Still need to declare 2025 imputed property income? File and pay by 31 December 2026, or request direct debit by 23 December. The 2027 window starts in April.
It is already November 2026. If you are not tax-resident in Spain and your Spanish home was available for your own use during 2025, now is the time to check whether your imputed property income Modelo 210 is still outstanding. The ordinary filing and tax payment deadline is 31 December 2026. Do not confuse the filing year, 2026, with the income year being declared, 2025.
Who should check this obligation?
This obligation can affect non-resident individuals who own an urban home in Spain for personal use or leave it empty. You do not need to have received rent: imputed income is a tax amount calculated because the property is available to you. If it was rented for part of the year, separate rented days from days available for personal use. Each co-owner declares their own share; one owner filing 100% does not generally cover everyone. Spanish tax residents follow the IRPF rules rather than this non-resident return.
The calendar: 2025 is not 2026
| Income year | Filing and tax payment | Tax direct debit |
|---|---|---|
| 2025: personal use or days not rented | 1 January – 31 December 2026 | 1 January – 23 December 2026 |
| 2026: personal use or days not rented | 1 April – 31 December 2027 | 1 April – 23 December 2027 |
What changes next year?
Order HAC/623/2026 moves the start of the imputed income filing window from 1 January to 1 April of the following year. It first applies to imputed income for 2026, which can be filed from 1 April 2027. The closing date remains 31 December and the direct-debit cutoff remains 23 December. The 2025 deadline is not extended to April 2027: that return is still due in December 2026.
Returns submitted from 1 January 2027 also include content changes, such as fields for the number of days and ownership share. The new expenses annex concerns rented or sublet properties; it does not make expenses deductible for a home kept for personal use. Rental income has a different calendar: do not apply rental deadlines to imputed income.
How imputed income is calculated
The starting point is the cadastral value, not the purchase price or the reference value used for other taxes. Apply the relevant imputation percentage (1.1% or 2%, depending on the legal conditions and cadastral revision), adjust for days and ownership share, then apply the non-resident income tax rate: generally 19% for residents of the EU or EEA states with effective tax-information exchange, and 24% for others. Nationality does not determine the rate: tax residence does.
Illustrative example, not a quotation: cadastral value €100,000, a 1.1% imputation rate where applicable, 100% ownership and 365 available days in 2025: taxable base €1,100; tax €209 at 19% or €264 at 24%. At 50% ownership those amounts would be €104.50 and €132. If the property was available for only part of the year, also adjust for days. The tax is separate from the service fee.
What to prepare now, in November
- Each owner’s NIF/NIE, identity details and country of tax residence.
- The full property address and correct cadastral reference (usually 20 characters).
- The IBI bill or certificate showing the applicable cadastral value and revision details.
- Ownership percentages and purchase, sale or ownership-change dates during 2025, if applicable.
- Days available for personal use and any rental periods.
- The tax payment method and bank details if you want direct debit.
What happens if you file late?
If you file voluntarily after the deadline without a prior tax notice, late-filing surcharges under article 27 of the General Tax Law may apply: 1% plus another 1% for each complete month of delay up to twelve months; after more than twelve months, 15% and, where applicable, late-payment interest. If the AEAT has already issued a notice, the treatment may differ. Do not leave it to the last few days: correcting an NIE, address or cadastral reference can take time.
Frequently asked questions
Must I declare even if I do not rent out the home?
Yes, imputed income may arise for days the property is available to you, even without actual income. The circumstances and property-specific exceptions need to be checked.
Does paying IBI replace Modelo 210?
No. IBI is a local property tax and Modelo 210 reports the national non-resident tax; they are separate obligations.
Can I request tax direct debit on 31 December?
Not within the ordinary AEAT window: direct debit for 2025 imputed income closes on 23 December 2026. Afterwards you must use another accepted payment method and complete filing and payment on time.
Can I file 2026 imputed income in January 2027?
Not within the new ordinary window: it opens on 1 April 2027. It still closes on 31 December 2027.
Prepare your Modelo 210 in good time
With SpainTaxForm you can begin preparing your return and provide the property and owner details. If your 2025 tax has already been correctly declared and paid, do not file a second return because of this reminder. If you have only paid the service fee, also check the status of the tax filing and tax payment.
Information reviewed on 2 November 2026. General guidance: check your individual circumstances and official AEAT notices before filing.
Sources
Comments(0)
Sign in to leave a comment
Be the first to comment.