When to file Form 210 for non-residents in Spain?
Form 210 is the Non-Resident Income Tax (IRNR) declaration that all individuals who own property in Spain but are not tax residents in the country must file.
However, the filing deadlines depend on the use of the property: whether it is rented out, not rented, or has been sold.
Below, we explain in a simple way when to file Form 210 in each case.
Unrented properties (personal use or vacant)
If you have a second home in Spain that you do not rent out, you must file Form 210 once a year, declaring the corresponding imputed income.
- Accrual period: from January 1 to December 31 of the previous year.
- Filing period: from January 1 to December 31 of the following year.
For example: the imputed income for 2024 is filed throughout 2025.
There is no specific deadline within the year, but it is advisable to do it before December 31 to avoid surcharges or delays.
👉 This case is known as the imputed income Form 210.
Rented properties
Until the 2023 tax year, non-residents who rented out their property in Spain had to file Form 210 quarterly.
However, from 2024, with the entry into force of Order HAC/56/2024, of January 25, income derived from rentals will be declared annually, grouping all the income for the year.
Annual filing for rentals (new regulation)
- Accrual period: from January 1 to December 31 of the fiscal year.
- Filing period: from January 1 to 20 of the following year.
For example: if you rented out your property during 2025, you must file Form 210 between January 1 and 20, 2026.
The tax is calculated on the rental income obtained, and if you reside in a European Union country, Norway, or Iceland, you can deduct certain expenses related to the property.
Sale of a property (capital gain)
If you sell a property in Spain, you are also obliged to file Form 210 for the capital gain obtained from the sale.
- Filing period: maximum of three months from the date of the transfer.
Normally, the buyer withholds 3% of the sale price and pays it to the Tax Agency using Form 211. This amount can be deducted or claimed later in your Form 210.
Example: if you sell your home on March 10, you must file Form 210 before June 10 of the same year.
What happens if I don't file Form 210?
Failure to file Form 210 on time can result in surcharges, interest, and penalties.
Even if your property is vacant, the Tax Agency can claim the imputed income for the last four years with an additional penalty.
In addition, if you sell the property without having declared previous years, the Tax Agency may withhold part of the gain or block the refund of the 3% withheld by the buyer.
Summary of Form 210 deadlines
| Type of declaration | When to file | Period declared | Deadline |
|---|---|---|---|
| Unrented property (imputed income) | Annually | Previous year | Jan 1 – Dec 31 of the following year |
| Rented property | Annually | Calendar year | Jan 1–20 of the following year |
| Property sale | Once per sale | Date of transfer | 3 months from the sale |
Practical tips
- File your declaration within the year following the corresponding tax year.
- Keep the cadastral value and the IBI receipt, as they are needed for the calculation.
- If you have several properties, you must file a Form 210 for each one.
- The entire process can be done 100% online, without travel or in-person procedures.
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Our system automatically calculates your imputed income or rental income, applies the correct tax rate, and generates your declaration ready to be sent to the Tax Agency.
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