The Spanish non-resident tax (Modelo 210) is calculated pro rata by days when a property is bought or sold during the year. For a purchase, the period runs from the purchase date to 31 December 2025; for a sale, from 1 January 2025 to the day before the sale. The filing deadline is unchanged: 31 December 2026. The fee is also unchanged: €87 for the first tax return, €43.50 for each additional one.
Enter the date here. The calculator will then guide you through all the remaining steps as usual — we apply the pro-rata calculation automatically.
Note for sellers: in addition to the pro-rated annual declaration, a capital gains declaration may also be required when you sell.