Spanish non-resident tax calculators

Instant estimates using the exact Modelo 210 rules, for people who own property in Spain but do not live there. The calculation is free and you pay only when you file.

What the Spanish non-resident tax calculators work out

For imputed and rental income, two things decide your bill: what your property earned during the year — or what Spain deems it to have earned — and where you are tax resident. Capital gains work differently, as the section below explains. The calculators apply the right rules for you, but it is worth knowing what sits behind the figures.

Imputed income: 1.1% or 2% of the cadastral value

For the 2025 tax year, if your property sat empty or was kept for your own use, Spain still taxes a notional income on it. The base is a percentage of the cadastral value — the valor catastral printed on your IBI bill.

• 1.1% if the cadastral value was revised within the last 10 tax periods, counted relative to the accrual year.
• 2% in every other case, including when you do not know the revision year.

That base is then scaled down by the days you owned the property and did not rent it out, and by your share of ownership. There is a worked example in our Modelo 210 imputed income guide.

The rate on that income: 19% for EU/EEA residents, 24% for everyone else

For the 2025 tax year the general rate is 19% if you are resident in the EU or EEA, and 24% if you are not. It applies the same way to imputed income and to rental income. EU/EEA residents may also deduct allowable expenses from rental income; non-EU/EEA residents may not deduct anything.

Capital gains are different: a flat 19% for every non-resident

When you sell, the gain is taxed at a flat 19% for all non-residents for the 2025 tax year, wherever you live. The 19%/24% split above does not apply here: a British seller pays the same 19% on the gain as a German one. Do not carry the 24% across from the sections above.

On top of that, the buyer withholds 3% of the sale price and pays it to the Tax Agency (Modelo 211) as an advance on your tax. It is deducted from what you owe, and if it comes to more than the tax due you claim the difference back. The mechanics are set out in our capital gains tax guide.

When each return is due

• Rental income: the window depends on whether you group the year's income into one return or declare each quarter separately, and the rules are changing for 2026 accruals onwards. Because a summary here would be wrong for some readers, the windows are set out in full in our rental income guide.
• Imputed income, 2025 accrual year: 1 January – 31 December of the following year. From the 2026 accrual year it opens later, 1 April – 31 December of the following year.
• Capital gains: around four months after the sale.

If a term here is new to you, the Spanish tax glossary explains it in plain English.

This page is general information about how the Spanish non-resident rules work, not tax advice, and it cannot cover every situation. The figures are those of the accrual years named above.