NON-RESIDENT TAX SERVICE
Modelo 210
in Javea
The yearly national tax that surprises Javea owners most: it falls due even in the years the villa just sits there, and the IBI you pay to Xabia Tributa does not touch it. We work out what you owe, file it with the AEAT and keep the penalty letters from ever existing.
- We prepare and file your Modelo 210 every year
- Imputed income and rental income both covered
- Missed years regularised before the AEAT comes asking
- Reviewed under a registered Spanish lawyer, ICALI 4643
From €70 + VAT for the annual imputed-income filing, plus €50 for each additional co-owner. Confirmed in writing before we start.
Legal position last reviewed: July 2026
Modelo 210 is the annual non-resident income tax return (IRNR) that owners of Spanish property file with the AEAT, even in the years the property stays empty, through an imputed income. It is separate from the IBI you pay locally, which in Javea goes to Xabia Tributa, the town's own tax office. We prepare and file it each year, and we bring missed years up to date.
Why owners in Javea trust us with Modelo 210
Filed, not just explained
Half the internet will tell you what Modelo 210 is and then wish you luck with the AEAT portal. We calculate it, prepare it and submit it for you, so by the time we write back it is done, not merely understood.
We read your Xabia receipt properly
Your IBI here comes from Xabia Tributa, the town's own tax office, and the valor catastral printed on that receipt is the base for the whole calculation. Right figure, right percentage, right rate. That is most of the job.
Penalties stay theoretical
File late or wrong and the AEAT adds surcharges and interest quietly, then writes to you once the number has grown. Filed on time and correct, that letter never gets written.
Named people, not a portal
Daniel Bertomeu, tax adviser (AEDAF 06838, APAFCV 3080), handles the tax detail personally, and every file is reviewed under Juan Antonio Bertomeu, abogado ICALI 4643. Javea sits between our two offices, and 4.9 from 104 Google reviews sits behind the work.
Who we help
If you own an apartment near the Arenal, a villa up in El Tosalet or on the Montgo slopes, a house above the coves at Portitxol or a campo home out towards Cansalades or Adsubia, and you do not live in Spain, you have a Modelo 210 to file. Every year, whether you let the place or never touch it. That covers most foreign owners here: the British are Javea's largest community, the biggest in the whole Comunitat Valenciana in fact, alongside strong German, Dutch, Belgian and Nordic groups. The rate is not the same for everyone, because EU and EEA residents pay 19 percent while British and other non-EU owners pay 24. And the thing we correct most often for new owners: no, paying your IBI does not cover it. We work across Javea every week from our Moraira and Denia offices, with well over 100 completed purchases here over the years. Letting the property to holidaymakers? The licence side is a separate job, covered here
What we handle
Imputed income (the empty-property tax)
We calculate and file the return that applies when you keep the property for yourself or leave it empty, using the valor catastral on your Xabia Tributa receipt.
Rental income
If you let the place, we prepare the return on the rent, applying the expense deductions EU and EEA owners are allowed. UK owners cannot deduct since Brexit, and we tell you that up front rather than after.
The correct rate
19 percent for EU and EEA residents, 24 percent for everyone else, including British owners since Brexit. Getting this one line wrong is the single most common error we fix.
The correct imputed percentage
1.1 or 2 percent of the valor catastral, depending on when the town's values were last revised. Javea's general revision is an old one, so we confirm the band against your receipt rather than assume.
Back years
Never filed? We prepare the outstanding, non-time-barred years and file them voluntarily, before any AEAT notice, which is what keeps the surcharges at the low end.
Filing and payment
We submit to the AEAT and arrange payment, including from your UK, German or Dutch account. No Spanish bank account is needed.
The Modelo 210 numbers that apply in Javea
These are the national IRNR figures your return is built on. What you actually pay depends on your valor catastral, your country of residence and whether you let the property.
IRNR rate (EU/EEA owners)
Applied to imputed income or net rental income
AEAT
19%
IRNR rate (non-EU owners, incl. UK)
Applied to imputed income or gross rental income, with no expense deductions
AEAT
24%
Imputed-income base
1.1% where the valor catastral was revised within the last 10 years, otherwise 2%; we confirm which band your Javea property falls in
AEAT; Ley 35/2006, art. 85
1.1% or 2% of valor catastral
Filing deadline (imputed income)
The 2025 year can be filed any time during 2026; for 2026 accruals onwards the window opens on 1 April of the following year (Orden HAC/623/2026)
AEAT; BOE-A-2026-13573
Up to 31 December of the following year
Late-filing surcharge
Plus interest, for returns filed after the deadline
Art. 27 LGT (Ley 58/2003)
approx. 1% per month, up to 15% beyond a year
Our Modelo 210 fee starts at €70 + VAT for imputed income, €150 + VAT for rental income and €450 + VAT for the gain on a sale. The same despacho behind Expat Abogados prepares and files it, and a registered Spanish lawyer reviews your file.
