Non-Residential Tax Return Modelo 210.
If you own a property in Spain but are not a Spanish Tax Resident, you need to complete the tax form Modelo 210.
This is required annually if the property is not rented out, or quarterly if any rents are received. A separate form is needed for each registered owner if the property is jointly owned.
The form must be filed by the end of the year, or quarter, following the period to which the form relates. The tax is based on the rateable value of the property (valor catastral in Spanish) at, usually, 2% of that value (deemed 'income' you could have earned) at 24.75%.
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