Form 210 for non-residents without errors or delays
Correct calculation, timely filing, and support for tax inquiries. Forget about filling out forms: we do it for you with guarantees.
Filing Checklist
- Correct NIF/NIE and country of tax residence
- Property and ownership % verified
- Tax base: imputation / rental / capital gain
- Tax rate and double taxation treaties
- Deadlines and periods (quarterly/annual) up to date
- Documents ready: receipts, cadastral info, contracts
*Depending on the plan. See conditions in the pricing section.
Choose your path
I have the property and need to file NOW
We file your 210 for imputed income, rental, or sale. We calculate everything and send you the filing receipt.
- Review of documentation and cadastral data
- Tax calculation and preparation of Form 210
- Electronic filing and stamped PDF
I'm buying and want to avoid surprises
Property tax due diligence and NRIT planning. We get your taxes ready from day one.
- Annual / quarterly 210 simulation
- Correct withholdings and certificates
- Post-purchase tax checklist
Why choose us
How It Works
- You upload documents (deed/IBI, contract, receipts).
- We verify cadastral data and ownership.
- We calculate the base, rate, and applicable treaty.
- We prepare and file Form 210.
- You receive the receipt and reminders for future deadlines.
File Form 210 online (100% electronic)
We handle your 210 online: data and document collection, preparation, and electronic filing, issuing a stamped PDF receipt and, if applicable, the NRC payment code.
- No travel or complex certificates required: we handle the process.
- Expert review before filing to avoid errors and inquiries.
- Email follow-up and reminders for upcoming deadlines.
New in 2024: Rental – annual grouping option
Since 2024, you can opt for a single annual declaration per property for rental income (Form 210), as an alternative to quarterly filing. The annual option simplifies procedures and reduces errors.
When the annual option is suitable
- Stable rental throughout the year in the same property.
- Few expense/income movements.
- You prefer a single receipt per year.
Precautions
- If ownership changes, there is a cessation, or you sell, you may need to declare by periods.
- The annual filing is per property (do not group several properties in a single 210).
- Consider your cash flow: with annual filing, you'll pay at the end of the year instead of quarterly.
NRIT Calculator (estimation)
Filing Form 210 (non-residents) requires specific NRIT criteria. Avoid errors and penalties with an expert review. This tool is for guidance only.
Note: since 2024 you can group the entire year's rental income per property (annual option) instead of quarterly. We advise on the best option.
Check cadastral revision (1.1% vs 2%) and exact ownership.
For EU/EEA, apply deductible expenses with a valid certificate of residence.
Before calculating
Filing Form 210 (non-residents) requires specific NRIT criteria. Avoid errors and penalties with an expert review. See errors and penalties.
The calculator is for guidance. If you have doubts, we can file your 210 for you and avoid errors and surcharges.
Deadlines and Accrual (quick summary)
| Income Type | Accrual Date | Filing Deadline | Notes |
|---|---|---|---|
| Imputed (personal use) | December 31st | Jan 1 – Dec 31 of the following year | 1 form per property per year. |
| Quarterly rental | Last day of each quarter | April / July / Oct / Jan 1–20 | One 210 per property and quarter. |
| Annual rental (from 2024) | December 31st | Jan 1 – Dec 31 of the following year | Option per property. Do not group multiple properties. |
| Sale (capital gain) | Day of transfer | 3 months from the end of the Form 211 deadline | Offsets the 3% withholding (Form 211). |
Rental Deductions (EU/EEA)
If you are a resident of the EU/EEA with information exchange, you can deduct expenses related to the rental:
- IBI (property tax), garbage collection fee, and community fees (portion attributable to the rental).
- Utilities when paid by the landlord as per the contract.
- Maintenance repairs (not improvements) and insurance.
- Interest and financial expenses of the rented property.
- Depreciation of the property and furniture according to regulations.
- Professional services (management, certificates, translations).
Key requirement: a valid certificate of tax residence and supporting documentation for each expense.
Double Taxation Treaties (DTT)
We apply the Spain–your country treaty when applicable to avoid double taxation: reduced rates, exemptions, or credits in your country of residence.
- Verification of tax residence (official certificate).
- Determination of the country with the right to tax according to the type of income.
- Issuance of receipt and certificate of taxes paid in Spain; if your administration requires official validation, we guide/manage the request to the AEAT.
If you do not provide a valid certificate, the AEAT may apply a 24% rate and disallow deductions.
Common Errors and Penalties
Most Frequent Errors
- Identification data: Incorrect NIF/NIE, name, country of residence, or representative's NIF.
- Tax base: Outdated or misapplied cadastral value; incorrect imputation percentage (1.1% vs 2%).
- Ownership: Failure to correctly state the property ownership percentage.
- Grouping: Combining income from several properties into a single form (one form must be filed for each property).
- Incorrect annual grouping: opting for annual filing without meeting conditions (changes in ownership/periods) or grouping several properties in a single 210).
- Dates: Incorrect accrual date according to the type of income/period.
- Bank details: Account for payment/refund omitted or incorrect.
- Deadlines: Late filing (quarterly/annual as applicable).
- Non-deductible expenses: Including non-fiscally deductible expenses for rentals.
Filing Form 210 (non-residents) requires specific NRIT criteria. Avoid errors and penalties with an expert review.
Penalties and Surcharges (summary)
If the tax return was payable
| Situation | Consequence |
|---|---|
| Late filing without prior notice | Surcharge (not a penalty) |
| Delay ≤ 12 months | 1% for each full month of delay |
| Delay > 12 months | 15% + late payment interest |
| Error detected by the Tax Agency (with notice) | Penalty on the unpaid tax amount |
| Minor infraction | 50% of the unpaid tax amount |
| Serious infraction | 50%–100% |
| Very serious infraction | 100%–150% |
If it was a refund or no economic loss
| Situation | Fixed penalty |
|---|---|
| Incorrect or late, without prior notice | €100 |
| After notice from the Tax Agency | €200 |
| Data errors (no economic loss) | €150 |
- Agreement (30%): if you accept the proposed penalty.
- Payment (40%): on the remaining amount if you pay within the voluntary period.
- By applying both, the initial penalty can be significantly reduced.
Simple Pricing
Basic 210
Imputed income (personal use)
€69 + VAT
- 1 property, 1 period
- Review and filing
- Deadline reminders
Rental 210
Non-resident rental income (quarterly or annual from 2024)
€99 / quarter + VAT
- Calculation with EU/EEA deductible expenses
- Annual option per property (from 2024)
- Double taxation pack: 210+NRC receipt and “tax paid certificate” in ES; guidance/request to AEAT if your country requires certification.
- Basic inquiry support
Sale 210
Property sale (capital gain)
€149 + VAT
- Calculation of gain and withholdings
- Filing + standard appeals
- Complete document checklist
Indicative prices. Inquire for volume, multiple properties, or periods.
PDF Receipt and Payment (NRC)
After electronic filing, you receive the stamped PDF of Form 210 and, if applicable, the payment NRC. For refunds to a foreign IBAN, we check the SEPA format and documentation to avoid rejections.