What is the Modelo 210 tax in Spain?

Modelo 210 is the official Spanish form non-resident property owners must file with AEAT to declare income from Spanish property: imputed income, rental income, capital gains on sales, and the 3% withholding refund.

What is the non-resident tax rate in Spain for 2026?

EU and EEA residents pay 19% and may deduct rental expenses. Non-EU residents (including the UK after Brexit) pay 24% and cannot deduct expenses.

Can I file Modelo 210 online from another country?

Yes. SpainTaxForm generates the official .210 file accepted by AEAT and lets you file from any country without travelling to Spain or hiring a local lawyer.

How much does it cost to file Modelo 210 with SpainTaxForm?

Imputed income starts at €30, rental income from €80, and capital gains or 3% withholding refunds at €160.

Is cadastral value the same as market price?

No. Cadastral value is usually below sale price. It is an administrative value set by the Cadastre.

Where on the IBI receipt?

In the property data section as total cadastral value split into land and construction.

Reference vs cadastral value?

Reference is a 20-character code identifying the property. Cadastral value is the euro amount.

Can cadastral value change?

Yes, after general or partial Cadastre revisions or works increasing built surface.

Does it affect IBI and Modelo 210?

Yes. The same value determines municipal IBI and Modelo 210 imputed income base.

Wrong cadastral value used?

AEAT may assess correct tax with surcharges and penalties. Always use latest IBI or Cadastre value.

Cadastral value in Spain: complete guide for non-residents (2026)

Cadastral value is the base for Modelo 210 imputed income and municipal IBI. Learn what it is, where to find it and how to calculate tax.

What is cadastral value (valor catastral)?

Cadastral value is the administrative valuation the Cadastre assigns to each property in Spain. It is not market value but the official amount used for IBI and Modelo 210 imputed income.

It splits into land and construction values. The cadastral reference (20 characters) identifies the property; cadastral value is the euro amount for tax percentages.

How to check cadastral value

Obtain cadastral value from several official sources.

IBI receipt: simplest method. Shows total cadastral value, land and construction.
Cadastre website (sedecatastro.gob.es): search by reference or address.
Purchase deed: sometimes includes value at acquisition.
Land registry note: may show reference but not always current value.

Impact on imputed income: 1.1% vs 2%

For Modelo 210 imputed income, tax base is a percentage of total cadastral value depending on revision in last 10 years.

Revised in last 10 years: 1.1% imputation.
Not revised or revision over 10 years ago: 2% imputation.
Revision info on IBI receipt or Cadastre query.
Higher cadastral value means higher base, but revision rate may reduce impact.

Modelo 210 calculation with cadastral value

Formula: Tax base = Cadastral value × imputation %. IRNR = Base × Rate (19% EU/EEA or 24% rest). Each co-owner calculates on their ownership share.

Imputed income formula with cadastral value

Tax = Cadastral value × (1.1% or 2%) × (19% or 24%)

Cadastral value: Total euro amount on IBI or Cadastre.
1.1% or 2%: Based on cadastral revision in last 10 years.
19% or 24%: Based on proven tax residence country.

Calculation examples with cadastral value

German owner (EU), revised value €120,000

Cadastral value: €120,000
Revision: Yes (<10 years) → 1.1%
Residence: Germany (EU) → 19%

Base = 120,000 × 1.1% = €1,320 | Tax = 1,320 × 19%

€250.80/year

British owner (non-EU), unrevised value €85,000

Cadastral value: €85,000
Revision: No → 2%
Residence: UK → 24%

Base = 85,000 × 2% = €1,700 | Tax = 1,700 × 24%

€408/year

French couple 50/50 co-owners, value €100,000 revised

Total cadastral value: €100,000
Ownership: 50% each spouse
Base per person: 100,000 × 1.1% × 50% = €550

Individual tax = 550 × 19% (France, EU residence)

€104.50/year per spouse

FAQ about cadastral value

Calculate Modelo 210 with correct cadastral value

SpainTaxForm detects cadastral revision and calculates tax automatically. From €30.

Related resources

Explore more Modelo 210 and IRNR guides

Modelo 210 Hub

Guía definitiva IRNR: tipos, plazos y checklist 2026

Cadastral value in Spain: complete guide for non-residents (2026)

What is cadastral value (valor catastral)?

How to check cadastral value

Impact on imputed income: 1.1% vs 2%

Modelo 210 calculation with cadastral value

Imputed income formula with cadastral value

Calculation examples with cadastral value

German owner (EU), revised value €120,000

British owner (non-EU), unrevised value €85,000

French couple 50/50 co-owners, value €100,000 revised

FAQ about cadastral value

Is cadastral value the same as market price?

Where on the IBI receipt?

Reference vs cadastral value?

Can cadastral value change?

Does it affect IBI and Modelo 210?

Wrong cadastral value used?

Calculate Modelo 210 with correct cadastral value

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