Income type 02 · AEAT layout v1.6Official instructions ↗

Form 210 · income type 02

Deemed property income.
Only the data you need.

Automatically calculate your deemed property income and Non-Resident Income Tax, then generate a .210 file to import and validate on the Spanish Tax Agency website.

01

TAXPAYER

Identity and tax residence

The non-resident individual who owns the Spanish property and files the return.

Identification

Accrual date assigned automatically: 31 December 2025

Foreign tax address