Skip to main content
IRNR · Form 210 · Non‑residents

Form 210 for non‑residents without mistakes or delays

Accurate calculation, on‑time filing and support with AEAT notices. Forget about forms—we handle it for you with guarantees.

I want to file my 210 See examples & FAQs
⏱️ 24–72hStandard delivery
✅ Expert reviewBy a tax advisor
🛡️ DefenceDepending on plan*
💼 AEAT Collaborator ✅ Human review 🛡️ Optional defence ⏱️ SLA <48h

Filing checklist

  • Correct NIF/NIE and tax residency country
  • Property and % ownership verified
  • Tax base: imputed income / rental / capital gain
  • Tax rate and double‑tax treaties
  • Up‑to‑date annual periods & deadlines
  • Supporting docs: bills, cadastre, contracts

*Depends on the chosen plan. See pricing for details.

📝 Form 210 Filing – Current Tax Year (2025)

This service is to file your return for the current year (imputed income, rental or capital gain).

❓ Already overpaid in past years?
If you are a non‑EU non‑resident (UK, USA, Switzerland…) and paid IRNR without deducting rental expenses in 2021–2024, you can recover that money:
👉 IRNR Rental Expenses Claim (recover 2021–2024)

IRNR Calculator (indicative estimate)

Filing Form 210 requires specific IRNR criteria. This calculator is indicative only. It doesn’t distinguish between annual and quarterly filing.

Imputed income (own use)
Rental
Imputed income: —
Check cadastral revision and ownership.
Rental: —
Everyone can deduct expenses after the 2025 ruling.

Plans & Pricing (VAT excluded)

21% VAT added on invoice. Recommended plan: Standard for best value.

Service / Plan BASIC
Automated		 STANDARD⭐ Recommended
Expert Review		 PREMIUM
All‑Inclusive
💰 SERVICE PRICES
Imputed income
Own‑use property
39€
+ VAT
59€
+ VAT
89€
+ VAT
Annual rental
Grouped per property
89€
+ VAT
119€
+ VAT
169€
+ VAT
Quarterly rental
Per quarter
29€
+ VAT
79€
+ VAT
99€
+ VAT
Capital gain (sale)
Property disposal		 ❌
Not available
139€
+ VAT
189€
+ VAT
✅ WHAT EACH PLAN INCLUDES
Online filing ✅ ✅ ✅
Automated verification ✅ ✅ ✅
Manual expert review ❌ ✅ ✅
Expense optimisation (all countries) ❌ ✅ ✅
Double‑tax treaties ❌ ✅ ✅
Tax paid certificate ❌ ✅ ✅
Deadline reminders ❌ ✅ ✅
Email & chat support ❌ ✅ ✅
AEAT notice defence From 150€
(quoted separately)		 From 150€
(quoted separately)		 ✅ Included
Dedicated advisor ❌ ❌ ✅
Delivery time 72h 48h 24h
➕ ADD‑ONS
Additional co‑owner +25€ + VAT +25€ + VAT +25€ + VAT
Multi‑property (from 2nd) No discount −10% discount −10% discount
Urgent delivery <24h +50€ + VAT +50€ + VAT Included

ℹ️ Defence for AEAT Notices

Premium Plan: Includes basic defence at no extra cost (simple notices and verification procedures).

Basic & Standard: If you receive an AEAT notice, we’ll quote depending on complexity:

  • Simple notice (data check): from 150€ + VAT
  • Allegations (documented justification): from 250€ + VAT
  • Appeals (complex procedures): from 400€ + VAT

💡 Tip: With multiple properties or higher complexity, Premium (defence included) can be cheaper overall.

How it works (5 steps)

  1. Upload documents (deed/IBI, contract, bills).
  2. We verify cadastre and ownership.
  3. We compute tax base, rate and applicable treaty.
  4. We prepare and submit Form 210.
  5. You receive the receipt and reminders for next deadlines.

