Modelo 210 for non-resident property owners on the Costa del Sol
Modelo 210 for non-resident property owners on the Costa del Sol may be required even if you never rent out your home. If you do receive rental income, you must also declare it, but the calculation and deadlines are different. Here is what to check in each case.
Who needs to file Modelo 210?
If you own a home in Estepona, Marbella or San Pedro de Alcántara and are not a Spanish tax resident, you may need to file Modelo 210 even when the property is empty or used only for holidays.
Many international owners on the Costa del Sol pay the annual IBI property tax and assume that is all they need to do. However, IBI and non-resident income tax are separate taxes. Modelo 210 is used to declare rental income and deemed income from certain properties available for personal use.
Your tax residence matters, rather than your nationality. If you live in Spain for much of the year, your tax residence should be checked before you file as a non-resident.
What if your property is not rented out?
A holiday home or empty property may still give rise to an annual deemed-income return. This does not mean you received rent. Spanish tax rules attribute an amount of income to the owner when the property is available for personal use.
The calculation uses the cadastral value, the applicable percentage and the number of days you owned and had the property available during the year. The IBI bill, purchase date and ownership share therefore matter. Where there are several owners, each person’s position needs to be reviewed separately.
The deadline for 2025 deemed income is 31 December 2026. The filing window for 2026 deemed income is 1 April to 31 December 2027. You can check the filing deadlines on the Spanish Tax Agency website.
What if you rent out the property?
Rental income is also declared using Modelo 210 for non-residents. The calculation depends, among other things, on your country of tax residence:
- Tax residents of another EU country or certain EEA countries generally pay 19% and may deduct eligible expenses directly related to the rental if the requirements are met and the expenses can be documented.
- Other taxpayers generally pay 24% and cannot normally deduct those expenses.
If you choose to group your 2026 rental income in an annual return, the filing period is 1–20 April 2027. The tenancy agreement, rental dates, amounts received and tax residence all need to be checked.
Rented for only part of the year? Check both periods
One common mistake is to declare the rent but overlook the time when the property was available for personal use. If you rented it out for only part of the year, you may need to declare both rental income and deemed income for the remaining days, using separate calculations and deadlines.
For example, if a tenancy began in May 2026, the earlier part of the year may need a deemed-income return as well as a return for the rent. A garage or another unit with its own cadastral reference may also need separate review.
What documents do we usually need?
- Your identification details and country of tax residence.
- The purchase deed and IBI bill for each property.
- Previous Modelo 210 returns, if available.
- If rented: the tenancy agreement, rental dates, amounts received and evidence of potentially deductible expenses.
Once we know your circumstances, we will tell you exactly which documents to send and whether any earlier returns need reviewing.
Modelo 210 service for non-resident owners on the Costa del Sol
At G & R Asesores, we help non-resident owners with homes in Estepona, Marbella, San Pedro de Alcántara and across the Costa del Sol. We review each property, calculate the tax, file the returns and email you the filing receipts.
The service is handled online and by email, with no office visit or meeting required. Tell us about the property, send the documents we request and we will take care of the filing. We work in English and Spanish and answer your questions throughout the process.
Unsure which returns you need to file? Contact us and we will explain the next steps.
