Declaration of Non-Resident Income

Modelo 210 is the tax form in Spain which relates to non-resident income tax (IRNR), whether natural or legal persons. It also applies to non-nationals who reside in Spain for work reasons and entities constituted overseas that have a presence in Spanish territory. If you reside outside of Spain but still maintain a relationship with income earned from the rental or sale of property located within Spanish territory, you will need to complete Modelo 210

Deadlines for presenting Modelo 210

What is the deadline for submitting Modelo 210 when the result of the self-assessment requires you to make a payment?

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