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: Until 31 December of the year following the accrual year. Direct debit until ~23 Dec.