Non-resident income tax (Modelo 210)
If you own a holiday home in Spain but live elsewhere, you must file a yearly income tax return for the imputed income from that property.
As a non-resident owner, you pay tax on the imputed income of your property even if you never rent it out. This is a yearly filing independent of other local taxes like IBI.
How the tax works
Spanish tax law assumes that your holiday home provides you with a benefit, so it requires you to report this as income. This is called 'imputed income' and is calculated based on the cadastral value of the property.
This obligation applies to non-residents who own property but do not reside in Spain for tax purposes. If you rent the property out, you would declare the rental income instead, but this guide covers the case where the home remains for your private use.
- File every year during the calendar year following the tax year
- Based on the cadastral value (valor catastral) of the property
- Separate from municipal IBI (council tax)
Tax rates and calculation
The tax is calculated by applying a percentage to the imputed income, which is a fraction of the cadastral value. The rate depends on your tax residency.
| Factor | EU/EEA Residents | Others (UK/US/etc) |
|---|---|---|
| Tax Rate | 19% | 24% |
Agencia Tributaria, as of October 2026.
Example: If your property has a cadastral value of €100,000, the tax base is typically 1.1% of that value (€1,100). A non-EU owner would pay 24% of €1,100, which is €264 for the year.
Calculate your yearly property costs
See how this tax fits into your overall ownership costs in our calculator.
Filing the tax
- CalculateObtain your property's cadastral value from your annual IBI receipt.
- PrepareUse the Modelo 210 form provided by the Agencia Tributaria to calculate the exact amount due.
- FileSubmit the form and pay the tax via a Spanish bank account or through an online tax representative.
We are a property cost calculator. We do not provide tax advice or filing services. Consult with a qualified tax gestor to ensure your filings are correct.
Common questions
Is this the same as IBI?
No. IBI is a municipal tax paid to your local town hall. Modelo 210 is a state income tax filed with the central tax authority.
What if I own the property with a spouse?
Each owner is responsible for filing their own tax return based on their percentage of ownership in the property.
Do I pay if I sell the home?
Yes, you file for the portion of the year you held the property. When selling, there are also separate capital gains taxes.