If you own property in Spain but live abroad, Spain has just tightened the rules on how your non-resident tax return — the Modelo 210 — must be filed. The changes took effect on 24 June 2026 and matter to every foreign owner, whether you rent your property out or keep it purely for your own use.

What changed, in one line

On 23 June 2026 Spain's official gazette (BOE) published Regulation HAC/623/2026 of 12 June, amending the orders that govern the non-resident income-tax forms — Modelo 210, 211, 213, 216 and 296. The stated aim is to strengthen the tax authority's (Agencia Tributaria) control over income earned in Spain by non-residents. The most relevant changes concern income from property and refunds of tax withheld on dividends.

Who this affects

The reform matters to anyone connected to Spanish property owned by non-residents:

Foreign owners who rent out a Spanish property
Foreign owners who keep a property for their own use (you still owe an annual "imputed income" tax)
Anyone buying or selling property held by a non-resident
Agencies and managers handling foreign-owned rentals on an owner's behalf

The key Modelo 210 changes

1. More detail required on rented property. The new rules widen the information you must report for a let property: precise identification of the property, gross income (rendimientos íntegros), the deductible expenses applied, and the resulting net income. The goal is to give the tax authority far greater visibility over rental income.

2. The simplified annual return is confirmed for EU/EEA owners. The regulation cements the option of a single annual pooled declaration for certain rental income, easing the formal burden for owners who are tax-resident in another EU or EEA country with an effective exchange-of-information agreement with Spain. For most foreign owners letting a home in Spain, this means one tidy yearly filing rather than a scattering of quarterly ones.

3. Updated identification data. Technical and census-data (censal) changes improve the quality of the information submitted — including renamed identification fields, removal of the "date and signature" box on some copies of the form, and updated taxpayer-address details.

Dividend-withholding refunds (Forms 210 and 296)

The reform also adds new information requirements to Forms 210 and 296 to tighten control over claims for refunds of tax withheld on dividends paid to non-residents — including the identification of securities, the trading market, ISIN codes, financial intermediaries, the beneficial owner of the shares, and international identifiers such as the LEI where required. This part mainly affects financial institutions and large international investors, but it signals a clear trend: more information is being demanded from non-residents across the board.

What you should do

Check that your NIF/NIE is current and your census (censal) details are correct.
Make sure your rental records capture gross income and deductible expenses cleanly — the new form expects them.
If you are EU/EEA-resident, confirm you are using the simplified annual return rather than over-filing.
Don't let the form changes become a reason to miss a deadline: penalties and interest on a late or missing Modelo 210 build up year after year.

How Elia Living helps

We handle the Modelo 210 for non-resident owners end to end — calculating the tax from your property's cadastral value and any rental income, and filing it in the new HAC/623/2026 format on your behalf, so there is no Spanish tax portal for you to log into and no deadline for you to track.

This is general information, not tax advice. Rules are applied case by case; we confirm exactly what applies to your situation before filing.