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When Form 210 should be reviewed
If you live abroad and own Spanish property that is rented, available for your use, sold or covered by earlier filings you have not independently checked.
Spanish NRIT · property
Form 210 for non-residents, with the filing dates checked properly.
We file Spanish non-resident property tax after checking residence, ownership, periods and prior filings. Public pricing is limited to this standardised service and its Annual Plan.
Decision framework
From the situation to the right Spanish action.
We define the issue before proposing a filing or procedure.
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What we determine
Tax residence, ownership, periods, cadastral value, income type, available expenses and the filing or rectification deadline.
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What you receive
A reviewed calculation, filing or regularisation route, filing evidence and a documented Spanish tax file.
View a real review case →Backed by a Spanish advisory firmSpain Tax Experts is a specialised brand of DEALONSOS CENTRO ASESOR, S.L., based in Madrid.
Human reviewES / ENRemote handling
2026 update
2026 is a transition year for Form 210.
Read the 2026 update →Order HAC/623/2026 changes filing deadlines, but transitional rules remain. The new calendar must not be applied retroactively.
What Form 210 covers
Form 210 is the Spanish Non-Resident Income Tax (IRNR) return for Spanish-source income obtained without a permanent establishment. For property owners, the most common cases are imputed income on a property kept available for personal use, rental income and capital gains on a sale.
Imputed income base1.1% or 2%of the relevant cadastral base, apportioned for days and ownership.
General EU/EEA rate19%where the statutory conditions are met.
Other taxpayers24%as the general rate for Spanish property income.
The new filing windows under Order HAC/623/2026
Imputed income for 2025 keeps the 1 January–31 December 2026 filing window. For imputed income accruing from 2026 onwards, the window becomes 1 April–31 December of the following year.
For rental returns with tax due, accruals from the fourth quarter of 2026 move to the first 20 calendar days of April of the following year, whether grouped or filed separately. The Spanish Tax Agency expressly preserves the transitional quarterly filing windows for certain 2026 accruals.
Important: 2026 is a transition year. It is not accurate to apply the new annual April deadline to every rental period from January 2026.
Imputed income: the 1.1% rule after 2025
The general rule uses 1.1% when the cadastral value was revised, modified or set through a collective valuation procedure and took effect in the tax year or in the ten preceding tax years. The simplified “since 2012” test was a special rule for 2023, 2024 and 2025. For 2026, check the effective revision date on the IBI bill or Cadastre.
Rental expenses and country of residence
Spanish domestic law allows certain directly linked rental expenses for taxpayers resident in another EU Member State or qualifying EEA State, with the 19% rate. For other residents, the ordinary domestic rule remains 24% on gross income. Possible claims concerning previously filed returns are treated as a separate case and never as a guaranteed refund.
Selling Spanish property as a non-resident
When a non-resident sells Spanish property, the buyer must withhold and pay 3% of the agreed consideration using Form 211. The withholding is a payment on account of the seller’s final tax. If it exceeds the tax due on the gain, the excess may be reclaimed.
Full Spanish NRIT calculator
The full tool is back: it estimates imputed income and rental income separately, including ownership, days and an indicative depreciation calculation.
Indicative toolTwo scenarios, one Spanish property
Enter the taxpayer and property figures. The result does not replace a Form 210 review and does not cover every special case.
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Imputed income · own use or vacant property
For individual non-resident owners while the property is available for their own use.
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Choose 1.1% or 2% after checking when the cadastral value was revised or modified. Days let you separate rented periods from periods available to the owner.
Enter the cadastral value to obtain an estimate.
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Rental income · Spanish property
Compare the ordinary rule by tax residence and estimate depreciation where it can be deductible.
%
Advanced depreciation calculation
For a more precise estimate, enter both building-only figures, excluding land. The tool uses the higher amount and applies 3% a year, apportioned for rented days and ownership.
If you are resident outside the qualifying EU/EEA group, the ordinary domestic-law estimate does not deduct expenses or depreciation. Possible claims for earlier returns are reviewed separately.
Enter gross rental income to obtain an estimate.
Already filed Form 210 without deducting expenses? Review a possible claim →
Important. This is an indicative simulation. It does not cover, among other matters, missing cadastral values, usufructs, partial use, specific expense limits, permanent establishments, treaty issues or evidential requirements. Depreciation is indicative and must be checked before filing.
Published prices · Form 210
Standardised services with visible pricing.
For other international matters we provide a fixed quote once the scope has been reviewed.
One-off filing
Imputed income
from €89€107.69 incl. Spanish VAT (21%) where applicable
- Calculation and filing
- Human review
- Filing receipt
One-off filing
Annual rental
from €119€143.99 incl. Spanish VAT (21%) where applicable
- Period review
- Calculation based on residence
- Form 210 filing
Annual Plan
Year-round follow-up
from €119/year€143.99/year incl. Spanish VAT (21%) where applicable
- Tax calendar
- Included filings as agreed
- Coordination and follow-up
The figures shown are base prices. Where Spanish VAT applies, the 21% VAT-inclusive total is also shown. Place-of-supply rules may mean Spanish VAT does not apply depending on the client’s status and residence; the final price and VAT treatment are confirmed before engagement.
Review before filing
Filed does not necessarily mean reviewed.
A receipt proves that Form 210 was filed. It does not by itself prove that residence, ownership, periods and property values were correctly applied.
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We verify the starting data
We cross-check the title deed, local property-tax bill, cadastral data, ownership percentages and earlier filings.
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We determine the right action
If an error has an economic effect, we calculate the correction and assess rectification. If action would add no value, we say so.
Related client cases
Situations we have already had to solve.
Anonymised real client matters. We show the starting point and outcome without publishing information that identifies the client.
Form 210 · Sale
Selling Spanish property from abroad with outstanding Form 210 filings
A non-resident owner was preparing to sell a Spanish property when earlier years of imputed-income filings were found to be outstanding.
OutcomeThe past filings were brought up to date and the Spanish tax position on the sale was closed and documented.
View Form 210 service →Form 210 · Rental
A Spanish rental property with two non-resident co-owners
Two non-resident co-owners rented their Spanish property for part of the year and kept it available for the remainder, without a clear structure for periods, expenses and separate taxpayer filings.
OutcomeThe annual position was organised by owner and income type, with a practical timetable to prevent future late filings.
View Form 210 service →Tax authority · Non-residents
Two Spanish Tax Agency requests and a return that had overpaid tax
Two owners living outside Spain came to us with a late filing, two Tax Agency requests and an earlier return that had attributed 100% of rental income to a person who only owned 50% of the property.
OutcomeThe requests were dealt with, the file returned to a regular position and the recovery of the overpayment was set in motion.
View tax representation service →Official sources
Official sources: Official Form 210 instructions · Spanish Tax Agency · Order HAC/623/2026 · Spanish Official Gazette
Contact
Tell us which Form 210 filing you need.
First we assess whether action is needed. If the matter does not require professional intervention or there is a simpler route, we will say so before defining the engagement.
Tell us your country of tax residence, how the property was used and the period you need to file or review. That is usually enough for us to identify the filing and scope.