the tax rate for an EU owner?

For an EU resident the general IRNR rate is currently 19%. The tax is calculated, however, on a properly determined base: the imputed income or the rental income after allowable deductions.

Does each co-owner file their own return?

As a rule, each co-owner is a separate taxpayer and declares amounts in proportion to their share in the property.

Can I deduct renovation and maintenance costs?

For imputed income, ordinary costs are not deductible. For rentals, an EU taxpayer can deduct expenses that meet the Spanish conditions, are directly connected with earning the income and are properly documented. The scope and timing are worth confirming with an advisor.

What happens if I miss the Modelo 210 deadline?

Late filing can lead to interest, surcharges, penalties or proceedings costs. The consequences depend, among other things, on whether the taxpayer files the overdue return voluntarily or the irregularity is first detected by the authorities.

Summary: factor the Modelo 210 in before you buy

The Modelo 210 in Spain is one of the basic tax obligations of a non-resident who owns property there. It can concern both an investor earning rental income and an owner who uses their apartment only during holidays. The most important things are correctly determining residence, how the property is used, the cadastral value, the shares and the deadlines.

Buying a well-chosen property in Tenerife can be a safe investment, provided that from the start you account not only for the price and potential return, but also the taxes and administrative obligations. If you need help choosing an apartment, checking the documents and going through the purchase process, contact Twoja Teneryfa Nieruchomości.

Official sources

Reservation agreement vs Contrato de Arras – don't confuse the two