Is this calculator free?

Yes. You can estimate imputed income, rental tax and capital gains for free with no registration required.

Does the result replace filing Modelo 210?

No. The result is an estimate. You still must file Modelo 210 with AEAT. SpainTaxForm prepares and submits the official return for you from €30.

Which rate should I use — 19% or 24%?

Use 19% if you are tax-resident in the EU/EEA (including Norway, Iceland and Liechtenstein). Use 24% for the UK and the rest of the world. Capital gains on sales use 19% for all non-residents.

Where do I find the cadastral value?

On your IBI receipt (valor catastral), on the Cadastre website, or on your property deed note. Do not confuse it with the cadastral reference code.

Can I deduct expenses on rental income?

Only if you are an EU/EEA resident. Then IBI, community fees, mortgage interest, repairs and similar costs are deductible. Non-EU residents tax gross rental income.

I am a US owner — is 24% the default here?

Yes. The English calculator defaults to Rest of the world (24%). Use ?eu=0 to force it. Capital gains on a sale are 19% for everyone. Keep the AEAT receipt for IRS Form 1116.

What rate do US citizens use in this calculator?

24% on imputed income and on gross rental income. Capital gains on a sale are 19% for all non-residents, including US owners. Switch the residence toggle to “Rest of the world (24%)” — it is the default on the English calculator.

Can I use this estimate on IRS Form 1116?

Use it as a planning figure only. The foreign tax credit needs the official AEAT Modelo 210 receipt showing tax paid. Convert euros to USD at the IRS-accepted rate for the payment date, then your US preparer completes Form 1116.

Does the calculator include FBAR?

No. FBAR (FinCEN 114) is a US reporting form for foreign bank accounts over $10,000. It is separate from Spanish Modelo 210. Directly held Spanish real estate is generally not an FBAR asset; the Spanish bank account used for the property may be.

Non-Resident Tax Spain Calculator

Estimate Modelo 210 tax for a second home, rental property or sale in Spain. Compare EU/EEA rates of 19% with UK/US rates of 24%; property sale gains use 19%.

Get started US owners guide

Quick answer

The Modelo 210 calculator estimates Spanish non-resident tax from cadastral value, rent or a sale. EU/EEA owners pay 19%; US and UK owners pay 24% on imputed income and gross rent. Capital gains are 19% for everyone. File with SpainTaxForm from €30.

Select declaration type

Country of residence

Rest of the world (24%)

Cadastral value (€)

Cadastral value revised?

Yes (1.1%)

This calculation is indicative. The final result may vary depending on your particular situation.

Calculator FAQ

Spanish non-resident property tax: worked examples at 19% and 24%

Imputed = cadastral value × 1.1% (or 2%) × residence rate · EU/EEA rent = (gross rent − eligible costs) × 19% · UK/US rent = gross rent × 24% · Sale gain × 19%

Empty Madrid apartment — US resident

Cadastral value: €180,000 (revised → 1.1%)
Ownership: 100%
Rate: 24% (non-EU)

€180,000 × 1.1% = €1,980 base. €1,980 × 24% = €475.20.

Tax due: €475.20 / year

Second home in Alicante — UK resident, 50% ownership

Full cadastral value: €100,000
Imputed-income percentage: 2% (assuming the reduced 1.1% does not apply)
Ownership and use: 50%; personal use for the full year
Residence rate: 24% (UK)

For the whole home: €100,000 × 2% × 24% = €480. Your 50% share is €240. To reproduce your share in the calculator, enter €50,000 and select the 2% option. For fewer personal-use days, prorate the annual result.

Estimated annual tax for this owner: €240

Long-term rental apartment — EU/EEA resident

Gross annual rent: €12,000
Eligible rental expenses: €4,000 (assumed documented and attributable to the rental)
Ownership and use: 100%; rented for the full year
Residence rate: 19% (EU/EEA)

Net rental income: €12,000 − €4,000 = €8,000. Tax: €8,000 × 19% = €1,520. Select EU/EEA residence, then enter rent and expenses separately. With the same rent, a UK/US resident is estimated at €12,000 × 24% = €2,880 without expense deductions.

Estimated annual rental tax: €1,520

Holiday let in Valencia — US landlord

Gross annual rent: €22,000
Expenses (IBI, community, repairs): €6,400 — not deductible under current AEAT criterion
Rate: 24% on gross

Select non-EU residence and enter €22,000 gross rent: €22,000 × 24% = €5,280. This estimate does not deduct the €6,400 costs. It assumes 100% ownership and rental use for the full year; any personal-use days need a separate imputed-income calculation.

Estimated annual rental tax: €5,280

Sale in Marbella — capital gains + 3% withholding

Purchase + costs: €410,000
Sale price: €520,000
3% withheld (Modelo 211): €15,600
Capital gains rate: 19% (all non-residents)

Assuming 100% ownership and no additional adjustments: €520,000 − €410,000 = €110,000 gain. Gain × 19% = €20,900 tax. The buyer withholds €520,000 × 3% = €15,600; deduct this from the tax, not from the gain.

Balance to pay: €5,300

Calculate, then file for your nationality

The same calculator applies 19% or 24% depending on where you live. US owners also need Form 1116 and often FBAR; Dutch owners credit Spanish tax against Box 3.

Spanish property tax for Americans24% IRNR, US–Spain treaty, Form 1116 and FBAR Guide for UK ownersPost-Brexit 24% rate and 3% sale withholding Rental income calculator19% net (EU) vs 24% gross (US/UK)Capital gains calculator19% on the gain and the 3% Modelo 211 withholding

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Non-Resident Tax Spain Calculator

Select declaration type

Country of residence

Calculator FAQ

Is this calculator free?

Does the result replace filing Modelo 210?

Which rate should I use — 19% or 24%?

Where do I find the cadastral value?

Can I deduct expenses on rental income?

I am a US owner — is 24% the default here?

What rate do US citizens use in this calculator?

Can I use this estimate on IRS Form 1116?

Does the calculator include FBAR?

Spanish non-resident property tax: worked examples at 19% and 24%

Empty Madrid apartment — US resident

Second home in Alicante — UK resident, 50% ownership

Long-term rental apartment — EU/EEA resident

Holiday let in Valencia — US landlord

Sale in Marbella — capital gains + 3% withholding

Calculate, then file for your nationality

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