Deadlines & accrual (quick view)

Type of income Accrual Filing window Notes
Imputed (own use) 31 December 1 January — 31 December next year One return per property/year
Annual rental (Recommended) 31 December 1—20 January next year Per property option. Simplifies admin.
Quarterly rental Last day of quarter 1—20 April/July/October/January Spreads payments through the year.
Sale (capital gain) Transfer date 3 months after the end of Form 211 window Offset 3% withholding (Form 211).

Annual vs Quarterly Rental — Which to choose

✅ Annual filing (Recommended)

  • Benefit: One task a year. Maximum simplicity.
  • Window: 1—20 January the following year.
  • Ideal for: One‑off payment and less paperwork.

Quarterly filing

  • Benefit: Spread the tax over the year.
  • Window: 20 days after each quarter end.
  • Ideal for: Cash‑flow management, avoid single payment.

Common Errors & Penalties (avoid them)

Most frequent mistakes

  • Identification: NIF/NIE, name, country errors.
  • Tax base: Outdated cadastral value; wrong % (1.1% vs 2%).
  • Ownership: Incorrect ownership percentage.
  • Grouping: Merging several properties in one 210 (must be one per property).
  • Dates: Wrong accrual depending on income type.
  • Bank data: Missing or wrong account.
  • Deadlines: Filing late.
  • Expenses: Not applying all available deductions.

Tip: Human review + checklists reduce mistakes.

Penalties & surcharges

If tax was due

Situation Consequence
Late filing without notice Surcharge (no penalty)
Delay ≤ 12 months 1% per full month
Delay > 12 months 15% + interest
With AEAT notice Penalty on tax due
Minor offence 50%
Serious offence 50%—100%
Very serious 100%—150%

If refund was due

Situation Penalty
Incorrect/late, no notice €100
After notice €200
Data errors (no damage) €150
Reductions: 30% (agreement) + 40% (early payment) = up to 58% off
Avoid errors & surcharges

Frequently Asked Questions (FAQ)

Is rental filed annually or quarterly?
Since 2024 the recommended option is annual to simplify admin. If you prefer to spread payments, we also offer quarterly filing. See the comparison above.
Do I have to file 210 for imputed income if I don’t rent?
Yes. Imputed income accrues on 31 December for urban properties used by the owner. Exceptions: properties under refurbishment with no use, spouse’s main home when resident with separate property regime.
Which rental expenses are deductible?
After the July 2025 ruling, all non‑residents may deduct: IBI (property tax), community fees, utilities, repairs, depreciation (3% on building value), insurance, interest and professional fees. No more EU/non‑EU distinction.
How do I know whether to apply 1.1% or 2% for imputed income?
1.1% if the cadastral value is revised (collective revision post‑1994); 2% if not. Check your IBI bill or Cadastre.
Can I group several properties in a single 210?
No. It’s one form per property and period. Annual filing is also per property.
I sold the property: how does the 3% (Form 211) work?
The buyer paid a 3% withholding (Form 211). In your 210 for the capital gain you offset that withholding. If it exceeds the tax due, a refund applies.
How do I compute depreciation for rentals?
Apply 3% per year on the building value (exclude land). You’ll find this on the IBI bill or the deed. Depreciation is deductible for all non‑residents after the 2025 ruling.
What do I need for a refund to a foreign IBAN?
We check SEPA format and documentation. Sometimes a Spanish account speeds things up.
How do double‑tax treaties affect me?
We apply the Spain—your‑country DTT when applicable: reduced rates, exemptions or credits. We issue certificates and handle AEAT certification.
What’s the difference between filing 210 and claiming expenses?
Form 210 Filing: To declare the current year (2025). From €39 to €189 depending on plan.

IRNR Rental Expenses Claim: To RECOVER money from prior years (2021–2024) if you overpaid without deducting expenses as a non‑EU non‑resident. €199/year or €599 (4 years) + 15% success fee.

They’re complementary services.

Request your Form 210

By sending you accept our Privacy Policy and Terms.