See all our fees for Jávea in one place
Estimates only. Final costs depend on the property and your circumstances.
Prefer to do it yourself online?
File your Modelo 210 online with Easy210Spain
One owner, own use, no rental income? Then honestly, you may not need us for this one. The same firm runs Easy210Spain, an online tool that prepares and files exactly that return in minutes, reviewed by the same people. Rental income, several owners, missed years or a sale in the picture, and this page is the right door: that work needs a person.
From €69 for a single owner, VAT included. With a person, from €70 plus VAT, and €50 for each additional co-owner.
Same firm behind both: Juan Bertomeu, abogado ICALI 4643, and Daniel Bertomeu, tax adviser (AEDAF 06838).
Free tools
Check it yourself first, free
Built by the same firm. No email wall, no obligation: an instant orientation before you decide whether you need a person.
How it works
01
Send us your latest Xabia Tributa IBI receipt plus passport and NIE for each owner
02
We confirm your country of tax residence and the rate that applies
03
We calculate your imputed or rental income from the valor catastral and your figures
04
We prepare the Modelo 210 and file it with the AEAT
05
We confirm payment, send you the proof and diarise next year
What we need from you
- Passport and NIE for each owner
- Your country of tax residence
- Each owner's share of the property
The Modelo 210 mistakes we fix most often in Javea
Treating the Xabia Tributa receipt as the whole story
What goes wrong: IBI is a local tax, so the national Modelo 210 stays unfiled and the years quietly stack up.
How we prevent it: We file the 210 with the AEAT every year, alongside the IBI you already pay locally.
Still paying 19 percent as a UK owner
What goes wrong: Since Brexit the UK counts as non-EU, so the correct rate is 24 percent and the AEAT can demand the difference.
How we prevent it: We apply the rate your country of residence actually carries.
One return for a couple who own together
What goes wrong: The AEAT wants one return per owner per property, so a joint filing is simply wrong.
How we prevent it: We file a separate Modelo 210 for each owner, with the correct share on each.
Leaving it all until the sale
What goes wrong: Unfiled years surface at the worst moment, when the 3 percent retention and the AEAT's checks put your whole history under a light.
How we prevent it: We regularise voluntarily first, which limits the surcharges under art. 27 LGT.
Javea collects its own taxes, and that is exactly where owners get lost
Almost every town on this coast hands its tax collection to SUMA, the provincial agency. Javea does not. It is one of the very few municipalities in Alicante province, together with Alicante city and Elx, that runs its own office, Xabia Tributa. So if you also own in Denia or Moraira, you get SUMA letters for one property and Xabia Tributa letters for the other, and it is easy to conclude you have paid everything Spain wants from you. You have not. Those receipts are local taxes. Modelo 210 is a national tax filed with the AEAT, it applies even when the property sits empty, and nobody sends you a bill for it. That last part is the trap: the AEAT expects you to come to them. Simple case, no rental, and happy to file it yourself online? The same firm runs Easy210Spain
Visit Our Offices
Visit our offices in Moraira and Dénia
Jávea sits between our two offices, Moraira on one side and Dénia on the other. Meet us at either for property and tax matters connected to Jávea, the Marina Alta, and the wider Costa Blanca, or we come to you: the property, the notary, wherever the case needs us to be.
Moraira office
Calle del Dr. Calatayud, 39, planta baja, 03724 Moraira, Alicante
Property and tax legal support for international clients. For Jávea we work from both offices.
Dénia office
Calle Ramón y Cajal 5E, Oficina 1, Dénia, Alicante, Spain
Broader support across the Marina Alta, Alicante province, and international client matters, including everything connected to Jávea.
Modelo 210 in Javea: your questions answered
Common questions from non-residents in Jávea and the wider Marina Alta.
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Tell us where you stand and we will tell you the honest next step.
This page is general information about Spanish non-resident tax, not tax advice for your specific situation. Figures are confirmed for your case, in writing, before any filing.
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PHONE (CALLS)
+34 609 477 889WHATSAPP (MESSAGES ONLY)
+34 614 08 68 07DÉNIA OFFICE
Calle Ramón y Cajal 5E, Oficina 1, 03700 Dénia, Alicante
MORAIRA OFFICE
Calle del Dr. Calatayud, 39, planta baja, 03724 Moraira, Alicante