Modelo 210: non-resident tax on Spanish property

What is non-resident tax in Spain?

If you live outside Spain and own a home there, Spain taxes you on it every year. The tax is non-resident income tax, and you declare and pay it with modelo 210, also called form 210. It applies whether the home is empty, used for your holidays or rented out.

When you don’t rent it out, Spain treats the home as giving you a yearly income, called imputed income, and taxes that. The only homes left out are those still under construction or that can’t be used for planning reasons.

How much non-resident tax do you pay on a Spanish property?

For a home you don’t rent out, there are two steps:

1. Imputed income: of the cadastral value (valor catastral), the official value shown on your IBI property tax bill. It drops to if your municipality’s cadastral values were revised in a general review that came into force from onwards. You can find that year under “Ponencias de valores” on the Catastro website. No expenses can be deducted.
2. Tax: of that income if you live in the EU, Iceland, Norway or Liechtenstein, and if you live anywhere else.

If you live in the UK, you pay the higher rate. For income from , Spain no longer gives UK residents the EU treatment for this tax, although the Spain–UK tax treaty still applies.

The amount is in proportion to the days you owned the home and did not rent it out. If you bought or sold it during the year, you pay only for the days it was yours. The calculator assumes you owned it all year and that the owners have equal shares.

If the home has no cadastral value yet, the imputed income is of of the higher of the purchase price and the value set by the tax authorities.

The cutoff for comes from a decree that Congress still has to approve. If it lapses, only values revised from get the lower rate. When that would change your figure, the calculator shows both amounts.

What if you rent it out?

Rent is taxed at the same rates. If you live in the EU, Iceland, Norway or Liechtenstein, you can deduct expenses linked to the rental, such as loan interest, repairs, the IBI and depreciation, and you attach a tax residence certificate from your country. The calculator takes your share of expenses as one figure and does not work out depreciation for you.

If you live anywhere else, including the UK, you pay on the full rent, with no expenses deducted.

If you rent the home for part of the year, the rented days are taxed as rent and the other days as imputed income.

When is the non-resident tax deadline?

These are the deadlines for your income:

• Home not rented out: from to . To pay by direct debit, file by .
• Rent, all the year’s rents from one home in a single return: from to . To pay by direct debit, file by .
• Rent declared separately: rents for January to March, from to ; April to June, from to ; July to September, from to ; October to December, from to .

These dates are new. Some Tax Agency pages still show the old ones, which started in January; those apply only to earlier years.

How do you pay non-resident tax in Spain?

You file modelo 210 online, on the Tax Agency website (sede.agenciatributaria.gob.es). Each owner files their own return for their share: if you and your partner own half each, you each file one for your half. The calculator shows the total and each owner’s share.

If you file online before the direct debit date above, you can pay by direct debit. The account must be in your name, at a bank in Spain or anywhere in the SEPA area, which includes the UK. You can also pay by card through the Tax Agency site, at a collecting bank in Spain, or by euro transfer from abroad.

Before you start, have the cadastral value, the revision year and, if you rent, the days rented and the rent received at hand.

Under its tax treaties, including the one with the UK, Spain keeps the right to tax income from homes in Spain. If the country where you live also taxes it, you claim any relief for the Spanish tax there, under that country’s rules, which we don’t cover.