Do Both Co-Owners of a Spanish Property Have to File a Modelo 210?

If you own a Spanish property jointly - with a spouse, partner, friend, or family member - this is one of the most common questions that comes up at tax time. The short answer is yes: in most cases, both owners need to file their own individual Modelo 210. But the longer answer is worth understanding, because the rules around joint ownership affect how much each person owes, what they can deduct, and how to avoid inconsistencies that could attract attention from Spain's Tax Agency.

Yes - Each Owner Files Their Own Modelo 210 

Spain does not allow joint owners to combine their tax obligations into a single Modelo 210 return. Every co-owner must file individually, based on their share of the property.

So if you and your partner own a property 50/50 and it is not rented out, you each file a Modelo 210 for imputed income, covering your respective 50% share of the property's cadastral value. If you own it 70/30, the same principle applies: each person files for their own percentage.

The ownership split that determines your tax obligation is the one recorded in your title deed (escritura) and registered with the Land Registry (Registro de la Propiedad). Whatever percentage is stated there is the percentage each owner declares on their Modelo 210 form.

How This Works in Practice

If the Property Is Not Rented Out

Each owner must individually file an annual imputed income tax form (Modelo 210), calculated on their respective share of the property's cadastral value. The taxable base for each return is:

• 1.1% of the cadastral value if the municipality's cadastral values have been revised in the last ten years
• 2% if it has not been revised in the last ten years
• For the 2023, 2024, and 2025 tax years, a 1.1% rate applies if the municipality’s cadastral values were updated, changed, or set through a general collective valuation that took effect from 1 January 2012 onwards. If not, the standard rate of 2% generally applies. 

Each owner's share of that base is then taxed at:

• 19% for EU and EEA residents
• 24% for non-EU/EEA residents, including UK nationals following Brexit.

Example: A property with a cadastral value of €150,000, owned 50/50 by two British nationals. Each owner's taxable base is 2% of €75,000 = €1,500. At 24%, each owes €360 per year. One property, two separate Modelo 210 returns, €360 each = €720 total tax for that property.

If the Property Is Rented Out

Both owners must each file a Modelo 210 form for rental income tax, declaring their proportional share of the rental income. From 2027 onwards, the deadline for rental income is between 1 and 20 April of the year following the rental period.

• EU and EEA residents can deduct allowable expenses - such as IBI, community fees, insurance, and maintenance costs - in proportion to their ownership share.
• Non-EU residents, including UK nationals, are currently taxed at 24% on gross rental income, with no expense deductions permitted. A recent court ruling may change this - but the position is not yet fully settled in practice. Until there is final clarification, filing on gross income remains the standard conservative approach.  

Example: A property generating €10,000 in annual rental income, owned 50/50. Each owner declares €5,000 in rental income on their individual Modelo 210.

If the Property Is Partially Rented

If the property is rented for part of the year and used personally or left vacant for the rest, each owner faces two separate Modelo 210 obligations: one for the rental income earned, and one for the imputed income on the days the property was not rented. For a property shared between two co-owners, that means four Modelo 210 returns in total - two per person. 

The Most Important Rule: Consistency

One of the most common mistakes among joint owners is declaring different figures. If two owners declare different rental income amounts or different ownership percentages on their returns, Spain's Tax Agency will flag the discrepancy. Both owners should agree on the figures prior - rental income received, expenses to deduct, and ownership percentage - before submitting anything.

Important: All co-owners should keep records of income and deductible expenses for at least four years, as the Agencia Tributaria can request supporting documentation within that period.

What If One Owner Is EU Resident and the Other Is Not?

The tax rate each owner pays depends on their own individual tax residency - not their co-owner's. So if one owner is a German resident (EU, taxed at 19%) and the other is a British resident (non-EU, taxed at 24%), each simply applies their own rate to their share. The co-ownership arrangement does not change either person's individual tax rate.

How IberianTax Handles Joint Ownership

IberianTax is designed to make non-resident tax filing as straightforward as possible, handling the complexity of joint ownership so you do not have to. The platform supports up to eight co-owners per property and guides each person through their own individual Modelo 210 return - for imputed income, rental income, or both - in plain English, from anywhere in the world.

You create a free IberianTax account, add all owners and co-owners under the same profile, assign ownership percentages for the shared property, and complete the return(s) in just a few minutes. IberianTax calculates the tax automatically, reviews and submits the completed Modelo 210 form directly to the Agencia Tributaria as an official collaborator, and delivers a confirmed AEAT receipt to each owner's dashboard within two business days.

No gestor required. No language barrier. No shared login.

Get started with a free IberianTax account today - and make sure both you and your co-owner are covered before the 31 December deadline.

Frequently Asked Questions

Do both owners of a jointly owned Spanish property need to file a Modelo 210? 

Yes. Spain does not allow a combined return for co-owners. Each owner must file their own individual Modelo 210 based on their share of the property, as recorded in the title deed.

What if one owner files and the other does not? 

Each owner is individually liable for their own Modelo 210 obligation. If one owner files and the other does not, the non-filing owner is still exposed to surcharges and potential penalties - the filing of one co-owner does not cover both parties.

What ownership percentage do I declare on my Modelo 210? 

The percentage stated in your title deed (escritura) and registered with the Land Registry. This must match what your co-owner declares - both returns should reflect the same total when added together. It’s important to note that from 2027 onwards non-resident owners will be required to declare the ownership percentage on the Modelo 210 form.

Can co-owners declare different expenses? 

No - deductible expenses should be declared consistently across all returns in proportion to each owner's ownership share. Declaring different expense figures on separate returns for the same property will trigger a discrepancy with the Agencia Tributaria.

What if we own the property unequally - for example 70/30? 

Each owner simply declares their respective share. The 70% owner files for 70% of the income or imputed value, and the 30% owner files for 30%. The rates applied depend on each owner's individual tax residency.