Spanish taxes without living here
Form 210, rentals, property sales and double taxation. If you're not a tax resident but have income in Spain, we handle every obligation.
If you're an extranjeriaclara.com client, you get €30 off: you pay €45 + VAT.
The three form 210 scenarios, with deadlines and rates
Form 210 is the non-resident income tax return. The deadline and the rate depend on why you are taxed in Spain.
You rent out a property
- Deadline
- Since 2024 you can group the year's rental income into a single annual return, filed between 1 and 20 January of the following year.
- Rate
- 19% if you live in the EU, Iceland, Norway or Liechtenstein; 24% for the rest of the world.
At 19% you can deduct expenses linked to the rental. At 24% you are taxed on gross income, with no deductions.
Step-by-step rental guide (in Spanish) →The property is at your disposal
- Deadline
- Annual return: the whole calendar year after the tax year.
- Rate
- Taxable base of 1.1% or 2% of the cadastral value, taxed at 19% or 24% depending on your country of residence.
Even if you neither rent it out nor use it, the tax office imputes an income for having it available. One filing per property, once a year.
General form 210 guide (in Spanish) →You sell the property
- Deadline
- Four months from the transfer date. The buyer files form 211 first with the 3% withholding.
- Rate
- 19% on the capital gain, whether or not you live in the EU.
The 3% withholding is a payment on account. If the real gain is lower, you claim the refund in the form 210 itself.
Sale and 3% withholding guide (in Spanish) →What's included?
Form 210 for rentals
If you have a flat in Spain and rent it out, form 210 must be filed every quarter (EU) or annually.
Form 210 for property sales
On selling, the buyer withholds 3% and you must file the final settlement. We calculate the capital gain.
Deemed real estate income
If you have a property in Spain at your disposal (not rented), you must also pay annual deemed income tax.
Double taxation with your country
We apply the treaty between Spain and your country of residence so you don't pay twice.
Tax representative in Spain
We can act as your tax representative before the Tax Agency if you live outside the EU.
Non-resident NIE and certificates
We help with the NIE, non-residence certificates and census registration when needed.
Frequently asked questions
Sigue explorando
Servicios relacionados
Guías relacionadas
- Modelo 210 para no residentes: guía completa (alquileres, ventas e imputación de rentas)
- Modelo 210 por alquiler: cómo declara un no residente en 2026
- Vender un piso siendo no residente: modelo 211, retención del 3 % y devolución
- Certificado de residencia fiscal y convenio de doble imposición España-LATAM
- Ley Beckham 2026: quién puede acogerse y cuánto se ahorra realmente
Need help?
Tell us about your case on WhatsApp and we'll reply within minutes. No commitment.
If you're an extranjeriaclara.com client, you get €30 off: you pay €45 + VAT.