Modelo 210
The Spanish tax form filed annually by non-resident property owners, whether the apartment is rented or not.
Modelo 210 is the Spanish tax form non-resident property owners must file every year, regardless of whether they earn rental income from the property. Spain imputes a deemed rental income to property used only personally by non-residents.
If the apartment is for personal use only (no rental income): tax is assessed on an "imputed income" of 1.1% of the cadastral value (or 2% for older cadastral values that have not been revised since 1994). That imputed income is then taxed at 19% for EU/EEA residents and 24% for non-EU/EEA residents. Filed annually.
If the apartment is rented out: tax is on actual net rental income (after allowable deductions: interest, depreciation, comunidad share, repairs). 19% for EU/EEA residents, 24% for non-EU/EEA. Since the 2024 tax year this is filed annually (rather than quarterly as under the old rules), with the return due the following January.
Post-Brexit note for British owners: the UK is no longer part of the EU, which means British owners are now taxed at 24% (not 19%) and cannot deduct expenses against rental income. This is a real change since 2021 that older guides sometimes miss.