Imputed income tax in Spain: what non-resident owners pay when the home isn't let
If you live outside Spain and own a home there, Spain taxes you every year – even if you never rent it out. The tax is on imputed income (renta imputada): a notional income Spain assumes you get from having the home available. For 2025 it has to be declared by 31 December 2026.
Who has to pay it?
Every individual who is not tax-resident in Spain and owns an urban property there that is not let – a holiday flat you use yourself, a home you keep empty, or a property let only part of the year. It is declared on Modelo 210, income type 02. Each co-owner declares their own share, on their own form.
There is no tax on imputed income if the property is under construction or can't be used for planning reasons.
How it's calculated
Four numbers decide the result:
- The cadastral value (valor catastral) – the total figure on your IBI property tax bill, not the market value.
- The percentage: 1.1% if your town's cadastral values were revised in a general revaluation that took effect in the tax year or the 10 years before it; 2% otherwise. The tax agency's published criterion also applies 1.1% to any revaluation from 1 January 2012 onwards (55th additional provision of the Income Tax Act) – but the decrees extending that rule to 2024 and 2025 were repealed by parliament, and the one for 2026 (Royal Decree-law 29/2026) is not yet ratified. If your values took effect between 2012 and 10+ years before the tax year, ask an adviser which rate to use.
- The days you owned the home and it was not let, out of the 365 (or 366) days of the year.
- Your ownership share.
The result is multiplied by the tax rate: 19% if you are resident in the EU, Iceland, Norway or Liechtenstein, 24% for everyone else, including UK residents. No expenses can be deducted from imputed income.
If the property has no cadastral value yet (typical for new builds), the base is 50% of the higher of the purchase price or the value checked by the tax office, at 1.1%.
Want your own figure? Use the free Modelo 210 calculator → It runs in your browser and also covers rental income.
Worked examples (tax year 2025)
| Situation | Imputed income | Tax |
|---|---|---|
| German resident, sole owner, cadastral value €120,000 (revised 2014 → 1.1%), not let at all | €120,000 × 1.1% = €1,320.00 | × 19% = €250.80 |
| Same flat, German couple 50/50 – each files their own return | €660.00 each | €125.40 each |
| Same flat, UK resident sole owner | €1,320.00 | × 24% = €316.80 |
| Same flat, values last revised before 2012 → 2% | €2,400.00 | × 19% = €456.00 |
| German owner, let for 90 nights in 2025 (275 days not let) | €1,320 × 275/365 = €994.52 | × 19% = €188.96 (plus the tax on the rental income) |
The tax agency's own worked example uses exactly this method: a €60,000 cadastral value, revised, owned by a German resident and not let → €660 × 19% = €125.40.
If you also rent it out
Imputed income only applies to the days the home was not let. If you rent it for part of the year, you file two things: tax on the rental income for the days it was let, and imputed income for the rest – including the weeks it stood empty between bookings and the weeks you used it yourself. Keeping a simple calendar of rented, own-use and empty days is what makes both figures easy to defend.
Deadlines
| Imputed income for | Filing window |
|---|---|
| 2025 | 1 January – 31 December 2026 (direct debit until 23 December) |
| 2026 | 1 April – 31 December 2027 – the window now opens in April |
Filing late without a request from the tax office costs a surcharge of 1% plus 1% for each full month of delay (15% after 12 months, plus late interest), reduced by 25% if you pay on time. Late returns with nothing to pay (for example a zero-tax rental return) get a fixed penalty instead (General Tax Act, art. 198). On small amounts that is a few euros – but it adds up if several years are missing.
How to file
- Yourself: the tax agency's online Modelo 210 form (in Spanish). You need your NIE. You can file and pay online with an electronic certificate or Cl@ve, print the completed form and pay at a Spanish bank, or use the special procedure for paying by transfer from abroad described in the agency's guidance.
- Through a gestor or tax adviser, typically for a fee per return and per owner.
Either way you need the same figures: the cadastral value, the percentage, the number of days and each owner's share – exactly the boxes (N.º de días and Cuota participación) the form adds from 2027.
Tracking rented, own-use and empty days all year? The Modelo 210 Organiser does it from a calendar and splits everything between co-owners. Join the waitlist →
Official sources
- Spanish Tax Agency – imputed income from urban property for own use (non-residents): sede.agenciatributaria.gob.es
- Tax agency worked example (PDF): Ejemplo renta imputada
- Non-Resident Income Tax Act, arts. 24.5 (base), 25 (rates) and 27 (accrual on 31 December): BOE-A-2004-4527
- Income Tax Act, art. 85 and 55th additional provision: BOE-A-2006-20764
- Order HAC/623/2026 (new filing windows): BOE-A-2026-13573 · Tax agency note: nota modificaciones plazos
- Royal Decree-law 29/2026: BOE-A-2026-20823 · repeal of RDL 26/2026: BOE-A-2026-20526
- General Tax Act, art. 27 (late-filing surcharges): BOE-A-2003-23186