If you own a property in Spain as a non-resident, you are legally required to file a Modelo 210 return annually, even if the property is empty or used only for holidays. MB Consulting guides you step-by-step with zero tax knowledge required. Our fast, secure, and stress-free online filing service guarantees full accuracy at a fraction of the cost of a traditional gestoría.
Even if you don't rent out your Spanish property, the Tax Office assumes you receive a notional income. This is called Imputed Income or 'Renta Imputada', and must be declared annually through the Modelo 210 form.
If you own property in Spain as a non-resident and do not rent it out, Spanish tax law assumes that you derive a benefit from it, termed "imputed income" (deemed rental value). This must be declared and taxed annually.
The calculation is based on the cadastral value (Valor Catastral) of your property. Typically, 1.1% (if revalued recently) or 2.0% of the cadastral value is declared as deemed income. On this amount, EU/EEA citizens pay a flat rate of 19% tax, while non-EU citizens (e.g. UK, Switzerland, USA) pay 24%.
Applies to all second homes, holiday properties, garages, and storage rooms.
Required even if the property is empty all year.
Levied by the Agencia Tributaria. Completely separate from local taxes like IBI or rubbish fees.
Missing the filing can result in penalties, surcharges, and interest.
Non-residents in Spain must file Imputed Income Tax if they fall into any of these situations:
Even if it's for personal use or empty. Garages, storage rooms, or other units must also be declared separately.
When a property is shared, each co-owner must submit their own Modelo 210.
If you bought or sold a property during the year, tax is calculated pro-rata for the months you owned it.
If the property is rented out partially or fully, the unoccupied periods are still subject to Imputed Income Tax.
Imputed income tax is filed once a year.
The deadline is December 31st of the following calendar year (e.g. tax year 2025 must be declared and paid on or before December 31, 2026).
Each joint owner registered on the title deed must submit an individual tax declaration.
The tax is calculated with the following formula:
Shown on your IBI (local property tax) receipt.
Assigned to each municipality, set at either 1.1% or 2%.
19% for EU/EEA residents, 24% for non-EU residents.
Refers to the percentage of the property you own.
If rented, only the unoccupied periods are taxed. Prorated if you owned the property for part of the year.
Imputed Income Tax for non-residents (Modelo 210)
Price per property. Garages and storage rooms are filed separately starting at €29.95. For 5+ owners or multiple properties, pricing is calculated in the checkout.
File your Modelo 210 in minutes, no Spanish paperwork or jargon.
Never miss a deadline. We notify you so you never risk late fees or penalties.
Set it once and MB Consulting takes care of your yearly filing automatically.
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Yes. If a property is owned by two or more people (e.g. a couple owning 50% each), a separate Modelo 210 tax return must be filed and paid for each owner. In our checkout form, you can select the total number of owners to file for everyone at a discount.
It is printed on your local municipal property tax bill, known as the "IBI" (Impuesto sobre Bienes Inmuebles) receipt. Look for the term "Valor Catastral".
The tax agency can levy late payment interests and penalties, and even embargo Spanish bank accounts. Furthermore, when you sell the property, the notary will verify that you have paid your non-resident taxes for the last 4-5 years.