Tax advice for non-residents: Form 210 online
If you own a home in Spain and your tax residence is in another country, the Spanish Tax Agency (Hacienda) requires non-resident income tax from you every year, even if you do not rent the property out. We prepare and file your Form 210 (modelo 210) online from our office in La Línea de la Concepción, for owners from the United Kingdom, Gibraltar and the rest of Europe.
Form 210, sales and rentalsService in Spanish and EnglishOnline, without coming to Spain
Tax advice for non-residents with a home on the coast
How a non-resident is taxed depends on their country of residence and on the income they receive in Spain, and handling these taxes means knowing the rules and the deadlines. Most of our non-resident clients are British or live in Gibraltar, and own an apartment or a villa in Sotogrande, Estepona, Tarifa or the Campo de Gibraltar (the area around Gibraltar). They usually come with the same questions: do they have to file if the house is empty, which rate applies, what happens with holiday lettings, and which taxes follow when they sell.
We are tax advisers and lawyers. The same team works out the tax, files Form 210 and helps you if the tax office writes to you. You do not need to travel to Spain: you send us the documents by WhatsApp or email, and we speak with you by video call in Spanish or English.
Talk to a tax adviser for non-residents →
Tax rate in 202624 % in general. 19 % if you live in another European Union country, in Iceland, Norway or Liechtenstein. The United Kingdom and Gibraltar are not in that group.
Non-resident income tax (IRNR): who pays it and why
You are a non-resident if you do not meet the tests for tax residence in Spain: you spend no more than 183 days a year in the country, your centre of economic interests is outside Spain, and your spouse and dependent minor children do not live here. If you own a home, receive rent or sell a property in Spain without a permanent establishment, you pay tax here on that income as a taxpayer of non-resident income tax (Impuesto sobre la Renta de no Residentes, IRNR).
IRNR is paid separately on each item of income and has no progressive scale, only a fixed rate. It does not allow personal or family allowances either. That is why it matters to know in advance what income you have and how it is declared, before a tax notice (requerimiento) arrives. Companies and individuals follow different rules, and here we are talking about individuals who own a home.
If you live in the United Kingdom or Gibraltar, the rate is 24 %. If you live in Ireland, the Netherlands or Germany, it is 19 %, with the added advantage of being able to deduct certain expenses from rental income.
IRNR rules: taxable base, income earned and obligations
IRNR is governed by Royal Legislative Decree 5/2004, which approves the consolidated text of the Non-Resident Income Tax Act, and by its regulations. It taxes income earned in Spain by individuals and entities that are not tax resident in Spain: anyone who earns income in Spain without living here must pay tax on it under that law. It can come from owning property, from business activities or from financial transactions, and the nature of each item of income determines the form, the deadline and the rate.
The taxable base for individuals is calculated with the rules of personal income tax (IRPF), the tax that residents in Spain pay, but with important differences. Personal and family reductions and allowances do not apply, and the rules on deductible expenses depend on your country of residence: under current law, only residents of other European Union member states, and of EEA countries that exchange information with Spain, can deduct expenses.
The taxpayer’s obligations include filing the return on time, paying the tax due and keeping the documents. If they are not met, Hacienda claims the tax with surcharges, interest and penalties. If the owner is a non-resident company, a special levy applies to its properties, with its own form, Form 213 (modelo 213), which we review case by case. If you become tax resident in Spain one day, you leave IRNR and file under personal income tax (IRPF).
Imputed income: the tax on a home you do not rent out
A second home that you use yourself or that stands empty is also taxed. This is imputed property income (imputación de rentas inmobiliarias), and it follows the personal income tax rules: the law presumes the house gives you income and charges you for it.
Imputed income is calculated on the cadastral value shown on your local property tax bill (IBI):
1.1 % of the cadastral value if the cadastral value was revised in the last ten years.
2 % of the cadastral value if it was not revised.
The IRNR rate is applied to that amount. An example: with a cadastral value of 100,000 euros and a recent revision, the imputed income is 1,100 euros. A resident of the United Kingdom or Gibraltar pays 24 %, which is 264 euros a year. A resident of the EU pays 19 %, 209 euros. If the house was yours for only part of the year, or you let it for a few months, the calculation is made for the relevant period, in days. If the property has several owners, each declares their own share.
For income from 2026 onwards, Form 210 for imputed income is filed between 1 April and 31 December of the following year, under Order HAC/623/2026. A house that is not declared for years builds up surcharges and interest. If that is your case, we put it in order.
