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.

Do I have to pay even if I only use my property for holidays?

Yes. Any period when the property is not rented generates an obligation to pay imputed income tax, including personal/vacation use. It doesn't matter if you visit once a year or never visit at all.

When do I have to file the return?

The filing deadline is from January 1 to December 31 of the year following the tax year. For example, 2024 income must be filed sometime during all of 2026. There is no fixed date; you can file anytime during that period.

Where can I find my cadastral value?

On the IBI receipt (Property Tax) you receive annually. You can also check it on the Electronic Office of the Cadastre (www.catastro.minhap.es) by entering your property details.

What's the difference between revised and non-revised cadastral value?

The imputation percentage varies depending on when the cadastral value was last revised. If revised within 10 years, use 1.1%. If more than 10 years ago (or never revised), use 2%. This information is shown on your IBI receipt or cadastre documentation.

Can I reduce imputed income if I rent part of the year?

Yes, but only for the portion rented. If you rent for part of the year, you pay imputed income only for the months it wasn't rented. For rented months, you declare actual rental income as capital property income.

Can I file the return without a digital certificate?

Yes. With SpainTaxForm we handle the entire filing without needing a digital certificate. You only need your personal details, the cadastral value, and to confirm your country of residence.

What happens if I don't file imputed income?

The Tax Agency can impose penalties from 50% to 150% of unpaid tax, plus late payment interest. They can claim unpaid taxes from the past 4 years. It's better to regularize your situation as soon as possible.

Imputed Income — Modelo 210

The tax that every non-resident property owner with an empty property must file annually

What is imputed income (Presumed Income)?

Imputed income is a presumed income (also called "rendimiento presunto") that the Spanish Tax Agency (AEAT) attributes to non-resident owners of properties in Spain who do not rent them. The property is considered to generate a fictitious "benefit" simply by owning it, even if no actual income is received. This system is applied worldwide: you must pay tax on this fictional income even if you live in another country.

It is calculated by applying a percentage to the cadastral value (official value set by the Spanish tax authority): 1.1% if the cadastral value has been revised in the last 10 years, or 2% if it has not been revised. The cadastral value is also used to calculate your annual IBI property tax.

Example: If your property has a cadastral value of €100,000 and was revised less than 10 years ago, the imputed income would be €100,000 × 1.1% = €1,100. You then apply the tax rate (19% if you're an EU/EEA resident, or 24% otherwise). Therefore, you would pay €1,100 × 19% = €209 annually.

Imputed income calculator

Cadastral value (€)

Cadastral value revised in the last 10 years?

Country of residence

EU/EEA (19%)

Enter the cadastral value

Modelo 210 imputed income examples

Tax = Cadastral value × Imputation % × days/365 × Tax rate

German owner (EU), unrevised value €95,000 → 2%

Cadastral value: €95,000
Revision: No → 2%
Residence: Germany (EU) → 19%
Ownership: 100%

Base = 95,000 × 2% = €1,900 | Tax = 1,900 × 19%

€361/year

British owner (non-EU), revised value, 180 days ownership

Cadastral value: €110,000
Revision: Yes → 1.1%
Days as owner: 180 of 365 (mid-year purchase)
Residence: UK → 24%

Annual base = 110,000 × 1.1% = €1,210 | Pro-rata = 1,210 × 180/365 = €597 | Tax = 597 × 24%

€143.28

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

Total cadastral value: €100,000
Revision: Yes → 1.1%
Ownership: 50% each spouse
Residence: France (EU) → 19%

Base per person = 100,000 × 1.1% × 50% = €550 | Tax = 550 × 19%

€104.50/year per spouse

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Imputed Income — Modelo 210

What is imputed income (Presumed Income)?

Imputed income calculator

Modelo 210 imputed income examples

German owner (EU), unrevised value €95,000 → 2%

British owner (non-EU), revised value, 180 days ownership

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

Frequently asked questions

What is imputed income?

Do I have to pay even if I only use my property for holidays?

When do I have to file the return?

Where can I find my cadastral value?

What's the difference between revised and non-revised cadastral value?

Can I reduce imputed income if I rent part of the year?

Can I file the return without a digital certificate?

What happens if I don't file imputed income?

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