Non-residents in Spain

Non-residents in Spain – Model 210

We help you to determine if you are a nonfiscal resident in Spain and how that can affect your tax obligations, and if you must file a Tax Return in Spain, Modelo 210, and how you must report your status to the AEAT – Spanish Tax Authorities.

The tax rates for non-residents will be 19% for EU residents and 24% for the rest of the world, depending on the type of income received from economic activities, possession of a second residence, pensions, and real estate capital income.

We provide advice and prepare all kinds of Modelos before the AEAT – Spanish Fiscal Authorities – for nonfiscal residents, regardless of their nationality, if you receive:

  • Income derived from economic activities and work income, pensions, and other similar benefits, the remuneration of administrators and members of the Boards of Directors, when paid by an entity resident in Spanish territory.
  • Income from movable capital: Dividends and other income derived from the participation of entities resident in Spain, interest and other income obtained from the assignment of own capital to third parties.
  • Income from real estate capital derived from real estate located in Spanish territory, whether it is imputed income from urban real estate for your use or for renting.