The annual NON-RESIDENTIAL, also known as the MODEL 210

The annual NON-RESIDENTIAL, also known as the MODEL 210

If you are non-resident in Spain and you have a property (-men), you must file the non-resident declaration (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 before December 31. If you are renting then other tax obligations apply.

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 what is sometimes incorrectly called the SUMA is a cadastral 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 property (property = home, garage, storage room, ... 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. For example, if you are 4 owners (2 parents and 2 children who each own a share) then you will have to declare 4 according to the ratio 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 will begin this campaign in September - October and will contact you if you have already reported wanting to use our service. If you are new and would like to run this service through us please contact us via email info@segurantis.com.

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