Modelo 210 IRNR (non-residents without EP): declare rentals, imputación de inmuebles and other income

What you need to have ready

• NIE/NIF and contact details.
• Referencia catastral and valor catastral if there’s a property (rental or imputación).
• Certificado de residencia fiscal if you want the 19% UE/EEE rate or to apply a treaty.
• Proofs of income and expenses (rental: receipts, IBI, mortgage interest, community, repairs; financial: broker statements, etc.).
• Justificante of Modelo 211 if you sold a property.
• IBAN (SEPA preferred) for refunds and a collaborating bank account to get an NRC for payments.

Documentation

1. ID: NIE/NIF and, where relevant, passport.
2. Certificado de residencia fiscal vigente (issued by your country) if you claim reduced rate or deductions.
3. Property documents: title deed or IBI receipt with referencia and valor catastral.
4. Rental contract and rent receipts; invoices/receipts for deductible expenses.
5. Justificante of Modelo 211 (property sale) and purchase/sale price and dates.
6. Bank details: IBAN/BIC for refunds, and NRC for payments.

Step by step

1. Go to AEAT: https://sede.agenciatributaria.gob.es/Sede/no-residentes/modelo-210.html and open the Modelo 210 form.
2. Identify with Cl@ve/certificado. If you don’t have these, use the predeclaration option to print and pay at a bank.
3. Choose the income type: alquiler, imputación de inmueble, intereses/dividendos, transmisión. Enter the period (quarter or accrual date).
4. Fill in personal data and, if relevant, the property details (referencia and valor catastral). Tick UE/EEE if it applies and keep the certificado de residencia fiscal ready in case they ask.
5. Enter income and expenses (expenses deductible only for UE/EEE in rental). The Modelo 210 calculator gives the tax with the applicable rate (24% or 19%).
6. Pay: generate an NRC with your collaborating bank or set up a direct debit from a Spanish account. If it’s a refund/zero, proceed to submit and enter your IBAN.
7. Submit and save the justificante with CSV. If it’s related to a property sale, add the justificante of Modelo 211 to claim the 3% back.

Time-saving tips

• Prepare the draft a day before the deadline: on the 20th banks and the NRC service often crash.
• If you’re EU/EEE, upload and keep a clear copy of your certificado de residencia fiscal: without it AEAT applies 24% and disallows expenses.
• For imputación de inmuebles, check valor catastral on the IBI receipt and whether it’s been revised: that changes the base (1,1% vs 2%).
• If you don’t have a Spanish account, use predeclaration and pay at a collaborating bank to avoid problems with foreign cards.
• Always save the CSV and the PDF: if AEAT asks, you can reply in five minutes.

Common mistakes that can derail the process

• Filing late and getting surcharges because you missed the quarter deadline.
• Not attaching the justificante of Modelo 211 after a sale: the 3% refund stalls.
• Claiming 19% and deducting expenses without a certificado de residencia fiscal: AEAT will correct you and charge interest.
• Selecting the wrong period (wrong quarter) and having to file a correction.
• Using Safari or an old phone: the form can crash. Use Chrome/Edge on a PC and things flow.