Dutch Owners on the Costa Blanca: Modelo 210 Obligations 2026

Dutch buyers are the fastest-growing group on the Costa Blanca. Even if you do not rent out your property, as a non-resident owner in Spain you must pay annual imputed income tax via Modelo 210 at the 19% rate for EU residents.

What is imputed income?

Imputed income taxes the private use of a Spanish property that does not generate rental income. It is calculated as 1.1% of the cadastral value (if revised after 2012) or 2% (if not), multiplied by 19%.

• Tax rate: 19% for Netherlands tax residents (EU)
• Annual deadline: 1 January to 31 December of the following year
• Popular areas: Torrevieja, Orihuela Costa, Altea, Dénia, Jávea
• If you rent: quarterly rental income tax with expense deductions at 19%

Local guides

• Modelo 210 in Torrevieja
• Costa Blanca hub
• Complete Dutch owners guide
• Imputed income explained

SpainTaxForm files your imputed income Modelo 210 from €49, with Dutch-language support.

Sources

• 1AEAT — Imputed income on Spanish property (IRNR)
• 2Notarial College of Valencia — Foreign buyers Alicante 2024
• 3Belastingdienst — Foreign income