Instructions for filling out Form 210 for non-residents (AEAT)

Form 210 is the official form from the Tax Agency (AEAT) that non-residents in Spain who obtain income in Spanish territory must file, whether for owning a home, renting it out, or selling it.

Although it may seem complex, filling it out is simple if you know what information to include in each section.

Below we explain step-by-step how to fill out Form 210, with practical examples and all updated instructions according to the current regulations of the Tax Agency.

Who has to file Form 210?

All non-resident individuals or legal entities in Spain who obtain any type of income in Spanish territory must file Form 210, including:

• Owners of homes in Spain that are not rented out.
• Non-resident owners who rent out their homes.
• Non-resident individuals who sell a property.

Heirs or co-owners of properties must also file it, as the form must be filed individually for each owner and each property.

Necessary documentation before filling out Form 210

Before you start, make sure you have the following information at hand:

• Foreigner Identification Number (NIE).
• Property details (full address and cadastral reference).
• Cadastral value, which appears on the IBI receipt.
• Rental amounts or sale price, as applicable.
• Accrual period (fiscal year to which the declaration corresponds).
• Bank details, if payment or refund is applicable.

💡 If you do not have the form yet, you can download Form 210 here, where we explain step-by-step how to get it from the official Tax Agency website.

Step-by-step instructions for filling out Form 210

Below we explain the main sections of Form 210 AEAT, according to the version available on the Tax Agency's electronic headquarters.

1. Declarant's identification

• NIF/NIE: enter your tax identification number.
• Surnames and name or company name: write your personal data exactly as it appears on your documentation.
• Country of tax residence: indicate the country where you usually reside.

If the property has several owners, each must file their own Form 210.

2. Accrual

Here you indicate the period to which the income corresponds:

• Exercise: the year to which the declaration corresponds (e.g., 2025).
• Period:
  • If it is an unrented home, check "0A" (annual declaration).
  • If it is a rental, also check "0A" since the 2024 modification (annual filing).
  • If it is a sale, leave it blank, as the form is filed only once after the transfer.

3. Type of income (Income key)

This is an important point of Form 210. You must select the key that corresponds to the type of income you are declaring:

• Key 01: Income from urban properties (imputed income).
• Key 02: Income from rented properties (rental).
• Key 28: Capital gains derived from the sale of real estate.

4. Property or payer details

This section details the data of the asset or person generating the income:

• Cadastral reference of the property.
• Full address (street, number, municipality, and province).
• In case of rental, include the details of the tenant or lessee.

5. Taxable base

It depends on the type of income you declare:

• Imputed income (unrented home): It is calculated by applying a percentage of the cadastral value (1.1% or 2% depending on the municipality).
  Example: Cadastral value €100,000 → Taxable base €1,100 (1.1%).
• Rental income: The total amount received during the year is declared (excluding VAT and expenses). If you reside in the EU, Norway, or Iceland, you can deduct expenses such as repairs, insurance, or community fees.
• Sale of property: The taxable base will be the gain obtained (sale price – purchase price – deductible expenses).

6. Tax rate and gross tax liability

Apply the rate that corresponds to your country of residence:

• 24% if you reside outside the EU, Norway, or Iceland.
• 19% if you reside in the EU, Norway, or Iceland.

Example: Taxable base €1,100 × 24% = €264 of tax liability.

7. Result of the declaration

If the tax liability is to be paid, check the "Payment" option and select the payment method:

• Direct debit from a Spanish bank account.
• Payment at a collaborating entity (authorized bank).

If the result is a refund (for example, after a sale with a 3% withholding), check the "Refund" option and add your bank account (IBAN).

Filing deadlines for Form 210

If you want to know when to file Form 210 depending on each type of income (unrented home, rental, or sale), consult our detailed guide to deadlines here.

Common errors when filling out Form 210

• Forgetting to declare each property separately.
• Confusing the income key (01, 02, or 28).
• Using the purchase value instead of the cadastral value for imputed income.
• Not applying the correct tax rate according to the country of residence.
• Omitting deductible expenses when you are entitled to them (EU, Norway, or Iceland).

Avoiding these errors will save you time and possible penalties.

Final recommendations

• File the form within the corresponding period to avoid surcharges.
• Keep a copy of the filing and payment receipt.
• If you have more than one property, make a declaration for each one.
• Use the official AEAT tool or a specialized service like Spain210 to ensure everything is correct.