Non-Resident Tax Return

Non-Resident Tax Return in Spain

Fiscal Compliance for International Property Owners

The Non-Resident Tax Return is a crucial requirement for individuals who own property in Spain but do not reside in the country. Understanding and fulfilling this obligation ensures compliance with Spanish tax laws and prevents unnecessary penalties.

At Fuster & Associates, we provide expert, personalized assistance to help you handle this annual responsibility with confidence and ease.

Non-Resident Tax Return: Table of Contents

What Is the Non-Resident Tax Return?

Also known as Modelo 210, this tax return is a mandatory declaration for non-residents who own property in Spain. Even if the property is not rented out, the Spanish Tax Agency imputes a notional income that must be declared annually.

Failing to file this return can result in interest charges, penalties, or enforcement actions. It’s essential for non-resident property owners to stay informed and up to date.

Who is Obliged to File an Income Tax Return?

Non-Residents Who Own Property in Spain

The following profiles are required to file:

  • EU and non-EU citizens who own property in Spain
  • Individuals who do not reside in Spain for tax purposes
  • Owners of unrented properties (deemed income still applies)
  • Joint owners must each file separately, even for the same property

Fuster & Associates helps ensure you meet this obligation on time and correctly.

Requirements and Necessary Documentation

To file your non-resident tax return, you will need:

Foreigner's Identification Number (NIE)

Details of the property location and cadastral reference

A copy of your IBI (property tax) receipt

Bank account details for payments

Having the correct documentation ensures accuracy and avoids delays.

Non-Resident Tax Return Process

1. Property review and verification of cadastral value

2. Calculation of imputed income or rental income

3. Preparation and filing of Modelo 210

4. Submission to the Spanish Tax Agency

5. Payment of tax due by December 31st each year

We manage the entire process and provide digital copies of all submitted documents for your records.

Common Mistakes and How to Avoid Them

  • Believing that no filing is required if the property is empty
  • Missing the deadline (December 31st)
  • Submitting incorrect or incomplete information

At Fuster & Associates, we prevent these mistakes through careful review, automated reminders, and expert guidance throughout the year.

Benefits of Professional Advice from Fuster & Associates

Avoid penalties and surcharges

Ensure accurate and timely filing

Get support in your native language

Save time and reduce administrative burden

Our team offers ongoing assistance and peace of mind, ensuring your fiscal obligations are covered each year without stress.

Let Us Handle the Process for You!

At Fuster & Associates, we have a team of immigration experts with extensive experience in processing the Spanish Income Tax Return. We know how to avoid common mistakes in document submission, ensuring that each application meets all the necessary requirements to maximize the chances of approval. From document collection to filing appeals in case of denial, we handle everything so you can enjoy your new life in Spain stress-free.

If you are planning to settle in Spain in areas such as San Juan de los Terreros, Pulpí, Los Alcázares, La Zenia, Teulada, and Finestrat, our firm has strategically located offices to provide you with a personalized and close service. We have in-depth knowledge of the consular and administrative procedures specific to each region, ensuring a smooth and efficient process.

At Fuster & Associates, our team of immigration specialists will support you at every stage of the process to guarantee a successful application. From document preparation to handling appeals, we take care of everything so you can start your new life in Spain with peace of mind.

✉️ Contact us today and start living your new life in Spain with all the legal peace of mind you need.

FAQS

Frequently Asked Questions

It is the tax form used by non-residents to declare income from Spanish properties, whether rented or not.

For imputed income on non-rented property, the deadline is December 31st of the following year.

Yes. Even if not rented, the tax agency imputes a theoretical income that must be declared.

Each owner must file separately, according to their ownership percentage.

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