Modelo 210: IRNR self-assessment for non-residents without a permanent establishment¶
Modelo 210. Non-Resident Income Tax. Non-residents without a permanent establishment. Self-assessment.
Self-assessment of Non-Resident Income Tax for income obtained in Spain without a permanent establishment.
- IRNR
- Filed when the event occurs
- 34 casillas in 5 sections
- 8 calculated
- 26 you enter
Established by
- Real Decreto Legislativo 5/2004 art. 2, art. 10, art. 24, art. 25.1.a, art. 25.1.b, art. 25.1.f
- Orden EHA/3316/2010 art. 1, art. 2
Liquidacion¶
Taxable base
Box 8 of modelo 210, tax year 2026.
Calculated for you from tipo_renta, 5, 7, valor_catastral, coeficiente_imputacion_inmobiliaria, dias_imputacion, valor_adquisicion and valor_comprobado_administracion Amount in euros
- Required
Legal basis
- Real Decreto Legislativo 5/2004 art. 13.1.h, art. 24
- Ley 35/2006 art. 85
Registry identifiers
- Casilla id
base_imponible- Semantic role
irnr_base_imponible- Formula
m210-base-imponible- Registry section
liquidacion- Sources
aeat-modelo-210-procedureaeat-irnr-renta-imputada-inmueble-urbano- Revisions
2026-y-siguientes202520242023
Exemptions under the IRNR Law, except dividends (annual limit EUR 1,500)
Box 19 of modelo 210, tax year 2026.
You enter this Whole number
- Between 0 and 1
Legal basis
- Real Decreto Legislativo 5/2004 art. 24
Registry identifiers
- Casilla id
exenciones_ley_irnr_indicador- Semantic role
irnr_exenciones_ley_irnr_indicador- Registry section
liquidacion- Sources
aeat-modelo-210-procedureaeat-dr-210-2026- Revisions
2026-y-siguientes202520242023
Tax treaty
Box 20 of modelo 210, tax year 2026.
You enter this Whole number
- Between 0 and 1
Legal basis
- Real Decreto Legislativo 5/2004 art. 24
Registry identifiers
- Casilla id
convenio_indicador- Semantic role
irnr_convenio_indicador- Registry section
liquidacion- Sources
aeat-modelo-210-procedureaeat-dr-210-2026- Revisions
2026-y-siguientes202520242023
Tax rate
Box 21 of modelo 210, tax year 2026.
Calculated for you from tipo_renta and 8 Percentage
- Required
Legal basis
- Real Decreto Legislativo 5/2004 art. 25.1.a, art. 25.1.b, art. 25.1.f
Registry identifiers
- Casilla id
tipo_gravamen- Semantic role
irnr_tipo_gravamen- Formula
m210-tipo-gravamen-resolve- Registry section
liquidacion- Sources
aeat-modelo-210-procedure- Revisions
2026-y-siguientes202520242023
Gross tax liability
Box 22 of modelo 210, tax year 2026.
Calculated for you from 8 and 21 Amount in euros
- Required
Legal basis
- Real Decreto Legislativo 5/2004 art. 24, art. 25.1.a, art. 25.1.b
Registry identifiers
- Casilla id
cuota_integra- Semantic role
irnr_cuota_integra- Formula
m210-cuota-integra- Registry section
liquidacion- Sources
aeat-modelo-210-procedure- Revisions
2026-y-siguientes202520242023
Deduction for donations
Box 23 of modelo 210, tax year 2026.
You enter this Amount in euros
- Zero or more
Legal basis
- Real Decreto Legislativo 5/2004 art. 24
Registry identifiers
- Casilla id
deduccion_donativos- Semantic role
irnr_deduccion_donativos- Registry section
liquidacion- Sources
aeat-modelo-210-procedureaeat-dr-210-2026- Revisions
2026-y-siguientes202520242023
IRNR Law tax liability ([22]-[23])
Box 24 of modelo 210, tax year 2026.
Calculated for you from 22 and 23 Amount in euros
Legal basis
- Real Decreto Legislativo 5/2004 art. 24
Registry identifiers
- Casilla id
cuota_ley_irnr- Semantic role
irnr_cuota_ley_irnr- Formula
m210-cuota-ley-irnr- Registry section
liquidacion- Sources
aeat-modelo-210-procedureaeat-dr-210-2026- Revisions
2026-y-siguientes202520242023
Tax treaty percentage (%)
Box 25 of modelo 210, tax year 2026.
