Last updated 2026-06-27
Modelo 210 (IRNR) — Non-Resident Income Tax Refund Form (Spain)
Modelo 210 (IRNR) — Non-Resident Income Tax Refund Form (Spain) is the Spain form for reclaiming over-withheld dividend tax above your treaty rate. It is filed via AEAT online (Cl@ve / certificado digital) or its official predeclaración PDF, issued by the Agencia Estatal de Administración Tributaria (AEAT). The deadline is 4 years from the end of the declaration period. You will need a certificate of tax residence and your dividend vouchers.
What is Modelo 210 (IRNR) — Non-Resident Income Tax Refund Form (Spain)?
Modelo 210 (IRNR) — Non-Resident Income Tax Refund Form (Spain) is used to claim a Spain withholding tax refund. Requires a residence certificate and certificado de retenciones; provide an IBAN for the refund. Spain withholds 19.0% on dividends paid to non-residents; treaty-country investors can recover the excess above their treaty rate. See the full Spain withholding tax guide.
How to file Modelo 210 (IRNR) — Non-Resident Income Tax Refund Form (Spain)
- 1
Confirm your eligibility
Use Modelo 210 (IRNR) — Non-Resident Income Tax Refund Form (Spain) if you received Spain income that was withheld above the rate due under your tax treaty.
- 2
Gather your documents
Obtain a certificate of tax residence from your home country and your dividend vouchers showing the gross amount and tax withheld.
- 3
Complete Modelo 210 (IRNR) — Non-Resident Income Tax Refund Form (Spain)
Fill in the form with your income and tax-withheld figures. Tax Reclaim can pre-fill it from your dividend data.
- 4
Submit before the deadline
File via AEAT online (Cl@ve / certificado digital) or its official predeclaración PDF. Deadline: 4 years from the end of the declaration period.
Frequently asked questions
Is Modelo 210 (IRNR) — Non-Resident Income Tax Refund Form (Spain) an official form I can file directly?
It reconstructs the official statutory form. The Agencia Estatal de Administración Tributaria (AEAT) accepts e-filing or its own form, so use this as a transcription aid: file via AEAT online (Cl@ve / certificado digital) or its official predeclaración PDF.
What is the deadline for Modelo 210 (IRNR) — Non-Resident Income Tax Refund Form (Spain)?
4 years from the end of the declaration period. Missing the deadline means the over-withheld tax is permanently lost.
Do I need a certificate of tax residence?
Yes. The Agencia Estatal de Administración Tributaria (AEAT) requires a certificate of tax residence from your home country to grant the reduced treaty rate.
Anything important to watch out for with Modelo 210 (IRNR) — Non-Resident Income Tax Refund Form (Spain)?
Requires a residence certificate and certificado de retenciones; provide an IBAN for the refund.
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