Form 210 for Non-Residents: Complete Guide (Rentals, Sales and Deemed Income)
What Form 210 is, who must file it, deadlines by type of income, and practical examples covering rentals, property sales and deemed property income.
If you own a flat in Spain but live abroad, or you have earned income here without being a tax resident, your tax is the Non-Resident Income Tax (IRNR) and your form is Form 210. Here it is, explained plainly.
What Form 210 is
Form 210 is the return for the Non-Resident Income Tax (Impuesto sobre la Renta de No Residentes, IRNR). It is filed by individuals who are NOT tax residents in Spain but obtain some type of income here: rentals, property sales, dividends, pensions, or deemed income from having a property available for personal use.
Who must file it?
- You own a flat in Spain and rent it out → yes, every quarter.
- You own a flat in Spain and do NOT rent it out → yes, once a year, for deemed income.
- You sell a property in Spain → yes, within the following 4 months.
- You receive dividends, interest or other income in Spain → it depends on the applicable tax treaty; often yes.
Deadlines you cannot miss
- Rentals: quarterly, filed 1 to 20 April, July, October and January. Since 2024 you can also choose to group all rental income into a single annual return, filed 1 to 20 January of the following year.
- Deemed income (property not rented out): from 1 January to 31 December of the following year.
- Property sale: within 4 months of the date of the notarial deed.
- Buyer's withholding (3%): if you sell as a non-resident, the buyer withholds 3% of the price and files form 211. You then settle your final tax position using Form 210.
How each case is taxed
- Resident in the EU, Iceland or Norway: 19% on net income, with the right to deduct expenses.
- Resident outside the EU (Latin America, the UK, the US, etc.): 24% on gross income, with no deductions allowed.
- Capital gain on a sale: 19% for every non-resident, wherever you live (article 25.1.f of the Non-Resident Income Tax Act). The 19%/24% split applies to rental income, not to the gain on a sale. The gain is the sale price minus the purchase price and related costs and taxes, and a tax treaty may reduce the rate further.
Example: renting out a flat in Málaga
You rent out a flat for €1,000/month to a long-term tenant. Over a quarter that is €3,000 gross. If you are resident in Germany, you deduct expenses (community fees, IBI local property tax, insurance, mortgage interest, depreciation) and pay 19% on the net amount. If you are resident in Colombia, you pay 24% on the full €3,000 with no deductions. The Spain-Colombia tax treaty uses the tax credit method: Colombia can tax that income too, but allows you to deduct the tax already paid in Spain. Check with a Colombian tax adviser to calculate the total impact.
Common mistakes
- Filing only the annual income tax return and forgetting Form 210 for an empty property.
- Not applying the relevant double taxation treaty and paying tax twice.
- Filing once a year when resident in the EU when quarterly filing is required for rental income.
- Not claiming back the 3% withheld by the buyer after a property sale.
Padrón registration and Form 210
Being registered on the local padrón does NOT automatically make you a tax resident (residency requires 183 days in Spain or your centre of economic interests being here). If you are registered on the padrón but spend fewer than 183 days in Spain, you continue to file under Form 210.
We file your Form 210 from €100 per quarter, apply the tax treaty for your country, and remind you of every deadline. Tell us your situation on WhatsApp.
Frequently asked questions
What is Form 210 used for?
It is the tax return for the Non-Resident Income Tax (IRNR), filed by individuals who are not Spanish tax residents but earn income in Spain, such as rentals, property sales or deemed income.
How often do I file Form 210 for a rented property?
Quarterly, between the 1st and 20th of April, July, October and January, or, since 2024, as a single annual return filed between 1 and 20 January of the following year.
What tax rate applies to rental income under Form 210?
19% on net income for residents of the EU, Iceland or Norway; 24% on gross income, with no deductions, for residents of other countries.
What is the deadline for Form 210 after selling a property in Spain?
Within 4 months from the date of the notarial deed of sale.
Do I need to file Form 210 if I own a property but do not rent it out?
Yes. You must file an annual return declaring deemed income for having the property available, covering the period from 1 January to 31 December of the following year.
Does being registered on the padrón make me a Spanish tax resident?
No. Tax residency depends on spending 183 days or more in Spain, or having your centre of economic interests there, regardless of padrón registration.