If you’re a non-resident property owner in Spain, filing Modelo 210 is not optional — it’s a legal obligation. Whether your property is rented or just used privately, failure to file can lead to financial penalties, accrued interest, and audit risks from the Spanish tax authorities (AEAT).
In this 2025 guide, we explain exactly what happens if you don’t file Modelo 210, how the AEAT tracks non-resident property owners, what kind of sanctions may apply, and how you can resolve non-compliance before it becomes a major problem.
Modelo 210 is the Spanish tax form used by non-residents to declare income from Spanish sources, especially real estate.
You must file Modelo 210 if you:
This applies even if:
If you fail to file Modelo 210, the AEAT may eventually identify the issue and impose the following:
Delay Time | Typical Fine |
Filed within 3 months | 1% to 5% of tax due (surcharge only) |
3–12 months late | 10% to 15% surcharge |
Over 12 months | 20 %+ surcharge + interest |
These surcharges increase the longer you wait.
The AEAT receives rental income data from:
If your property is listed for rent, and no Modelo 210 filings are made, it raises a red flag.
The Spanish tax office can go back 4 years to assess unpaid Modelo 210 returns and demand full payment with penalties. In some cases, they may:
John (UK resident) bought a holiday home in Alicante in 2020. He never filed Modelo 210 because he didn’t rent it. In 2025, he tries to sell it. The notary requests tax compliance proof.
His total bill exceeds €2,000 — which could have been under €500 if filed on time.
Yes — and it’s much better to file voluntarily before AEAT contacts you.
Taxadora helps many clients file for up to 4 years of missed returns quickly and affordably.
✅ File your current or past Modelo 210 returns easily
✅ Help you calculate the correct imputed or rental income
✅ Ensure correct tax rate (19% for EU, 24% for non-EU)
✅ Handle multiple co-owners and properties
✅ Full English-speaking service — no dealing with AEAT alone
👉 File missed returns with Taxadora
Q: I’ve never filed Modelo 210. Will I get in trouble?
You may, if the AEAT finds you first. But if you file voluntarily, penalties are usually reduced or avoided.
Q: I only rent for 1–2 months a year. Do I really need to file?
Yes — you must file quarterly returns for rental periods and annual returns for the rest of the year.
Q: Can I file for previous years?
Yes — up to 4 years retroactively. Taxadora helps with all filings and interest calculations.
Q: Will my home country find out?
Possibly. Spain participates in international tax data sharing, especially within the EU.
Q: Is this only for rental income?
No — even if your property is vacant or used personally, you must declare imputed income annually.
✅ Final Thoughts
Ignoring your Modelo 210 obligations is risky — and easily avoidable. Penalties, interest, and blocked sales can create unnecessary stress. But by filing proactively, you can clean up your record, protect your property, and avoid fines.
Let Taxadora file your returns, catch up on missed years, and help you stay 100% compliant with Spanish tax law.
👉 Start filing your Modelo 210 now
Expert in international taxation for private individuals. He combines deep advisory experience with a passion for building technology that simplifies the complexities of Spanish tax compliance. As the founder of Taxadora, he’s on a mission to modernize cross-border taxation with smart, accessible solutions.
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