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Plain-English explanations of Modelo 210, each checked against the Spanish official gazette (BOE) and the tax agency, with worked examples.
Imputed income tax in Spain: what you pay when the home isn't let
1.1% or 2% of the cadastral value, worked examples, co-owners – and the 31 December 2026 deadline for 2025.
Rental income tax for non-residents (2026)
19% or 24%, deductible expenses and pro-rata, depreciation, and the new 1–20 April 2027 deadline.
UK owners after Brexit: 24% on gross rent – and the court case
What the 2025 National High Court ruling means, the Supreme Court appeal, and what to do now.
Estimate your own figures: free Modelo 210 calculator →
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.