Tax Form 210 for non-residents in Spain

The Tax Form 210 is the Income Tax for Non-Residents, whether individuals or legal entities. Tax Form 210 is utilized by individuals who are not permanent residents to report earnings obtained within Spain’s borders. This tax document is employed to fulfill tax obligations related to various sources of income, such as rental income, personal earnings, capital gains, interest, and more.

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What is Tax Form 210?

This is the AEAT form 210 corresponding to Non-Resident Income Tax (IRNR) of the Tax Agency. It is important to note that, if you live outside Spain, but you maintain a relationship of benefits from income obtained from the rental or sale of property located within Spanish territory, you must file Form 210.

To file it you will need to know whether you are resident or non-resident in Spain.

Tax form 210 (modelo 210) tax on owning a property for personal use.

Who needs to file Tax Form 210?

Those who must file form 210 are individuals or legal entities that are non-residents in Spain but generate income in the country subject to this tax. This may include, for example, income from property rental or economic activities carried out in Spanish territory.

How can i know if i am a resident in Spain or not?

You will be resident in Spain when one of these situations occurs:

In general terms, if you spend more than 183 days in the Spanish territory during a calendar year.
If the main nucleus or base of their activities or economic interests is located in Spain, either directly or indirectly.

If you spend less than 183 days in Spain and your economic activity is also not located in Spain, you will be considered non-resident.

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When I have to fil tax form 210?

For owning a property in Spain. You must file from 1st January to 31st December.
For Rental income from properties in Spain. The filing period is quarterly (you have to file the tax form in April, July, October, and January).