Property country · ES
Spanish non-resident tax on property
If you own a home in Spain and live elsewhere, you owe Spanish non-resident tax every year, even when the home is empty.
Tax authority
Agencia Tributaria
First form map
Modelo 210
Our call
Our call: an individual with one Spanish home that is empty or simply let can file Modelo 210 without a gestor. What matters is the base, the rate and the date, and the date that matters now is 31 December 2026. Use a gestor for a sale, a company, usufruct, a tourist-rental business or a disputed residence.
| 2025 imputed income (home empty or used by you) | File and pay by 31 December 2026; direct debit until 23 December 2026 |
|---|---|
| 2026 rental income with tax to pay, grouped annually or October-December declared separately | 1-20 April 2027, not January (Orden HAC/623/2026); direct debit 1-15 April 2027. April-September 2026 declared separately: July and October 2026, unchanged |
| Rate on rent and imputed income | 19% for EU, Iceland, Norway and Liechtenstein residents; 24% for others, including the UK and Switzerland. A gain on sale: 19% for everyone (TRLIRNR article 25.1.f) |
| How imputed income is calculated | 1.1% or 2% of the cadastral value, times your ownership share, times the fraction of the year the home was owned and not let (days / days in the year), then 19% or 24% |
The short answer
Spanish non-resident tax is filed on Modelo 210, one return per owner and per income event: rent, imputed income on a home that is not let, or a sale. On rent and imputed income, rates are 19% for EU/EEA residents and 24% for everyone else, including the UK and Switzerland; a gain on sale is taxed at 19% whatever the residence.
Filing route: Agencia Tributaria electronic office (Cl@ve, certificate, eIDAS or representative) or a paper predeclaration paid at a Spanish bank.
What is Spanish non-resident tax, and when does a property owner file Modelo 210?
Spanish non-resident tax explained for owners: rent, imputed income on an empty home, or a sale, at 19% or 24%.
Read the route 02Spanish non-resident tax form 210: what information it needs
A records checklist for Modelo 210, the Spanish non-resident property return.
Read the route 03When is Spanish non-resident tax due? Modelo 210 dates for 2026 and 2027
The Modelo 210 dates that apply now, checked against the Agencia Tributaria on 27 October 2026.
Read the route 04Can a non-resident deduct Spanish rental expenses?
Only EU/EEA residents can deduct expenses from Spanish rent; UK, Swiss and other owners are taxed on gross rent.
Read the route 05Can I pay Spanish non-resident tax online without a digital certificate?
Cl@ve, eIDAS, a representative or a paper predeclaration: the access routes to Modelo 210 for an owner abroad.
Read the route 06The evidence pack for Modelo 210
Keep the return reproducible by income type, accrual period and ownership share.
Read the route 07How to pay Spanish non-resident tax online (Modelo 210)
Direct debit, NRC or transfer from abroad, and the receipt to keep. Dates checked on 27 October 2026.
Read the route 08Correcting a Modelo 210 filing
A cautious route because rectification procedures and supported models can change.
Read the routeSupported next step · Modelo 210 Desk
Prepare a simple Modelo 210 case for €49
For an individual non-resident owner of one simple Spanish property: imputed income or simple annual rental grouping. Sales, companies, usufruct, tourist-rental businesses and uncertain residence are hard stops. You still file and pay through the Agencia Tributaria.
Primary evidence