Non-residents' tax - M210 - 2021

THE ANNUAL NON-RESIDENT TAX ALSO KNOWN AS THE 210

If you are a non-resident in spain and you own a property (-men), you have to file the non-resident tax declaration(model 210). This tax declaration must be made once per calendar year and is calculated on the previous calendar year. The declaration must be filed and paid between 01 January and before 31 December.

Depending on the value of the property (calculated on the land register value) you will have to pay a corresponding tax, the annual non-resident tax. This is NOT the IBI or SUMA, the IBI or SUMA is a land registry tax that also has to be paid annually and is levied on the property. The non-resident tax is a tax that affects the owner(s) of the property.

Each owner must do this accordingly according to his % share of ownership. For example a married couple is usually 50%-50% owner so 2 declarations. For example, if there are 4 owners (parents and 2 children, each owning a share), then 4 will have to make a declaration according to the proportion of their property in the whole.

We can take care of this for you and if you wish please read the instructions below.

What do we need?

Documents:

Copy of the NIE and PASSPORT / IDENTITY CARD of ALL owners
Copy of the deed of ownership (-men) (this is called the escritura)
Your permanent address (outside Spain)
The last SUMA note(s)
Spanish bank account / Foreign account with IBAN and BIC

For those who have already made a declaration through us, please send ONLY the latest SUMA ticket(s). Please let us know if there are any changes in your situation.

Deadline - the latest date on which we will submit your file:

On 30 November we will close the files
On 15 December we will submit the final files

IMPORTANT

If you would like the payment to be made by automatic order through your bank account (only possible through a Spanish account), please provide sufficient provision on your account so that the automatic payment made at the turn of the year can be made correctly. If you no longer have a Spanish account, we will ask you to transfer the amount due to our company account so that we can settle it.

If you would like us to take care of this task for you, go to the contact form to submit your request:

Contact form