Rental income and holiday lets: how a non-resident files
If you rent out your home, to private tenants or through platforms, the rent is income under IRNR: the taxation of property rental by a non-resident has its own rules. It is also declared on Form 210, and how it is calculated depends on where you live.
If you live in the EU, Iceland, Norway or Liechtenstein, you pay 19 % on the rent minus the expenses you can justify, such as the local property tax (IBI), community fees, insurance or mortgage interest.
If you live in the United Kingdom, in Gibraltar or in another country outside that group, you pay 24 % on the full income, with no deduction for expenses. This is the most common case among our clients and the one that surprises people most: you are taxed on what you receive, not on what you earn.
You can file Form 210 for each rental or group the rentals of the same year. For rentals grouped by calendar year, the deadline is 1 to 20 April of the following year. Both options are legal, and we tell you which suits you. If the property is also let by the day to tourists, we go through with you the tourist rental registration requirements that affect you.
3 %
Withholding the buyer applies to the price when the seller is a non-resident
Sale of a property by a non-resident: 3 % withholding and Form 210
When a non-resident sells a home in Spain, the buyer withholds 3 % of the agreed price and pays it to Hacienda on Form 211 (modelo 211) within one month of the sale. That withholding is not the final tax: it is an advance payment on account.
The actual tax is calculated on the capital gain, the difference between the sale value and the purchase value, with their costs. It is taxed at 19 % and declared on Form 210 within the three months following the month after the sale. If the withholding was higher than the real tax, the difference is refunded. Residents of the EU or the EEA can also be exempt if they reinvest the proceeds in a new main home and the one sold was their main home.
Before you sign at the notary, we work out with you what the gain is, how much is withheld and what you will be left with. Afterwards we file the Form 210 for the gain and claim the refund where one is due. If you would rather understand the procedure first, we explain it in our article on the sale of a property by a non-resident and the 3 % withholding.
Tax representative, NIE and tax residence certificate
Three documents that hold up more tax returns than they should.
Tax representative
If you do not live in the EU, Hacienda can require you to appoint a representative in Spain when you own a property, and you must notify it within two months of the appointment. We tell you whether it is compulsory in your case and how it is done.
NIE
This is the number Hacienda uses to identify you. Without an NIE (foreigner identification number) you cannot buy, sell or file Form 210. If you do not have one yet, we guide you through applying for it.
Tax residence certificate
It is issued by the tax authority of the country where you live. Hacienda can ask for it to apply the 19 % rate reserved for the EU or the benefits of a treaty. If you are resident in Spain and need the certificate for another country, it is issued by the Spanish Tax Agency (Agencia Tributaria) and we can request it for you.
Wealth tax
This is a separate tax from IRNR. A non-resident may have to declare it for assets held in Spain and, if the wealth is very high, also the Temporary Solidarity Tax (Impuesto Temporal de Solidaridad). Which regional rules apply and which allowance is available depends on where most of your assets are, and the reforms of recent years have changed how it works, so we review it with your details before telling you whether you must file.
Inheritance
If you inherit a home in Spain, inheritance tax is added to non-resident income tax. We explain it in our guide to inheritance tax in Andalusia.
Double taxation treaties: United Kingdom and Gibraltar
The treaty between Spain and the United Kingdom, signed in London on 14 March 2013, is one of the double taxation treaties Spain has with other countries, and it stops you paying twice on the same income. For property, the income and gains from the home are taxed in the country where it is located, that is, in Spain, and the United Kingdom takes that tax into account when calculating its own. If you are resident in the United Kingdom, we apply it so that the tax paid here counts there.
Gibraltar is different. Spain does not have a double taxation treaty with Gibraltar, and the treaty with the United Kingdom does not apply to Gibraltar. What exists is the 2019 tax agreement between Spain and the United Kingdom on Gibraltar, in force since 4 March 2021. It does not divide the right to tax each type of income. It sets who is tax resident when there is doubt and regulates the exchange of information between the authorities. If you live in Gibraltar and own a house in Spain, you pay tax in Spain on it: at 24 % on imputed income and rent, and at 19 % on the gain from a sale.
