Spanish non-resident property tax: modelo 210

How that is built

Imputed income — 2% of the cadastral value, 12 months

€1,800

Total tax for the year

€432

What this does not include

• IBI, the annual council tax on the property, which is billed separately by the town hall
• Rubbish collection and the community of owners fees, which are costs rather than taxes
• Wealth tax, which applies to Spanish assets above the regional threshold whether or not you live here
• Capital gains tax and plusvalía when you sell, which are a separate calculation entirely

People who can help with this

Independently listed, experienced with international retirees, free to contact.

• Seb Leeson Legal Group

  English‑speaking lawyers in Tenerife for Spanish property, inheritance and tax matters.

  Tenerife

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• Blevins Franks – Marbella

  UK-focused cross-border tax, pensions and wealth planning for people moving to or living in southern Spain.

  Costa del Sol

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• Abad Abogados & Economistas (Murcia & Los Alcázares)

  Legal and tax advisers in Murcia serving residents and non‑residents

  Region of Murcia

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Questions people ask

Do I have to file if the property is empty all year?

Yes. The imputed-income return is the one people miss, precisely because nothing happened: no tenant, no income, no letter from anybody. Hacienda takes a percentage of the cadastral value as if you had let it to yourself, and the return is still due. Several years of unfiled 210s usually surface when the property is sold.

Where do I find my cadastral value?

On the annual IBI bill from the town hall, listed as valor catastral, and on the Catastro website using the property reference. It is not the purchase price and is normally well below it, so using the price you paid will overstate the tax substantially.

Why does being outside the EU cost so much more?

Two things stack. The rate rises from 19% to 24%, and — far more expensive — the right to deduct expenses disappears entirely. An EU-resident landlord subtracts mortgage interest, the community fee, IBI, insurance, repairs, the agent and depreciation before the rate is applied. A non-EU landlord applies the rate to the whole rent.

When is it due?

Imputed income for one year is filed during the following calendar year, so there is a long window and an easy thing to forget. Rental income has its own filing rhythm and its own deadlines. If you own with a spouse, each owner files their own return for their own share rather than one between you.

Does this change when I move to Spain?

Entirely. Once you are tax resident in Spain, modelo 210 stops and your worldwide income goes on the ordinary Spanish income tax return instead, where your home is your home rather than an imputed rent. Most people meet this tax on the way in and are glad to leave it behind.