Annual Non-Resident Tax Calculator (Imputed Income)
Estimate your yearly Modelo 210 imputed income tax from your cadastral value. It is one of three Spanish non-resident tax calculators on this site, and all of them are free to use.
You'll find it on your annual IBI (council tax) receipt — look for "valor catastral". If it shows land and building values separately, add them together. Use the value from your 2025 receipt.
Leave blank if you don't know — we'll apply the standard 2% rate. The reduced 1.1% rate applies if your municipality's cadastral values were revised within the last 10 tax periods. For the 2025 tax year we're applying: 2.0%.