Two recent developments. Since the end of June 2026, Gibraltar is no longer on the Spanish list of non-cooperative jurisdictions (Order HAC/649/2026, Official State Gazette of 27 June). And the agreement between the EU and the United Kingdom on Gibraltar was signed on 14 July 2026 and has applied provisionally since 15 July, pending ratification. That agreement deals with the border, customs and indirect taxes: it does not make Gibraltar an EU state for IRNR purposes and does not replace the 2019 tax agreement. If you live in Gibraltar and have doubts about your tax residence, we review it with you.
How we file your Form 210 online, step by step
Everything can be done online. Video call, documents by WhatsApp, digital signature and online filing: you do not need to travel to Spain for any of these steps.
01
Review of your case
You tell us where you live, which properties you have in Spain and whether you rent them out, and we tell you which forms you must file and by when.
02
Documents by WhatsApp or email
Title deed (escritura), local property tax bill (IBI), rental contracts if there are any, and your NIE. If something is missing, we ask for it before calculating.
03
Calculation and online filing
We prepare the self-assessment, explain it to you line by line and file it on your behalf with your authorisation of representation.
04
Payment and proof of filing
We send you the proof of filing and a calendar of what is still pending.
Owners in Sotogrande, Estepona and Tarifa
Our office is in La Línea de la Concepción. We work with owners in those areas by video call or in person, as they prefer, and we file everything online.
In Sotogrande and Estepona, second homes owned by British people and by residents of Gibraltar are common, often let as holiday rentals in season. In Tarifa, holiday rentals are the norm. In all three the procedure is the same Form 210 with its own particulars, which is why we work with the property details in front of us.
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Cases we often handle
A British couple with an apartment in Sotogrande that they use two months a year and have never declared. We calculate the imputed income for the outstanding years, file the Form 210s and put things in order before Hacienda sends a notice.
A Gibraltar resident who rents out their house in summer through a platform. We declare the rent at 24 % on the full income, and explain why the expenses cannot be deducted.
British siblings who sell the home they inherited from their parents. We work out the capital gain, check the buyer’s 3 % withholding and file the Form 210 for the sale.
Common questions about non-resident tax
Your situation is not listed here? Tell us on WhatsApp where you live and what you own in Spain, and we will reply.
Do I have to file Form 210 if I do not rent out my home?
Yes. If you own an urban property in Spain and do not live here, you pay tax on imputed income even if the house is empty or only you use it. It is filed once a year, for each owner.
What rate does a British resident or a Gibraltar resident pay?
24 %, which is the general rate of the tax. The 19 % rate is reserved for residents of the EU, Iceland, Norway and Liechtenstein.
Is there a double taxation treaty between Spain and Gibraltar?
No. There is a 2019 tax agreement that sets tax residence and cooperation between the authorities, but it is not a double taxation treaty. The treaty with the United Kingdom does not apply to Gibraltar either.
Does the EU-Gibraltar agreement change anything in my taxes?
Not your rates or your obligations for a home in Spain: the agreement covers the border, customs and indirect taxes. What does change is that Gibraltar leaves the list of non-cooperative jurisdictions. If your situation depends on tax residence, it is worth reviewing case by case.
Who pays the 3 % withholding when I sell?
The buyer. They withhold it from the price and pay it on Form 211. You then file your own Form 210 and, if the withholding is more than the tax, the difference is refunded to you.
Do I need a tax representative in Spain?
It depends on where you live. If you do not live in the EU and you own a property, Hacienda can require it. In other cases it is not needed. We check it when we review your case.
Which tax residence certificate do I need?
The one from your country of residence, issued by your tax authority. It shows where you pay tax, and Hacienda can ask for it to apply the EU 19 % rate or a treaty.
Can I do everything online, without coming to Spain?
Yes. We work by video call, receive documents by WhatsApp, sign with a digital signature and file Form 210 online, with your authorisation of representation.
Do you work in English?
Yes. We work with you in Spanish or English.
What happens if I have not declared my home for years?
It can be put in order. We file the pending forms for the years that have not expired under the statute of limitations, with the surcharges that apply, before Hacienda claims them. The sooner, the lower the surcharge.
Related services
Tell us about your non-resident case
Tell us where you live, which properties you have in Spain and whether you rent them out. We will tell you which forms you must file and by when.
Office in La Línea de la Concepción. We work with you online or in person.
C/ Cervantes 2, entreplanta, despacho 4 · 11300 La Línea de la Concepción
WhatsApp 652 948 572 · 956 174 981 · pablo@asesoriaserra.es