Form 210: non-resident tax on a home you own or rent out in the Balearics

The short version

• Form 210 is the non-resident income tax return for people with no permanent establishment in Spain Agencia Tributaria.
• With a home there are four usual cases: you own it and do not rent it out (imputed income), you rent it out, you sell it, or you claim back an excess withholding.
• It is not the residents’ tax: if you are tax resident in Spain, you file the IRPF return instead.
• The deadlines change for income from 2026 under Order HAC/623/2026.
• If you live in the EU or EEA, the law treats you better on two points: the expenses you can deduct, and not needing a representative.

Who counts as a non-resident for tax

The non-resident income tax applies to anyone who earns income in Spain without being resident under the law TRLIRNR, arts. 5 and 6. That law refers to the income tax rules: you are resident in Spain, among other cases, if you stay more than 183 days in the calendar year or if the main base of your economic interests is there Act 35/2006, art. 9. The Agencia Tributaria explains it too.

In other words, being a non-resident depends on where you spend the year and where your economic base is, not on your nationality or on whether you hold an NIE. For details and treaties, see the tax residence guide.

You own the home and do not rent it out: imputed income

Owning a home in Spain creates “imputed” income even if you receive nothing, and it is declared on form 210. The tax agency describes it as follows form 210 instructions:

• It covers urban properties owned by individuals that are neither let nor used in a business, such as a second home.
• It is calculated as a percentage of the cadastral value. Those percentages, and the case where there is no cadastral value, are set by law: read them at the source, we do not repeat them because they can change. The cadastral value appears on the IBI bill.
• No expenses are deducted from that amount.
• It is reduced in proportion to days: if you did not own the home all year, or it was let for part of the year, only the days it was not let count.
• If several people own the property, the income is split by their shares.
• No income is imputed to properties under construction or to those that cannot be used for planning reasons.

The law says this income is determined under the IRPF rules for property TRLIRNR, art. 24.5. Each person files their own return: for imputed income and rentals only the taxpayer files, except that a married couple of non-residents who co-own the property can file together Agencia Tributaria.

You rent the home out

Rental income is also declared on form 210, in the section for income from property Agencia Tributaria. What matters:

• You must declare it even if the tenant is a private individual who withholds nothing.
• You can group the rents from the same property. Since 2024 grouping is annual.
• Grouped income cannot be offset against each other.

Holiday lets. The tax agency’s instructions speak of properties “let or sublet” and set no separate rule for seasonal or tourist lets; we cannot say more without inventing it. If you let by the day, also check the Balearic rules on tourist stays (see the renting guide) and ask a tax adviser how your income is taxed.

Which expenses you can deduct, depending on where you live

The general rule is strict: for non-resident income no expense may be deducted; the tax is worked out on gross income Agencia Tributaria. There is one important exception:

Germany, for example, is in the EU; the United Kingdom, since Brexit, is not. With imputed income no expenses are deducted in any case.

The deadlines, with the 2026 change

Order HAC/623/2026 (BOE of 23 June 2026) changed the deadlines in two cases Agencia Tributaria.

For other income with an amount to pay, the instructions mention the first twenty calendar days of April, July, October and January Agencia Tributaria. Before filing, check the date in the official note: the deadlines have changed more than once. An annex for expenses and new boxes are also added for returns filed from 1 January 2027.

How to file and pay

There are two main routes how to file and pay:

1. With an electronic certificate or Cl@ve

• You need a certificate or electronic ID card, or Cl@ve Móvil. How to register is explained by Cl@ve; in-person registration is described by the Agencia Tributaria.
• You pay with the NRC (which you can get through the tax agency’s payment gateway, by debit from an account, card or Bizum), by direct debit or by transfer from abroad.
• With an account in the SEPA area you have been able to use direct debit since 2024; your bank may charge fees.

2. Without a certificate: the pre-declaration

• You fill in the pre-declaration on the online office and download a PDF with the payment slip.
• You pay at a partner bank in Spain or, from abroad, by transfer in euros: the system gives you a payment identifier (valid for 30 days) that must be the only thing in the payment reference. If it is missing or wrong, the transfer can be returned without counting as payment.

Keep the receipt. If you prefer, a representative or a tax adviser can file for you.

The tax representative: when it is compulsory

If you live in another EU state, or in an EEA state with mutual tax assistance, you are not required to appoint a representative in Spain Agencia Tributaria, TRLIRNR, art. 10. You can file yourself.

If you live in a third country (for example the United Kingdom), the tax agency can require one, among other cases, because of the amount or nature of the income or because you own property in Spain, and it must be appointed before the filing deadline ends. Failing to do so carries a penalty. Even where it is not required, appointing one is voluntary instructions.

If you sell the home

When a non-resident sells Spanish property, two steps are linked:

1. The buyer withholds 3%. Whoever buys from a non-resident must withhold and pay 3% of the agreed price, as a payment on account of the seller’s tax, using form 211 Agencia Tributaria, TRLIRNR, art. 25.2. It is your money that the buyer pays for you, not an extra cost to the buyer. Any exception to that duty is in the form 211 page.
2. You declare the sale on form 210, within three months counted from one month after the transfer Agencia Tributaria. The real tax on the gain is worked out there, and the withholding already paid counts as a payment on account.

The official page on the withholding refers to other pages for the details of any refund, so we cannot promise how an excess comes back: if the 3% exceeds what you really owe (or you sell at a loss), claim a refund through the 210 and let an adviser set it up. The buyer’s side is in the buying guide.

IBI is not form 210

IBI is a municipal property tax paid to the town hall, not to the tax agency Local Finance Act, arts. 60 ff.. It is due in addition to form 210, not instead of it. As a non-resident, set up a direct debit or give a notification address so you do not miss bills. The cadastral value is also the basis of the imputed income above.

When an adviser is worth it

With an unlet second home, form 210 is short and many people file it themselves. An adviser or gestoría is worth it when:

• you rent out, especially seasonally or by the day, and want expenses and grouping right;
• you sell (the withholding, the refund and the deadlines are linked);
• you live outside the EU/EEA and a representative may be needed;
• you have no digital certificate or do not want to get one;
• you have income in two countries and a double taxation treaty affects you.

Ask who files, get the fees in writing and check their professional membership (how to do it).

What this guide does not do

It does not calculate your tax, give rates or amounts, or replace a professional. Deadlines and forms change: check them with the tax agency before filing.

Professionals in the directory

Categories related to this guide:

Tax and administrative advisers

Sources and date checked

Official sources checked on 24 October 2026. Procedures, requirements and amounts change: always check the source before you act.

• Agencia Tributaria: Form 210, non-resident income tax: instructions
• Agencia Tributaria: Form 210: changes to deadlines (Order HAC/623/2026)
• Agencia Tributaria: Form 210: how to file and pay
• Agencia Tributaria: Non-residents: when a representative is required
• Agencia Tributaria: Habitual residence in Spain (tax residence)
• BOE: Consolidated Non-Resident Income Tax Act, arts. 5, 6, 10, 24 and 25
• Agencia Tributaria: Form 211, withholding on buying property from non-residents
• Agencia Tributaria: Withholding by the buyer of a property
• BOE: Act 35/2006 on personal income tax (IRPF), arts. 2, 8 and 9
• BOE: Local Finance Act (IBI, arts. 60 ff.)
• Cl@ve: How can I register?
• Agencia Tributaria: In-person Cl@ve registration

General information. It does not replace the advice of a professional.