Modelo 210: instructions and boxes (2026)
Learn to fill each Modelo 210 box with a complete imputed income numeric example.
Main Modelo 210 boxes
The official AEAT Modelo 210 includes identification, period, property data, tax base, tax due and payment boxes. Boxes vary by income type.
For imputed income, key boxes are NIF, cadastral reference, cadastral value, ownership %, tax base, 19%/24% rate and tax due.
Declaration types
Select the correct heading before economic boxes.
- Imputed income: heading 019 — own use or empty.
- Rental: heading 020 — income and deductible expenses.
- Capital gain on sale: heading 006.
- 3% refund: with capital gain, refund result.
Formula in the example
Tax = Cadastral value × 1.1% × 19%
- €120,000
- Cadastral value from IBI.
- 1.1%
- Imputation for value revised in last 10 years.
- 19%
- Rate for EU tax residents.
Full numeric example: 2025 imputed income
German owner, Alicante flat, revised cadastral value
- Cadastral value
- €120,000
- Cadastral revision
- Yes → 1.1%
- Tax residence
- Germany (EU) → 19%
- Ownership
- 100%
Base = 120,000 × 1.1% = €1,320 | Tax = 1,320 × 19% = €250.80
€250.80 due
Modelo 210 boxes (imputed income)
| Box / Field | Description | Example |
|---|---|---|
| NIF/NIE | Declarant ID | X1234567L |
| Period | Accrual year (e.g. 2025) | 2025 |
| Cadastral reference | 20-character property code | 1234567DF2890S0001WX |
| Cadastral value | Total from IBI receipt | €120,000 |
| Ownership % | Ownership percentage | 100% |
| Tax base | Cadastral value × 1.1% or 2% | €1,320 |
| Tax rate | 19% (EU/EEA) or 24% | 19% |
| Tax due | Base × Rate | €250.80 |
| Payment / NRC | Payment reference number | 22 alphanumeric characters |
FAQ about Modelo 210 boxes
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Automatic boxes, verified calculation and AEAT filing. From €30.
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