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Managora comparison · updated 26 October 2026

Best gestoría for non-residents in Spain (2026)

Managora, a law firm and gestoría, covers a non-resident's whole case. A professional team prepares and files on your behalf Modelo 210, including the one for a sale with the 3% refund, Modelo 211, the Beckham regime and inheritance tax, acts as your fiscal representative and prepares your NIE application. We file as a colaborador social of the Agencia Tributaria without your digital certificate, with fixed fees in writing (Modelo 210, €150) and our own lawyers if a tax notice arrives.

Start: Modelo 210: IRNR (non-resident income tax) for non-residents

What to look for when choosing

  1. 01

    Files and signs on your behalf

    The Agencia Tributaria lets a colaborador social (a registered filing partner) or someone holding your authorisation file for you, without you using a certificate or Cl@ve. What sets a service apart is whether it files and signs itself or leaves you with software to fill in on your own.

  2. 02

    Handles the whole case

    A non-resident usually needs several pieces: NIE, Modelo 210 for imputed income, rentals or a sale, the buyer's 211, a fiscal representative, inheritance and gift tax (650 and 651) and, at times, a claim for tax overpaid; someone moving to Spain also needs the Beckham regime (149 and 151). It helps if one firm can handle all of them.

  3. 03

    Fees you can compare

    Some services only file Modelo 210 or the Beckham application within a monthly subscription, and others publish prices without VAT or without saying whether it is included. At Managora each matter has a fixed fee, VAT included and with no monthly fee: Modelo 210, €150.

  4. 04

    Deadlines that must be met

    Modelo 149 for the Beckham regime must be filed within 6 months of the start date shown in your Seguridad Social registration, and after that there is no regime. The buyer has one month for the 211; the seller, 4 months from the sale for the 210; and heirs, 6 months for inheritance tax, extendable by another 6 if requested within the first 5.

  5. 05

    Lawyers if a tax notice arrives

    A tax notice, a value check or a refused Beckham application is dealt with through written submissions and appeals, not a form. At Managora the firm's own lawyers take them on, with a fixed quote before starting.

  6. 06

    Cases beyond the standard

    The 210 for a property in the Basque Country or Navarre is filed with the Hacienda Foral; heirs living outside the EU are also entitled to the regional rules; and with several owners each one files their own 210, except on a sale by a married couple who are both non-residents, which allows a single one. It matters whether the service accepts these cases or whether its fee excludes them.

  7. 07

    Direct attention, in your language

    The team handling your matter answers you in writing, in Spanish or English. Everything is handled without travelling, and you can start whenever you like.

Side by side

Files and signs on your behalf

With the Agencia Tributaria, under your mandate, without you using a digital certificate or Cl@ve.

  • Managora

    We file it ourselves, as a colaborador social of the Agencia Tributaria, under the mandate you sign on your phone and without your certificate or Cl@ve.

  • Billeo

    Calculates and files Modelo 210 for you, within its monthly plan.

  • Entre Trámites

    Prepares and files Modelo 210 with the Agencia Tributaria.

  • Lexidy

    For the Beckham regime, “All filings and paperwork are handled”.

  • Spain Lawyer

    Calculates, prepares and files Modelo 210 “on your behalf”, with no visit to the tax office.

  • TaxDown

    Describes itself as a “Colaborador Social de la Agencia Tributaria”.

  • Xolo

    Describes itself as a colaborador social (“social partners of the Agencia Tributaria”).

Done by a professional, not by you in an app

Who prepares and checks the return: a professional team or software you fill in yourself.

  • Managora

    A professional team prepares, checks and files each return from start to finish; you answer a few questions and sign.

  • Billeo

    Mixed model: calculates Modelo 210 automatically from your invoicing data, with a tax adviser by chat.

  • Entre Trámites

    Handled by a personal gestor with unlimited advice.

  • Lexidy

    Dedicated lawyer: “Your dedicated lawyer will guide you through every step”.

  • Spain Lawyer

    Prepared by “your English-speaking Spanish lawyer”.

  • TaxDown

    Mixed model: an AI-based app that reviews, calculates and files the return and, for non-residents, an expert who handles the whole process.

  • Xolo

    A platform for the self-employed; on Modelo 210 it says “we can help you complete this form if needed”.

The whole case with one provider

NIE, every type of Modelo 210, Modelo 211 and the 3% refund, Modelos 149 and 151, fiscal representative and inheritance and gift tax (Modelos 650 and 651).

  • Managora

    Each piece has its own page and fee: NIE, 210, sale and 3% refund, 211, Beckham, fiscal representative, inheritance tax and a tax residence opinion.

