Modelo 210: which documents do I need for a property tax return?

Start with the owners’ and property’s details

• Each owner’s details, NIE or NIF number and tax residency.
• The purchase deed or other documents confirming the acquisition date and ownership shares.
• The property address and referencia catastral, its reference number in the Spanish cadastral register.
• A document showing the cadastral value, such as an IBI bill for local property tax.
• Previous Modelo 210 returns and letters from the tax authority, if available.

If the property was rented out

Prepare rental agreements, booking platform reports, property manager statements and documents relating to income and expenses. You will also need a calendar showing rental periods, personal stays and the remaining days. A payment from a platform does not always show the full income and fees deducted.

A tax residency certificate may be needed to assess expenses and the applicable tax rules. Not every property-related expense is automatically tax-deductible. We review the documents in relation to the particular owner and reporting period.

If the property was not rented out for the whole year

A property used personally or kept available for its owner’s use may be subject to income tax even when it is not rented out. In that case, tax is calculated on an amount of income determined under the rules (renta imputada), despite there being no rental income. I therefore also need information about the periods when the property was not rented out.

Modelo 210 does not cover every property obligation

Non-resident tax, local IBI and rental obligations are separate matters. In the Canary Islands, we also check whether the rental arrangements create IGIC obligations. For an initial enquiry, the property’s location, your ownership share, country of tax residency and how the property is used are enough.

How can I help?

Tax returns for rental income and property ownership, including periods when the property is not rented out.