IRNR, Modelo 210 (Non-Resident Income Tax)
Online verifiedIRNR — Modelo 210
Who needs it
Non-residents with Spanish-source income, most commonly non-resident property owners (rental income or imputed income on a property held for personal use), and certain other situations involving Spanish-source income. Exact obligations depend on residency status, income type, rental use, and any applicable tax treaty; verify with an asesor fiscal or gestor.
When needed
The filing schedule depends on the income type. For property held by a non-resident, an annual filing is the most common pattern. For rental income, a different filing cadence may apply. Always verify the current schedule for the specific income type with a licensed asesor fiscal.
Where to get it
Agencia Tributaria (AEAT / Hacienda), usually filed online via the AEAT sede electrónica, with a Certificado Digital, Cl@ve, or directly by a gestor / asesor fiscal acting on behalf of the non-resident.
Timeline
Online filing is typically same-day. Verify the next applicable deadline for the specific income type with a gestor.
Faster with Key4SpainCita previa
Not required for online filing. In-person Hacienda steps may require a cita previa depending on the office.
What to bring
- •NIE / NIF
- •Referencia catastral and escritura of the property (if filing for property-related income)
- •Rental contracts and rental-income records if applicable
- •Bank account details for any payment or refund
- •Prior-year Modelo 210 records if relevant
Common mistakes
- âš Not filing at all when the obligation exists; non-resident property owners commonly must file even without rental income
- âš Misclassifying income type (rental vs. imputed vs. other Spanish-source)
- âš Missing the deadline applicable to the specific income type
- âš Filing without verifying whether a tax treaty affects the treatment
What to say at the counter
I need to file Modelo 210 as a non-resident with Spanish-source income. (Necesito presentar el Modelo 210 como no residente propietario de inmueble.)
Handling this via Key4Spain ensures 0% margin for error.