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Modelo 210 calculator

Estimate the Spanish non-resident tax on your rental income and on the days your home wasn't let (imputed income) – for one owner, for 2024, 2025 or 2026. Everything runs in your browser; nothing you type is sent anywhere.

You and the year

Tax year

Your country of tax residence

Your ownership share (%)e.g. 50 if you own it with your partner

Days you owned the home this yearleave as is unless you bought or sold during the year

The property (from your IBI bill)

Cadastral value – total (€)

Cadastral value – building (€)

When did the current cadastral values take effect?Your town hall or the Catastro website can tell you

No cadastral value assigned yet?typical for new builds

Letting (whole property)

Nights rented in the year

Gross rental income (€)what guests paid, before the platform's commission

Platform / agency commissions (€)

Expenses for the year (whole property)

Only owners resident in the EU, Iceland, Norway or Liechtenstein can deduct expenses. Enter full-year amounts – the calculator applies the rented share.

Booking costs (€)cleaning between guests, key holder, guest supplies

Year-round costs (€)IBI, community fees, insurance, utilities, rubbish tax

Mortgage interest + repairs (€)

Purchase price (€)

Purchase costs & taxes (€)notary, registry, transfer tax or VAT, agent

Improvements so far (€)not repairs

Furniture let with the home (€)

Year the furniture was bought

Estimated tax: –Details ↓

Estimated tax for your share

–

Rental income
Gross income (your share)
Deductible expenses
Tax base
Rate
Tax on rental income
Filing window
Imputed income (days not rented)
Days not rented
Percentage of cadastral value
Imputed income (your share)
Tax on imputed income
Filing window

Indicative estimate, not tax advice. Each co-owner files separately.

Free checklist + waitlist price

Get the waitlist price (€19 instead of €29, until 31 January 2027) and the free deadline checklist. Four short emails in the first two weeks, then at most one a month plus deadline reminders.

Sign-ups open in a few days – your email has not been saved yet, please come back soon. Meanwhile, here is the free deadline & documents checklist (PDF).

Want this done for the whole year, automatically?

The calculator needs totals. The Modelo 210 Organiser builds them for you from each booking and each bill, counts the rented and own-use days from a calendar, splits everything between co-owners and gives every owner their figures for the form – in Excel or Google Sheets.

See what's inside

How the estimate works

Rate: 19% if you're resident in the EU, Iceland, Norway or Liechtenstein; 24% otherwise, including the UK (Non-Resident Income Tax Act, art. 25).
Expenses (EU/EEA only): booking costs count in full; year-round costs, interest and repairs count for the share of days you owned the home that it was rented. Interest + repairs can't exceed gross income (Income Tax Regulation, art. 13).
Depreciation: 3% a year of the higher of the purchase cost without land (split using the cadastral values) or the cadastral building value, for the rented days; furniture 10% (art. 14; AEAT worked example).
Imputed income: 1.1% (values revised from 2012) or 2% of the cadastral value, for the days not rented, times your share (AEAT).
Deadlines: Order HAC/623/2026 and Order HAC/56/2024.

The figures were checked against the tax agency's own worked examples (12 × €1,000 rent for a German resident → €2,280; a €60,000 cadastral value left empty → €125.40).

Indicative information and calculations only – not tax advice. Not affiliated with or endorsed by the Spanish Tax Agency (AEAT) or any tax adviser. Rules can change; check your own situation with a qualified Spanish tax adviser before filing.