Holiday Home Tax in Spain: What Non-Resident Owners Must Pay
If you own a holiday home in Spain and live abroad, Spanish law requires an annual tax declaration — even if the property is never rented out. Here is exactly what you owe, when, and how to file it online.
Why your empty holiday home is taxed in Spain
Spain applies a deemed income called "renta imputada" (imputed income) to every urban property owned by a non-resident that is not the owner’s main residence. The logic: owning a second home gives you a usable benefit, so the state taxes a notional income of 1.1% or 2% of the property’s cadastral value (the administrative value on your IBI receipt, usually well below market value).
This tax is declared once a year using Modelo 210, the Spanish non-resident income tax form (IRNR), filed with the tax agency AEAT. It applies to every non-resident owner individually: a couple owning 50/50 files two declarations, each for half the cadastral value.
AEAT sends no reminders
Unlike HMRC or other tax authorities, the Spanish tax agency never contacts non-residents about this obligation. Many owners discover it years later and face back-taxes for up to four years plus surcharges of 5% to 20% and interest.
How much is the holiday home tax?
19% — EU / EEA residents
Residents of EU countries plus Iceland, Norway and Liechtenstein pay 19% on the imputed income. If you rent the property out, you can deduct expenses (mortgage interest, insurance, community fees, IBI, repairs).
24% — UK, USA and rest of world
Since Brexit, UK residents pay the 24% non-EU rate and cannot deduct any expenses from rental income. The same applies to owners resident in the USA, Canada, Switzerland or any other non-EU/EEA country.
Worked example
- Holiday apartment in Torrevieja, cadastral value €80,000 (revised in the last 10 years).
- Imputed income: €80,000 × 1.1% = €880 per year.
- UK resident (24%): €880 × 24% = €211.20 tax per year.
- German resident (19%): €880 × 19% = €167.20 tax per year.
- If the cadastral value has not been revised in 10 years, the 2% rate applies instead of 1.1%.
Filing deadlines 2026-2027
Deadlines are changing under Order HAC/623/2026 — note the new April windows from the 2026 tax year onwards:
| Declaration | Deadline | Notes |
|---|---|---|
| Imputed income, tax year 2025 | Until 31 December 2026 | Current rule: full following year |
| Imputed income, tax year 2026 onwards | 1 April – 31 December 2027 | New window starts 1 April (Order HAC/623/2026) |
| Rental income, tax year 2025 | 1 – 20 January 2026 | Single annual filing |
| Rental income, tax year 2026 onwards | 1 – 20 April 2027 | Moved from January to April |
Frequently asked questions
File your Spain holiday home tax online
SpainTaxForm prepares and submits your Modelo 210 to AEAT — no digital certificate, no trip to Spain, no Spanish required. From €34.95 per declaration.