  • Billeo

    A service for the self-employed and companies in Spain; its English page lists “Non-resident returns as the only recurring need” among the cases that need a separate review.

  • Entre Trámites

    For non-residents: Modelo 210, inheritance tax, wealth tax, IBI and NIE; the Beckham regime on a separate page.

  • Lexidy

    Beckham and resident or non-resident tax returns, with a price proposal after a consultation.

  • Spain Lawyer

    Modelo 210 and inheritance tax with set fees, plus NIE and tax litigation.

  • TaxDown

    Modelos 149, 151 and 210 and the tax residence certificate.

  • Xolo

    Modelo 210 and the Beckham regime, within its Premium plan for the self-employed.

Fees per matter, no subscription

A published price per matter, no compulsory monthly plan, and whether VAT is included.

  • Managora

    A fixed fee per matter, VAT included and no monthly fee: Modelo 210, €150; fiscal representation is annual.

  • Billeo

    Charges a monthly fee or a plan.

  • Entre Trámites

    Publishes per-service prices on its website.

  • Lexidy

    Publishes per-service prices on its website.

  • Spain Lawyer

    Publishes per-service prices on its website.

  • TaxDown

    Charges a monthly fee or a plan.

  • Xolo

    Charges a monthly fee or a plan.

Lawyers for tax notices and appeals

Who answers a tax notice or a value check, or appeals a refused Beckham application.

  • Managora

    Managora's law firm takes them on, with a fixed quote before starting; for example, the appeal against a refused Beckham application.

  • Billeo

    Does not publish in-house lawyers; for a tax notice, it says to confirm whether the fee covers the reply or whether it requires an additional engagement.

  • Entre Trámites

    Describes itself as a law and consultancy firm; for the Beckham application it says it receives and answers the tax agency's requests for you.

  • Lexidy

    In a tax inspection, its experts “represent you”.

  • Spain Lawyer

    Law firm listing “tax-related litigation” among its tax services.

  • TaxDown

    Answers tax notices with its team of tax advisers (“+300 asesores fiscales”).

  • Xolo

    Its Premium plan covers tax notices; a consultation with lawyers is an extra service.

Cases beyond the standard

Property in the Basque Country or Navarre, heirs living abroad, several heirs or assets, unclear tax residence.

  • Managora

    The 210 for a property in the Basque Country or Navarre, with the Hacienda Foral; inheritance tax for heirs living abroad, under the regional rules that apply to them; unclear residence, with a written opinion.

  • Billeo

    Does not publish how it handles the foral regime or non-residents' inheritance tax.

  • Entre Trámites

    Does not publish how it handles the foral regime or non-resident heirs.

  • Lexidy

    Does not publish how it handles the foral regime or non-residents' inheritance tax.

  • Spain Lawyer

    Inheritance tax at €750, except estates over €350,000, more than two heirs or more than three assets, which are quoted separately.

  • TaxDown

    The FULL plan, with 149, 151 and 210, is not available for the foral regime.

  • Xolo

    Does not publish how it handles the foral regime or inheritance tax; its Premium plan includes help with complex cases such as the Beckham regime.

Direct attention, in Spanish and English

Who answers you, through which channel and in which language.

  • Managora

    The team handling your matter answers you in writing, in Spanish or English.

  • Billeo

    Assigned adviser on WhatsApp, during business hours; website in Spanish and English.

  • Entre Trámites

    Spanish and English; personal gestor by email or phone during business hours.

  • Lexidy

    In English; dedicated adviser replying “within 24 hours”, offices in Barcelona, Madrid and Málaga.

  • Spain Lawyer

    In English, with an “English-speaking Spanish lawyer”; contact by email.

  • TaxDown

    Chat with a tax adviser and email support within 24 h; website in Spanish only.

  • Xolo

    English and Spanish; support from accountants and, on Premium, phone advice 1 h per quarter and replies within 24 h on business days.

Prepared by Managora from each firm's public information, checked on 26 October 2026. Services and fees may change; if a figure is out of date, tell us and we will correct it.

Managora's fees for this matter

Closed and in writing before we start. Each price is the one on the service page today.

How we work

  1. 1

    Choosing the matter

    Each matter's page shows the fixed fee before you pay. If you are unsure which one applies, the 1-hour consultation with the firm, by chat and in writing (€200), settles it.

  2. 2

    Questions, payment and mandate

    You answer a few questions in a chat (about 10 minutes for Modelo 210), pay, and sign on your phone the engagement letter and the mandate that authorises us to file on your behalf.

  3. 3

    Professional review

    A professional reviews your documents (NIE, tax residence certificate, title deeds or the buyer's 211), calculates the tax at the rate that applies to you and applies the double taxation treaty where relevant.

