Modelo 210 in Spain: Non-Resident Property Tax for Owners in Castelldefels and Gavà Mar

If you own a property in Spain but live abroad, you may have to file Modelo 210, the Spanish tax return for non-residents. This applies to many foreign owners who have a second home, holiday property or rental property in Castelldefels, Gavà Mar, Les Botigues de Sitges or the Barcelona coastal area.

Many owners are surprised to learn that Modelo 210 may be required even if the property is not rented. In Spain, non-resident property owners can be taxed either on rental income or on an imputed income linked to owning a property for personal use.

For this reason, buying a home in Castelldefels is not the end of the process. After completion, owners should also organise their tax obligations, utility contracts, insurance, community payments and property management.

What is Modelo 210?

Modelo 210 is used by non-residents to declare income obtained in Spain. For property owners, it usually applies in two situations.

The first situation is when the property is rented. In that case, the owner declares rental income.

The second situation is when the property is not rented. In that case, the owner may still have to declare imputed income from owning a property in Spain.

The Spanish Tax Agency confirms that Modelo 210 is used for income, capital gains and imputed income from real estate obtained by non-residents in Spain.

Who must file Modelo 210?

Modelo 210 applies to property owners who are not Spanish tax residents.

A person is usually considered tax resident in Spain if they spend more than 183 days in Spain during the calendar year, if their main economic interests are in Spain, or if their spouse and dependent minor children usually live in Spain.

For many foreign owners, the situation is simple. They live outside Spain but own a property in Castelldefels, Gavà Mar or Les Botigues de Sitges. In that case, they should check their Modelo 210 obligations every year.

If the property is not rented

If the property is not rented and is used only by the owner, family or friends, Modelo 210 may still be required.

This is known as imputed income from urban property. The tax is based on the cadastral value of the property, not on real rental income.

For imputed income from urban property, the filing period is the calendar year following the tax year. For online filing with direct debit payment, the Spanish Tax Agency indicates that payment can generally be domiciled from 1 January to 23 December.

For example, if you owned a property in Spain in 2025 and did not rent it, the Modelo 210 for that year would normally be filed during 2026.

If the property is rented

If the property is rented, the non-resident owner must declare the rental income through Modelo 210.

Since 2024, rental income from Spanish property can be grouped annually if the legal requirements are met. In that case, the filing and payment deadline is the first 20 calendar days of January of the following year.

For example, rental income obtained in 2026 may generally be declared in January 2027 if the owner uses annual grouping.

If annual grouping is not used, each income period may need to be declared separately under the general deadlines. This should be checked with a tax advisor, especially if the property has irregular rental periods.

Tax rates for non-resident owners

The applicable tax rate depends mainly on the owner’s country of tax residence.

Residents of the EU, Iceland and Norway are generally taxed at 19%. Other non-resident taxpayers are generally taxed at 24%.

This distinction is important because EU, Iceland and Norway residents may usually deduct certain expenses connected with the rental income. Non-EU owners are generally taxed on gross income, with more limited deduction possibilities.

A tax advisor should always confirm the correct treatment in each case.

Why Modelo 210 matters

Filing Modelo 210 correctly helps avoid penalties, interest and problems with the Spanish Tax Agency.

It is also important if you decide to sell the property in the future. Missing tax filings can create delays or complications when lawyers, buyers or tax advisors review the property history.

For owners in Castelldefels and Gavà Mar, this is especially relevant when the property is used as a second home, investment property or rental property for international tenants.

Common mistakes

A common mistake is assuming that no tax return is required if the property is not rented.

Another common mistake is confusing IBI, the local property tax paid to the town hall, with Modelo 210. These are separate obligations. Paying IBI does not replace the non-resident income tax return.

Some owners also wait until they want to sell the property before checking their tax situation. This can create unnecessary stress and additional costs.

How CASTAVA can help

CASTAVA helps foreign owners in the Barcelona coastal area manage the practical side of owning property in Spain.

Contact CASTAVA if you own a property in Castelldefels or Gavà Mar and want help coordinating your non-resident tax obligations with trusted professionals.