Daniel and Laura Novak live in Toronto and in 2024 bought an apartment in Nerja, half each. They got their NIEs (the foreigner identity number, Número de Identidad de Extranjero) at the consulate before signing, because the notary's office asked for them, and have not given them another thought since. In 2026 they did not let the flat: they used it for three weeks at Easter and it was shut for the rest of the year. In March 2027 a neighbour mentions that they have to "file the 210". Laura tries to get into the Agencia Tributaria's online office and runs into three obstacles: she has no digital certificate, her Canadian passport was renewed in 2025 with a different number and her Toronto bank does not appear on any list of institutions. Her question is simple: can they file without coming to Spain?
They can. What they cannot do is file without a Spanish tax number, and it is worth keeping the pieces clearly apart, because they are often confused.
Your NIE is already your tax number
For a person without Spanish nationality, article 20.1 of the General Regulations on Tax Management and Inspection (Royal Decree 1065/2007) states that their tax identification number is the foreigner identity number assigned to them. There is no second number for Hacienda, the Spanish tax authorities: Daniel's NIE and Laura's are the ones that go in the NIF box of their 210.
Anyone without an NIE is not left without a way out. Paragraph 2 of the same article provides for the Agencia to assign a NIF beginning with the letter M to foreigners who have no NIE and are going to carry out transactions with tax consequences. This is common among heirs or recipients of gifts who have never set foot in a Spanish notary's office. If they later obtain an NIE, article 21.1 requires them to report it within two months, and the earlier NIF stops being valid.
What must not be done is to file with the other owner's number or with an invented identifier. A 210 for Laura with Daniel's NIE is not Laura's return, even if the amount adds up.
Four pieces that are not the same thing
| Piece | What it is for | Do the Novaks need it? |
|---|---|---|
| NIE / NIF | Identifying them as taxpayers | Yes, each their own |
| Digital certificate | Signing and accessing the online office under their own identity | No, if a representative files |
| Authorisation to act for them | Allowing another person to file and consult | Yes, if they do not file themselves |
| Canadian tax residence certificate | Proving their residence and, where relevant, the tax treaty | Worth having to hand |
Neither the NIE nor the foreigner's card makes anyone tax resident. Nor does an address in Spain for notifications. Tax residence is a question of fact, proved with the certificate from the country where you live.
Without a certificate: the representative and its limits
Article 46.1 of the General Tax Act (Ley General Tributaria) allows you to act through a representative, who may be a tax adviser. When filing is done online within the social collaboration framework, paragraph 4 establishes that the filer acts with the necessary representation, and that the Administration may at any time ask for it to be proved. Article 92.3.e) expressly includes the filing of self-assessments "with the prior authorisation of the taxpayers".
At Salama Tax, the service is provided by Salama Legal SLP and Jacob Salama acts before the Agencia as a social collaborator. For the Novaks, that means signing an authorisation and sending their details; they do not have to obtain a certificate just for this.
There is an important difference between authorising someone and handing over your credentials. If Laura one day obtains a certificate of her own, she should not give it to anyone: the certificate is her signature. An authorisation, on the other hand, has a specific scope and can be revoked.
Are they obliged to appoint a representative? Article 10.1 of the IRNR Law (the non-residents' income tax law) only requires it in certain cases. For someone resident outside the European Union with a property in Spain, the obligation arises when the Administration requires it because of the ownership of the property or the amount of the income. Until there is such a request, it is a practical option, not a duty.
Authorising someone to file the 210 does not automatically redirect all the Agencia's letters. Check which address for notifications is on record and whether you are in the electronic notification system. A formal request that lands in a mailbox nobody opens still runs its deadlines all the same.
The Novaks' 210, figure by figure
The flat was available to them throughout 2026 without being let, so there is no rental income but imputed income instead. Suppose a valor catastral (the official cadastral value) of 140,000 € and that Nerja's last cadastral revaluation came into force within the previous ten years, which is the case in which article 85 of the IRPF Law (the Spanish personal income tax law) requires 1.1 % to be applied instead of 2 %. This is example data; the actual percentage depends on the municipality.
- Imputed income from the property: 140,000 × 1.1 % = 1,540 €.
- Each owner's share, at 50 %: 770 €.
- Rate: Canada is not in the European Union or the European Economic Area, so article 25.1.a) of the IRNR Law applies 24 %.
- Tax for each of them: 770 × 24 % = 184.80 €.
- Result: two Modelo 210 returns, one with Daniel's NIE and the other with Laura's, each for 184.80 €.
Imputed income for 2026 is filed from 1 April to 31 December 2027, or until 23 December if payment is by direct debit, under Order HAC/623/2026. The Novaks are not late: they have time to spare.
If Laura had left hers until May 2028, with no prior formal request, article 27 of the General Tax Act would apply a surcharge of 1 % plus one point for each full month of delay. Four full months after 31 December mean 5 %: 9.24 €. It is not much money, but the surcharge grows every month, after twelve months it moves to 15 % plus interest, and a year without filing tends to repeat itself in the years that follow.
The renewed passport and other mismatches in the tax register
The NIE does not change when the passport changes, but the Agencia's census (its register of taxpayers) may hold the old number, a surname without the middle name or a different transliteration. When the details do not match, the filing may be rejected or end up linked to an incomplete record. Before filing, it is worth checking that the foreign taxpayer's name, surnames, NIE and address are exactly as they appear in the register, and updating them if necessary.
If you would like us to review your census details and prepare the authorisation, you can send us the NIE, the current passport and the escritura (the notarised title deed) through the non-residents form. We will tell you what is missing before anything is filed.
Paying from an account that is not Spanish
A 210 with tax to pay needs a means of payment that the online office accepts. The classic route is an account with a collaborating institution in Spain, by direct debit or with a full reference number (NRC). The Agencia has enabled other methods for people who only have accounts abroad, but the requirements change and not all of them work for every country or amount. The prudent thing is to check this on the online office with weeks to spare, not on the last day.
If the result is zero or a refund, the problem changes: you have to give an account for the refund and be ready to prove who holds it. For anyone with an account in Spain in the names of both owners, direct debit is the simplest option, but it brings the end of the period forward to 23 December for imputed income, and to 15 April for rental income.
What to keep afterwards
Once the 210 is filed, each owner should keep the complete receipt as a PDF, not just the bank debit. That document will be useful at three future moments:
- The sale of the flat, when the buyer withholds 3 % and the notary or the adviser asks for the earlier returns.
- A check on past years, which can come up to four years after the end of the filing period.
- The return in the country of residence, if proof of what was paid in Spain is requested there; that is decided by the law of that country.
An expired digital certificate does not invalidate what has already been filed, but it stops you consulting anything new. If you have your own certificate, note its expiry date. If you do not, keep the representative's authorisation in force and tell them if you change your email or postal address.
How many 210 returns have to be filed when there are also months of letting is covered in how many Modelo 210 returns I have to file. If a letter from the Agencia arrived in a mailbox nobody checked, start with I have been served notice and did not know. And for a sale, the guide to withholding when you sell as a non-resident.
The Salama Tax non-residents page brings together letting, imputed income and sales, and explains what can be filed on your behalf without you travelling to Spain.