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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.

Expert review on every return. If the Tax Agency asks, we answer.

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

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 2022–2025, you may have a route to request rectification. Each case requires individual analysis.
👉 IRNR Rental Expenses Claim (review 2022–2025)

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: —
Recent case law opens a favourable path to defend deductible expenses in certain rental cases, subject to individual analysis.

Plans & Pricing (VAT excluded)

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

Service / Plan STANDARD
Human Review		 PREMIUM⭐ Recommended
All‑Inclusive
💰 SERVICE PRICES
Imputed income
Own‑use property
89€
+ VAT
119€
+ VAT
Annual rental
Grouped per property
119€
+ VAT
169€
+ VAT
Quarterly rental
Per quarter
89€
+ VAT
129€
+ VAT
Sale
Capital gain filing
179€
+ VAT
279€
+ VAT
✅ WHAT EACH PLAN INCLUDES
Online filing ✅ ✅
Automated verification ✅ ✅
Manual expert review ✅ ✅
Deductible expense review by residence and case ✅ ✅
Double‑tax treaties ✅ ✅
Tax paid certificate ✅ ✅
Deadline reminders ✅ ✅
Email & chat support ✅ ✅
Support with AEAT notices From 150€
(quoted separately)		 ✅ Included
Dedicated advisor ❌ ✅
Delivery time 48–72h 24h
➕ ADD‑ONS
Additional co‑owner +35€ + VAT +35€ + VAT
Urgent delivery <24h +75€ + VAT ✅ Included

ℹ️ Support for AEAT notices

Premium Plan: Includes basic support at no extra cost for simple notices and verification procedures.

Standard plan: 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?
Historically, EU/EEA non-residents have been able to deduct certain necessary expenses in real rental cases (IBI, community fees, utilities, repairs, depreciation on building value, insurance, interest and professional fees). The Spanish National Court ruling of 28-07-2025 opens a favourable path to defend this deduction also for non-EU residents, in certain cases and subject to individual analysis.
How do I know whether to apply 1.1% or 2% for imputed income?
1.1% if the cadastral value has been revised, modified or determined through a collective valuation procedure with effects from January 1, 2012; 2% in all other cases. 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. Recent case law opens a favourable path to defend depreciation as a deductible expense in certain real rental cases, subject to individual analysis and sufficient documentation.
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 tax year. From €89 to €279 depending on plan and income type.

IRNR Rental Expenses Claim: To analyse the potential recovery of NRIT overpaid in non‑time‑barred years (2022–2025), if you did not deduct rental expenses as a non‑EU non‑resident. €199/year or €599 (4 years) + 15% success fee.

They’re complementary services.

Request your Form 210

Dealonsos Centro Asesor, S.L. · CIF B-87191961

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