You enter this Percentage
- Between 0 and 1
Legal basis
- Real Decreto Legislativo 5/2004 art. 24
Registry identifiers
- Casilla id
porcentaje_convenio- Semantic role
irnr_porcentaje_convenio- Registry section
liquidacion- Sources
aeat-modelo-210-procedureaeat-dr-210-2026- Revisions
2026-y-siguientes202520242023
Tax treaty limit
Box 26 of modelo 210, tax year 2026.
You enter this Amount in euros
- Zero or more
Legal basis
- Real Decreto Legislativo 5/2004 art. 24
Registry identifiers
- Casilla id
limite_convenio- Semantic role
irnr_limite_convenio- Registry section
liquidacion- Sources
aeat-modelo-210-procedureaeat-dr-210-2026- Revisions
2026-y-siguientes202520242023
Tax treaty reduction ([24]-[26])
Box 27 of modelo 210, tax year 2026.
Calculated for you from 24 and 28 Amount in euros
Legal basis
- Real Decreto Legislativo 5/2004 art. 24
Registry identifiers
- Casilla id
reduccion_convenio- Semantic role
irnr_reduccion_convenio- Formula
m210-reduccion-convenio- Registry section
liquidacion- Sources
aeat-modelo-210-procedureaeat-dr-210-2026- Revisions
2026-y-siguientes202520242023
Reduced gross tax liability ([24]-[27])
Box 28 of modelo 210, tax year 2026.
Calculated for you from 26 and 24 Amount in euros
Legal basis
- Real Decreto Legislativo 5/2004 art. 24
Registry identifiers
- Casilla id
cuota_integra_reducida- Semantic role
irnr_cuota_integra_reducida- Formula
m210-cuota-integra-reducida- Registry section
liquidacion- Sources
aeat-modelo-210-procedureaeat-dr-210-2026- Revisions
2026-y-siguientes202520242023
Withholding applied
Box 29 of modelo 210, tax year 2026.
You enter this Amount in euros
Legal basis
- Real Decreto Legislativo 5/2004 art. 24
Registry identifiers
- Casilla id
retencion_practicada- Semantic role
irnr_retencion_practicada- Registry section
liquidacion- Sources
aeat-modelo-210-procedure- Revisions
2026-y-siguientes202520242023
Previous payment/refund (supplementary self-assessment only)
Box 30 of modelo 210, tax year 2026.
You enter this Amount in euros
Legal basis
- Real Decreto Legislativo 5/2004 art. 24
Registry identifiers
- Casilla id
ingreso_devolucion_anterior- Semantic role
irnr_ingreso_devolucion_anterior- Registry section
liquidacion- Sources
aeat-modelo-210-procedureaeat-dr-210-2026- Revisions
2026-y-siguientes202520242023
Differential tax liability
Box 31 of modelo 210, tax year 2026.
Calculated for you from 28, 29 and 30 Amount in euros
- Required
Legal basis
- Real Decreto Legislativo 5/2004 art. 24
Registry identifiers
- Casilla id
cuota_diferencial- Semantic role
irnr_cuota_diferencial- Formula
m210-cuota-diferencial- Registry section
liquidacion- Sources
aeat-modelo-210-procedure- Revisions
2026-y-siguientes202520242023
Determinacion base imponible¶
Taxable base (210 I)
Box 4 of modelo 210, tax year 2026.
You enter this Amount in euros
Legal basis
- Real Decreto Legislativo 5/2004 art. 24
Registry identifiers
- Casilla id
base_imponible_directa_i- Semantic role
irnr_base_imponible_directa_i- Registry section
determinacion_base_imponible- Sources
aeat-modelo-210-procedureaeat-dr-210-2026- Revisions
2026-y-siguientes202520242023
Exemption applied to dividends (annual limit EUR 1,500) (210 R)
Box 6 of modelo 210, tax year 2026.
You enter this Amount in euros
- Zero or more
Legal basis
- Real Decreto Legislativo 5/2004 art. 24, art. 25.1.f
Registry identifiers
- Casilla id
exencion_dividendos- Semantic role
irnr_exencion_dividendos- Registry section
determinacion_base_imponible- Sources
aeat-modelo-210-procedureaeat-dr-210-2026- Revisions
2026-y-siguientes202520242023
Acquisition. Transfer value (210 H)
Box 9 of modelo 210, tax year 2026.
