Modelo 210 Tax Return for Non-Resident Property Owners
Modelo 210 for Non-Resident Property Owners in Lanzarote
If you own a property in Lanzarote and you are not tax resident in Spain, you may need to file Modelo 210, the Spanish Non-Resident Income Tax return.
This applies even if the property is not rented out. Spanish tax rules may require non-resident individuals to declare an imputed income when a property is available for private use, empty, or used as a second home.
At Bermejo Patrimonial, we help international property owners prepare and submit their Modelo 210 correctly, clearly and on time.
Professional support for non-resident property tax filing in the Canary Islands.
Who needs to file Modelo 210?
Modelo 210 is normally required for non-resident owners who:
- own a property in Spain for private use;
- rent out their property, either occasionally or regularly;
- have mixed use: part private use and part rental use;
- sell a Spanish property and need to declare the capital gain;
- co-own a property with a spouse, family member or another owner.
Where a property has several owners, each owner is treated as a separate taxpayer and may need to file their own declaration according to their ownership percentage.
When must Modelo 210 be filed?
The deadline depends on how the property is used.
For private use or empty properties, the declaration is usually filed during the calendar year following the tax year declared.
For rental income, the filing period depends on whether the rental income is declared separately or grouped. Since 2024, rental income from Spanish property may be grouped annually when the requirements are met, with the filing period generally falling in January of the following year.
For property sales, Modelo 210 is used to declare the final tax position after the sale, taking into account the non-resident withholding made by the buyer.
Because deadlines and filing options depend on each case, we review your situation before preparing the return.
What we do for you
We can help you with:
- checking whether you need to file Modelo 210;
- calculating the tax due;
- preparing the return for each owner;
- reviewing rental and private-use periods;
- checking cadastral value and IBI information;
- submitting the tax return online;
- providing clear explanations in English.
Simple, clear and professional tax support
Many international owners are unsure whether Modelo 210 applies to them, especially when the property is only used for holidays or shared between several owners.
Our aim is to make the process simple: we review the documents, calculate the tax, prepare the return and guide you through the payment and filing process.
Request Modelo 210 Review
Contact Canary Tax Advisor and we will review your property situation and confirm what needs to be filed.
Contact us today
