Purpose and the right form
Modelo 210 declares certain Spanish-source income of non-residents without a permanent establishment. Rent, imputed property income and property-sale gains have different rules. It is not the ordinary resident income tax return.
What to prepare
Prepare NIF, country of tax residence, relevant residence certificates, income dates, property identification, ownership share, days of use or rental, receipts, allowable expense evidence and any applicable withholding.
Spanish fields to review
Devengo identifies when the income arises; Tipo de renta distinguishes the income category. Check grouping, ownership percentage and the tax year. Expense deductibility and treaty relief depend on the case, not simply on nationality.
How to submit yourself
Open the official AEAT service below and select the correct year and period. Identify yourself using a method accepted by that service, or use an authorised representative. Complete the form, validate it, correct blocking errors and review warnings. Select the appropriate payment or result option. Finish the official signing and sending process yourself. Download the filed declaration and receipt with its verification code; a saved draft, preview or payment alone is not proof of filing.
Deadlines and payment
For annual grouped rental income arising in 2026, the payment-return window becomes 1–20 April 2027. Separate rentals arising through September 2026 retain the earlier quarterly deadlines; those arising from October 2026 use the following April window. Imputed property income for 2025 remains due during 2026; for 2026 the window is 1 April–31 December 2027. Sales and other income have separate deadlines. Check earlier direct-debit cutoffs.
Common mistakes and next steps
From 1 January 2027 the revised form includes property-days and ownership-share fields and an expense breakdown where applicable. Do not reuse old quarterly rental advice for every 2026 case. Save the receipt separately from payment proof.