The order of January 25TH (HAC/56/2024) establishes modifications in the form 210 for non-residents.

Specifically, article 2 determines that the grouping period in the case of income derived from the lease or sublease of real estate will be annual. This means that non-residents with real estate in Spain will now file the Form 210 tax return on an annual basis, instead of quarterly periodicity that has been done until now.

With this modification, all those obliged to file said form 210, must file and submit for the entire year within the first twenty calendar days of January of the following year, it means 2025.

*** If you have any questions or want more information, do not hesitate to contact us, an expert EMS consultant will provide you with appropriate advice based on your requirements. 


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