Modelo 210 Letter from Hacienda: Non-Resident Tax Notice in English

Modelo 210 is the return of the non-resident income tax (Impuesto sobre la Renta de No Residentes). An owner of property in Spain who is not tax-resident there files it — even when the home is never rented out. Many owners first hear of it from a letter of the Agencia Tributaria, which knows about the property from the land registry and the cadastre.

The returns behind the letter

• A home not rented out — tax on an imputed income (a percentage of the cadastral value), filed once a year. The 2025 income is filed during 2026; from the 2026 income on, between 1 April and 31 December of the following year.
• Rent — tax on the rental income. It used to be filed every quarter; from October 2026 it is filed once a year, in April of the following year.
• A sale — the buyer keeps back 3% of the price and pays it to the tax office; the seller then files a Modelo 210 for the gain within about three months, to pay the difference or reclaim the 3%.

Which letter it is

• A requerimiento — file the missing years, or explain why nothing is due.
• A propuesta de liquidación — the tax office has calculated the tax itself and proposes the bill; 10 business days to object.
• The bill (liquidación) and, often, a sanción for the late or missing returns.

Enter the day you received a requerimiento or a proposal on this page and the site counts the 10 business days. The tax office can go back four years.

Filing late before a letter comes

A return filed late on your own costs a surcharge, not a penalty: 1% plus 1% for each full month late, and 15% plus interest after twelve months — reduced by a quarter when it is paid in time together with the tax. Once a letter has arrived this route is closed and a penalty is likely, which is why owners who find missing years usually catch up before the tax office writes.

A lawyer for non-resident property tax can file the missing years, check the figures and answer the letter; a fiscal representative keeps the returns on time.