Modelo 210. File Your Imputed Income Tax Online
If you own property in Spain as a non-resident, the Tax Agency assumes a notional 'imputed' income even when you do not rent it out. You must declare it every year.
How it is calculated
base = cadastral value × imputed % × (days not rented ÷ 365) × ownership % tax = base × rate (rate = 19% EU/EEA | 24% rest) imputed % = 1.1% (reviewed municipality) or 2%
Worked example
German resident, cadastral value €103,890.50, 2% rate, 19%, 365 days → tax ≈ €394.78.
Deadline: 1 January – 31 December of the following year for 2025 and earlier accruals; 1 April – 31 December from 2026 accruals onwards. Direct debit is available from 1 January to 23 December for 2025 and earlier accruals, and from 1 April to 23 December from 2026 accruals onwards.
Not sure what a term on this page means? The Spanish tax glossary explains many of them in plain English.
New to this return? The Modelo 210 guide explains what the form is and how filing works.