When do I have to file Form 210?

If you are non tax resident of Spain and you obtain any income within Spain, you will have to file a non resident return through Form 210.

For example, if you are non resident in Spain but you have a property there, you must file Form 210 (the deadline will be different depending on whether the property is rented out or not). Or in case you receive employment income during the days you spend in Spain, etc..

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