Tax Form 210, the return every non-resident owner has to file

Is this you?

• You own a house or flat in Mallorca, alone or with your spouse, and you are tax resident in another country.
• You use the property yourself or leave it empty, or you let it, for the season or all year.
• You have never filed, or you are not sure the last filings were right.

What Spanish law requires

Anyone who owns urban property in Spain without being tax resident there falls within the non-resident income tax. The obligation does not depend on receiving any income.

Where the property is kept at your disposal, Spanish law attributes a notional income, known as renta imputada, calculated on the cadastral value: 1.1% where that value was reviewed within the previous ten years, 2% where it was not. Where the property is let, the actual rental income is declared.

The rate is 19% for residents of the European Union, Iceland, Norway and Liechtenstein, and 24% for everyone else. The tax office allows only the former to deduct expenses against rental income, so a British, Swiss or American owner is assessed at 24% on gross rent. That position is under challenge: in July 2025 the Audiencia Nacional held that owners resident outside the EU may also deduct their expenses, on the strength of the free movement of capital. The judgment is not final and the tax office has not changed its practice, but it supports refund claims for the years still open. The 24% rate itself is not affected.

Filing is individual and property by property. A married couple owning a villa in equal shares files two returns, not one.

Orden HAC/623/2026 of 12 June changed both the form and the calendar. Quarterly filing of rental income gives way to a single annual return, and the form carries new schedules for deductible expenses. Filing on the old version is grounds for rejection.

What we do

• Assessment of the obligation and of the regime that applies to you, including tax residence and the double tax treaty in play.
• Calculation of imputed income or of net rental income, with a review of the cadastral value, the date of its last revision and the registered ownership.
• Electronic filing of the Tax Form 210 for each owner and each property, within the deadline, with the receipt kept on file and sent to you.
• Voluntary regularisation of unfiled years. Filing late before the tax office contacts you attracts a surcharge, not a penalty, and the difference is considerable.
• For owners resident outside the EU who let their property: refund claims for the expenses not deducted in the years still open, relying on the Audiencia Nacional judgment of July 2025.
• Handling of information requests and audits, and representation before the Agencia Tributaria.

What we need from you

Send these by email or through the secure link we give you after the first call. We tell you exactly what is missing.

• The IBI receipt or the cadastral reference of the property.
• The purchase deed, or the inheritance deed if that is how you acquired it.
• The NIE of each owner and a copy of each passport.
• A certificate of tax residence from your country, where the treaty rate depends on it.
• For let properties: the tenancy agreement or platform statements, and the expense records for the year.

Deadlines

Frequently asked questions

Sources: Consolidated Non-Resident Income Tax Act (Real Decreto Legislativo 5/2004); Orden HAC/623/2026 of 12 June; article 27 of the Ley General Tributaria; Audiencia Nacional, judgment of 28 July 2025 (appeal 636/2021).

This page is general information and reflects the rules in force on the date shown. It is not advice and does not replace an assessment of your own case. Last reviewed: 18 September 2026.