Straight answers about the Spanish Modelo 210 for owners who live abroad.
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Do I need to file?
Empty or rented out, one owner or several, living in the EU or the UK: who files Modelo 210, and on what.
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Deadlines, payment and late filing
When each return is due, how to pay from abroad, and what a late or missing year costs.
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Working with CasitaTax
Our prices and what they include, how it works, the documents we need, paying and cancelling.
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Selling a home
The 3% the buyer withholds, the tax on your gain, the plusvalía, and how to get your money back.
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Letters from the Agencia Tributaria
A letter or a DEHú notification about your Spanish home: what it asks, by when, and what to do.
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I don't rent my home out. Do I still have to file?
Yes. Spain taxes non-resident owners on a notional income from their home, even when only you and your family use it or it stays empty. Each owner files a Modelo 210 every year. How the tax is worked out The notional income is a share of the home's cadastral value (valor catastral), printed on the IBI receipt from the town hall: - 1.1% of the cadastral value if the town's values were revised since 2012, 2% otherwise (rules for tax year 2025). - Each owner declares their share of that income, taxed at 19% if they live in the EU or the EEA, and 24% everywhere else, the United Kingdom included. Example: a villa with a cadastral value of €120,000, owned 50/50 by a couple living in the EU. Each of them declares €660 (€120,000 × 1.1% × 50%) and pays €125.40. Good to know - No expenses are deducted from this notional income. - Bought or sold the home during the year? The return only covers the days you owned it. - Rented it out for part of the year? The days it wasn't let go on this return, the rent on a separate one. - The rules for tax year 2026 aren't final yet: we apply them once they are. See what your home owes with the free Modelo 210 simulator, or let us file it for you. Still unsure? Ask us in the chat.
📅 Deadlines, payment and late filingWhen do I have to file my Modelo 210?
It depends on what your home did during the year. For a home you don't rent out, the 2025 return is due by December 31, 2026. From tax year 2026, the window runs from April 1 to December 31 of the following year: the 2026 return can't be filed before April 1, 2027. Home not rented out - Tax year 2025: by December 31, 2026 (by December 23, 2026 if you pay by direct debit). - Tax year 2026: from April 1 to December 31, 2027 (direct debit by December 23, 2027). Rented out, tax year 2026 - Tax to pay: from April 1 to 20, 2027 (direct debit by April 15), for 2026 rent grouped for the year, or rent from October 2026 filed separately. - Zero tax: from January 1 to 20, 2027. - Rent of January to September 2026 filed separately kept the old quarterly windows, in April, July and October 2026: a missing one is already late. Sold Within three months, counted from the end of the buyer's one-month window to pay the 3% withheld from the price. Good to know - Each owner files their own return, with the same deadline. - A last day falling on a weekend or a Spanish public holiday moves to the next working day in Spain. A holiday in your own country doesn't move it. - A return asking for a refund can be filed from February 1, within four years. Every date, situation by situation, is in our Modelo 210 deadline guide. Get them in Google, Apple or Outlook with reminders: deadline calendar.
🤝 Working with CasitaTaxHow much does CasitaTax cost, and what is included?
€122 a year for a home not rented out, €374 a year for a home you rent out, €299 one-off for a sale. VAT included, for up to two owners per home; each additional owner adds €54. Included - The Modelo 210 for owning the home, prepared and filed with the Agencia Tributaria for every owner; with the "Rented out" plan, the returns for the rent too; with "Sold", the return for the sale. - You approve the figures before anything is filed. - The filed return and the payment receipt, sent to you. - A reminder every year, before the next return is due. - 100% online, in your language. Not included - The tax itself, and any surcharge or interest: they are paid to the Agencia Tributaria. - Missed past years: quoted for your years before we start. - Answering a letter from the tax office: quoted once we have read the letter. - Advice on your taxes in your country of residence, and other Spanish returns. The yearly plans are subscriptions that you can cancel at any time. See our prices, or ask us in the chat which plan fits your home.
🏠 Do I need to file?We own the home together. Does each of us have to file?
Yes: each owner files their own Modelo 210, for their share of the home. A couple who own a flat half each file two returns, with the same deadline. - Each owner's share is the one written in the title deed (escritura). - The returns of a home you keep are never grouped into one, even for a married couple. Only after a sale can a married couple who both live abroad file a single return. - Each owner's tax rate depends on where they live: 19% in the EU or the EEA, 24% elsewhere. - If you own several homes in Spain, each owner files one return per home. With CasitaTax One price per home covers up to two owners; each additional owner adds €54. We prepare and file every co-owner's return together, and each owner's figures are approved before anything is filed. See our prices, or ask us in the chat.
📅 Deadlines, payment and late filingI missed the deadline. What does filing late cost?
If you file before the tax office writes to you, you pay a surcharge, not a penalty: 1% of the tax plus 1% per full month late, 15% after twelve months, with late-payment interest from then on. The sooner you file, the less it costs. - The surcharge is cut by 25% if you pay the tax when you file, then the surcharge within the period the tax office's notice gives you. - Late-payment interest: 4.0625% a year in 2026. - Once the tax office has written to you, it becomes a penalty: 50% to 150% of the unpaid tax, plus interest. - A late return with zero tax costs a fixed fine: €200, halved to €100 if you file before any letter. - A return asking for a refund is never late within its four years. What to do now File each missing return as soon as you can, owner by owner. See what each year costs with our free missed-years calculator, or let us catch up for you.
🔑 Selling a homeHow do I get the 3% back after selling?
By filing a Modelo 210 for the sale: each seller, within three months after the buyer's one-month window. When the tax on your gain is less than the 3% withheld, the tax office refunds the difference; after a loss, all of it. Without the return, the money stays with the tax office. Example: a sale in mid-March. The buyer pays the 3% by mid-April, and your return is due between mid-April and mid-July. - The refund goes to an account in your own name, in Spain or abroad. - You need the receipt number of the buyer's Modelo 211. - Non-resident tax rules set no deadline for the refund; six months after your filing window ends, the tax office owes you interest if the delay is its own. - If your tax is more than the 3%, you pay the difference with the return, by transfer, card or at a Spanish bank: there is no direct debit after a sale. With CasitaTax Our "Sold" plan is €299, paid once, for up to two owners. We check both deeds and the buyer's Modelo 211, and claim your refund. Estimate it with the free sale simulator.