MODEL 210 - NON-RESIDENTIAL ACCOUNT-2022

If you are a non-resident in Spain and you own property (-men), you must file the non-resident tax return(model 210). This tax declaration/obligation must be done once per calendar year and is calculated on the number of days you owned the previous calendar year. The declaration must be filed and paid between January 01 and December 31.

Depending on the value of the property (calculated on the cadastral value) you will have to pay a corresponding tax, the annual non-resident tax. So this is NOT the IBI or SUMA, the IBI or SUMA is a land registry tax that must also be paid annually and is levied on the property itself. The non-resident tax is a tax that affects the owner(-s) of the real estate (real estate = house, garage, shed, ... anything with a cadastral reference).

Each owner must make this declaration accordingly according to his % share owner. For example a married couple is usually 50%-50% owner, so 2 declarations. If, for example, you have 4 owners (2 parents and 2 children who each own a share) then you will have to make a declaration according to the proportion of your property in the whole. This declaration is then made per head per property (the more property you have as a non-resident, the more declarations you will have to make and pay the tax due on it).

Segurantis can take care of this and if you wish please let us know.