Form 210 is the Non-Resident Income Tax return for people who are not tax resident in Spain and earn income here without a permanent establishment. The most common case is a non-resident who owns a home in Spain: every year they must declare the income the tax authorities attribute to them for having it available, the rent if they let it and the gain if they sell it. Several deadlines change from 2027.<\/p>\n\n\n\n
Even if you do not let it, a home that a non-resident has available for their use generates deemed income (Article 24.5 of the consolidated Non-Resident Income Tax Act<\/a>). According to the instructions for form 210<\/a> of the Spanish Tax Agency, it is calculated by applying 1.1% to the cadastral value if the cadastral value has been revised under the terms of the law, or 2% in all other cases, without deducting any expenses, and in proportion to the days of the year when the home was yours and was not let.<\/p>\n\n\n\n As a general rule, rental income is taxed on its gross amount (Article 24.1<\/a>). Residents of another European Union State, or of the European Economic Area with effective exchange of tax information, may deduct the expenses allowed under the Personal Income Tax Act if they prove they are directly related to that income (Article 24.6).<\/p>\n\n\n\n Under Article 25.1<\/a>:<\/p>\n\n\n\n Double taxation treaties signed by Spain may change these rules in each case.<\/p>\n\n\n\n The Order HAC\/623\/2026, of 12 June<\/a> has changed the deadlines. According to the Tax Agency note<\/a> (checked on 8 November 2026):<\/p>\n\n\n\n When a non-resident without a permanent establishment sells a property located in Spain, the buyer must withhold and pay 3% of the agreed price as a payment on account of the seller\u2019s tax. If the buyer does not do so, the property is charged with payment of the lower of those two amounts (Article 25.2<\/a>). The seller deducts that withholding in their form 210 and, if the withholding exceeds the tax, can claim a refund.<\/p>\n\n\n\n We file your form 210 every year, calculate the deemed income and the deductible expenses of your rental, and support you through the sale so that the withholding and the gain are declared correctly. We work with property owners who live outside Spain, by video call and email, and in English. You can book your first consultation<\/a> or learn about our service for tax returns<\/a>.<\/p>\n\n\n\n El impuesto de los no residentes con un inmueble en Espa\u00f1a: renta imputada, alquileres y venta, tipos del 19 % y 24 %, retenci\u00f3n del 3 % y los cambios de plazo de la Orden HAC\/623\/2026.<\/p>","protected":false},"author":5,"featured_media":675,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"rs_autora":"","footnotes":""},"categories":[21],"tags":[],"class_list":["post-656","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal"],"_links":{"self":[{"href":"https:\/\/ruizsogueroabogadas.com\/en\/wp-json\/wp\/v2\/posts\/656","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ruizsogueroabogadas.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ruizsogueroabogadas.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ruizsogueroabogadas.com\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/ruizsogueroabogadas.com\/en\/wp-json\/wp\/v2\/comments?post=656"}],"version-history":[{"count":1,"href":"https:\/\/ruizsogueroabogadas.com\/en\/wp-json\/wp\/v2\/posts\/656\/revisions"}],"predecessor-version":[{"id":676,"href":"https:\/\/ruizsogueroabogadas.com\/en\/wp-json\/wp\/v2\/posts\/656\/revisions\/676"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ruizsogueroabogadas.com\/en\/wp-json\/wp\/v2\/media\/675"}],"wp:attachment":[{"href":"https:\/\/ruizsogueroabogadas.com\/en\/wp-json\/wp\/v2\/media?parent=656"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ruizsogueroabogadas.com\/en\/wp-json\/wp\/v2\/categories?post=656"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ruizsogueroabogadas.com\/en\/wp-json\/wp\/v2\/tags?post=656"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}If you let it<\/h2>\n\n\n\n
Which rate applies<\/h2>\n\n\n\n
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Filing deadlines<\/h2>\n\n\n\n
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The 3% withholding on a sale<\/h2>\n\n\n\n
How we help you<\/h2>\n\n\n\n
Legislation<\/h2>\n\n\n\n
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