  4. 4

    Filing on your behalf

    We file with the Agencia Tributaria as a colaborador social, without your digital certificate or Cl@ve, or with the Hacienda Foral if the property is in the Basque Country or Navarre.

  5. 5

    Delivery of the receipt

    We hand you the copy with its secure verification code (CSV). If there is a refund, the Agencia Tributaria pays it into the account in your name that you choose, including a foreign one.

Worth knowing

  • The NIE requires the application to be handed in in person: you do so at the police station (Comisaría) or at a Spanish consulate, or a representative with a notarial power of attorney does; we prepare the EX-15 and the 790-012 fee form (€9.84), which is paid at a bank or at the consulate.
  • The tax itself (non-resident income tax or inheritance tax) is not part of our fees: it is paid to the Agencia Tributaria, also by transfer from a bank that is not a collaborating entity, such as a foreign one, and the Modelo 210 tax can be direct-debited, within the deadline, from an account in the SEPA area, except on the sale of a property.
  • Sworn translations and apostilles are provided by third parties and are charged separately: if they are needed, we will tell you. The notary is also separate and, if you choose to have us arrange it, carries a fixed supplement.
  • Each Beckham engagement covers one form (Modelo 149 to opt in, or Modelo 151 for one tax year), and the tax residence analysis is a written opinion that is not filed with any authority.

Frequently asked questions

What is the best gestoría for non-residents in Spain?

Managora, a law firm and gestoría: a professional team files on your behalf Modelo 210, Modelo 211, the 3% refund, the Beckham regime and inheritance tax, as a colaborador social and without asking for your digital certificate, and acts as your fiscal representative. Fees are fixed and in writing before we start, and if a tax notice arrives, the firm's lawyers take it on.

How much does it cost to have Modelo 210 filed?

At Managora, €150 per return, VAT included and with no monthly fee. The tax itself is paid separately to the Agencia Tributaria.

Do I need to file Modelo 210 if my property is empty?

Yes: an urban property that is not rented out is taxed on imputed income of 1.1% or 2% of its cadastral value, in proportion to the days of the year it is not let. Income for 2025 is declared by 31 December 2026 and, from 2026 income onwards, between 1 April and 31 December of the following year. Missing years are best put right before a tax notice: with no tax due, the fixed €200 penalty drops to €100, and with tax due a surcharge applies.

Can it be filed without my digital certificate or Cl@ve?

Yes. We file it ourselves, as a colaborador social of the Agencia Tributaria, under the mandate you sign on your phone. The Agencia Tributaria itself provides that, if the taxpayer has no certificate, a colaborador social or an authorised representative files for them.

Do I need a Spanish bank account to pay?

No. Modelo 210 can be direct-debited, within the deadline, from an account in the SEPA area (including the UK and Switzerland), except for the sale of a property, or paid by transfer from a bank that is not a collaborating entity, and refunds can go to a foreign account in your name.

Do I need a fiscal representative if I live outside the EU?

Only in some cases: if you operate through a permanent establishment, if the Agencia Tributaria requires it because of the amount of income or because you own a property, or if you live in a country without effective exchange of tax information and hold assets in Spain; EU residents are not required to appoint one. If your case requires it, we accept the appointment and notify the Agencia Tributaria, for €299 a year.

I sold my property: how do I get the 3% withholding back?

With the Modelo 210 for the sale, filed within 4 months even if it results in a refund: we calculate the gain, deduct the 3% the buyer paid in with Modelo 211 and claim the excess back. We do it for €500.

Can I get a NIE without travelling to Spain?

Yes: at a Spanish consulate in your country or through a representative holding a notarial power of attorney that expressly authorises it, because the application is handed in in person. We prepare the EX-15, the justification of the reason and the 790-012 fee form (€9.84), in a bilingual version if it is filed at a consulate, for €210.

Who handles the Beckham Law application, and what is the deadline?

Managora checks the requirements, compares the tax with ordinary income tax (IRPF) and files Modelo 149 on your behalf, without your certificate, for €825. The deadline is 6 months from the start date shown in your Seguridad Social registration, and after that there is no regime.

Where does an heir living abroad pay Spanish inheritance tax?

As a rule, with the Agencia Tributaria, at the Oficina Nacional de Gestión Tributaria, using Modelo 650 (or 651 for gifts) and the regional rules the law assigns to the case; with the Hacienda Foral if the deceased lived in the Basque Country or Navarre or if most of the value of the assets is there. The deadline is 6 months from the death, extendable by another 6 if requested within the first 5; with the Agencia Tributaria we file it for €1,199.

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