You enter this Amount in euros
Legal basis
- Real Decreto Legislativo 5/2004 art. 24, art. 25.1.f
Registry identifiers
- Casilla id
ganancia_valor_transmision- Semantic role
irnr_ganancia_valor_transmision- Registry section
determinacion_base_imponible- Sources
aeat-modelo-210-procedureaeat-dr-210-2026- Revisions
2026-y-siguientes202520242023
Acquisition. Acquisition value (updated) (210 H)
Box 10 of modelo 210, tax year 2026.
You enter this Amount in euros
Legal basis
- Real Decreto Legislativo 5/2004 art. 24, art. 25.1.f
Registry identifiers
- Casilla id
ganancia_valor_adquisicion- Semantic role
irnr_ganancia_valor_adquisicion- Registry section
determinacion_base_imponible- Sources
aeat-modelo-210-procedureaeat-dr-210-2026- Revisions
2026-y-siguientes202520242023
Acquisition. Difference (210 H)
Box 11 of modelo 210, tax year 2026.
You enter this Amount in euros
Legal basis
- Real Decreto Legislativo 5/2004 art. 24, art. 25.1.f
Registry identifiers
- Casilla id
ganancia_diferencia- Semantic role
irnr_ganancia_diferencia- Registry section
determinacion_base_imponible- Sources
aeat-modelo-210-procedureaeat-dr-210-2026- Revisions
2026-y-siguientes202520242023
Acquisition. Gain (210 H)
Box 12 of modelo 210, tax year 2026.
You enter this Amount in euros
Legal basis
- Real Decreto Legislativo 5/2004 art. 24, art. 25.1.f
Registry identifiers
- Casilla id
ganancia_importe- Semantic role
irnr_ganancia_importe- Registry section
determinacion_base_imponible- Sources
aeat-modelo-210-procedureaeat-dr-210-2026- Revisions
2026-y-siguientes202520242023
Improvement or 2nd acquisition. Transfer value (210 H)
Box 13 of modelo 210, tax year 2026.
You enter this Amount in euros
Legal basis
- Real Decreto Legislativo 5/2004 art. 24, art. 25.1.f
Registry identifiers
- Casilla id
mejora_valor_transmision- Semantic role
irnr_mejora_valor_transmision- Registry section
determinacion_base_imponible- Sources
aeat-modelo-210-procedureaeat-dr-210-2026- Revisions
2026-y-siguientes202520242023
Improvement or 2nd acquisition. Acquisition value (updated) (210 H)
Box 14 of modelo 210, tax year 2026.
You enter this Amount in euros
Legal basis
- Real Decreto Legislativo 5/2004 art. 24, art. 25.1.f
Registry identifiers
- Casilla id
mejora_valor_adquisicion- Semantic role
irnr_mejora_valor_adquisicion- Registry section
determinacion_base_imponible- Sources
aeat-modelo-210-procedureaeat-dr-210-2026- Revisions
2026-y-siguientes202520242023
Improvement or 2nd acquisition. Difference (210 H)
Box 15 of modelo 210, tax year 2026.
You enter this Amount in euros
Legal basis
- Real Decreto Legislativo 5/2004 art. 24, art. 25.1.f
Registry identifiers
- Casilla id
mejora_diferencia- Semantic role
irnr_mejora_diferencia- Registry section
determinacion_base_imponible- Sources
aeat-modelo-210-procedureaeat-dr-210-2026- Revisions
2026-y-siguientes202520242023
Improvement or 2nd acquisition. Gain (210 H)
Box 16 of modelo 210, tax year 2026.
You enter this Amount in euros
Legal basis
- Real Decreto Legislativo 5/2004 art. 24, art. 25.1.f
Registry identifiers
- Casilla id
mejora_ganancia- Semantic role
irnr_mejora_ganancia- Registry section
determinacion_base_imponible- Sources
aeat-modelo-210-procedureaeat-dr-210-2026- Revisions
2026-y-siguientes202520242023
Taxable base ([12]+[16]) (210 H)
Box 17 of modelo 210, tax year 2026.
Calculated for you from 12 and 16 Amount in euros
Legal basis
- Real Decreto Legislativo 5/2004 art. 24, art. 25.1.f
Registry identifiers
- Casilla id
base_imponible_ganancias_h- Semantic role
irnr_base_imponible_ganancias_h- Formula
m210-base-ganancias-h- Registry section
determinacion_base_imponible- Sources
aeat-modelo-210-procedureaeat-dr-210-2026- Revisions
2026-y-siguientes202520242023
Taxable base (210 G)
Box 18 of modelo 210, tax year 2026.
