What is Modelo 210 and when do I need to file it?

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Modelo 210 is the Spanish tax form used by non-residents to declare income from Spanish sources, including property. There are three main scenarios: 1) Imputed income — if you own a property but don't rent it, file annually by December 31 of the following year. 2) Rental income — file quarterly (within 20 days of each quarter end) declaring rental income received. 3) Capital gains from property sale — file within 3-4 months of the sale. EU residents can deduct allowable expenses from rental income, while non-EU residents cannot. The form can be filed electronically or through a fiscal representative. Most non-resident owners appoint a fiscal representative (representante fiscal) or gestor to handle their tax filings. The cost for annual tax representation is typically €150-€300 per year. Failure to file results in penalties and interest. WOW-Estates helps connect buyers with reliable fiscal representatives.