You enter this Amount in euros
Legal basis
- Real Decreto Legislativo 5/2004 art. 24
Registry identifiers
- Casilla id
base_imponible_directa_g- Semantic role
irnr_base_imponible_directa_g- Registry section
determinacion_base_imponible- Sources
aeat-modelo-210-procedureaeat-dr-210-2026- Revisions
2026-y-siguientes202520242023
Renta inmobiliaria imputada¶
Real-estate imputed income coefficient
You enter this Percentage
- Between 0 and 1
Legal basis
- Real Decreto Legislativo 5/2004 art. 13.1.h, art. 24
- Ley 35/2006 art. 85
Registry identifiers
- Casilla id
coeficiente_imputacion_inmobiliaria- Semantic role
irnr_imputacion_inmobiliaria_coeficiente- Registry section
renta_inmobiliaria_imputada- Sources
aeat-irnr-renta-imputada-inmueble-urbano- Revisions
2026-y-siguientes202520242023
Days of imputation
You enter this Whole number
- Between 0 and 366
Legal basis
- Real Decreto Legislativo 5/2004 art. 13.1.h, art. 24
- Ley 35/2006 art. 85
Registry identifiers
- Casilla id
dias_imputacion- Semantic role
irnr_imputacion_inmobiliaria_dias- Registry section
renta_inmobiliaria_imputada- Sources
aeat-irnr-renta-imputada-inmueble-urbano- Revisions
2026-y-siguientes202520242023
Acquisition value
You enter this Amount in euros
- Zero or more
Legal basis
- Real Decreto Legislativo 5/2004 art. 13.1.h, art. 24
- Ley 35/2006 art. 85
Registry identifiers
- Casilla id
valor_adquisicion- Semantic role
irnr_imputacion_inmobiliaria_valor_adquisicion- Registry section
renta_inmobiliaria_imputada- Sources
aeat-irnr-renta-imputada-inmueble-urbano- Revisions
2026-y-siguientes202520242023
Cadastral value
You enter this Amount in euros
- Zero or more
Legal basis
- Real Decreto Legislativo 5/2004 art. 13.1.h, art. 24
- Ley 35/2006 art. 85
Registry identifiers
- Casilla id
valor_catastral- Semantic role
irnr_imputacion_inmobiliaria_valor_catastral- Registry section
renta_inmobiliaria_imputada- Sources
aeat-irnr-renta-imputada-inmueble-urbano- Revisions
2026-y-siguientes202520242023
Value assessed by the Tax Administration
You enter this Amount in euros
- Zero or more
Legal basis
- Real Decreto Legislativo 5/2004 art. 13.1.h, art. 24
- Ley 35/2006 art. 85
Registry identifiers
- Casilla id
valor_comprobado_administracion- Semantic role
irnr_imputacion_inmobiliaria_valor_comprobado_administracion- Registry section
renta_inmobiliaria_imputada- Sources
aeat-irnr-renta-imputada-inmueble-urbano- Revisions
2026-y-siguientes202520242023
Rendimientos¶
Gross income
Box 5 of modelo 210, tax year 2026.
You enter this Amount in euros
- Required
- Zero or more
Registry identifiers
- Casilla id
rendimientos_integros- Semantic role
irnr_rendimientos_integros- Registry section
rendimientos- Sources
aeat-modelo-210-procedure- Revisions
2026-y-siguientes202520242023
Deductible expenses
Box 7 of modelo 210, tax year 2026.
You enter this Amount in euros
Legal basis
- Real Decreto Legislativo 5/2004 art. 24
Registry identifiers
- Casilla id
gastos_deducibles- Semantic role
irnr_gastos_deducibles- Registry section
rendimientos- Sources
aeat-modelo-210-procedure- Revisions
2026-y-siguientes202520242023
Identificacion renta¶
Type of income
You enter this Text
- Required
Legal basis
- Real Decreto Legislativo 5/2004 art. 24, art. 25.1.a, art. 25.1.b, art. 25.1.f
Registry identifiers
- Casilla id
tipo_renta- Semantic role
irnr_tipo_renta- Registry section
identificacion_renta- Sources
aeat-modelo-210-procedure- Revisions
2026-y-siguientes202520242023