Frequently Asked Questions
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Am I resident or non-resident?
Do I have to pay tax on my Spanish property?
How much is non-resident tax in Spain?
Can I pay my non-resident tax online?
Is my personal data secure with IberianTax?
What do I need to get started?
I did not rent my property. Do I have to pay taxes?
Yes, you must pay tax on imputed income via the Spanish tax form 210 (“Modelo 210). Imputed income is a presumed income that is generated by the mere fact of having a property in Spain at your disposal. This also applies to Spanish residents with second homes.
"Imputed income" should be filled in by property owners who are not residents in Spain for the days when the property is available to them and not rented out. Therefore, even if you do not generate income from your Spanish property, you must declare an income for the days when it was not rented.
This type of income is calculated once a year, on December 31. Tax returns for imputed income must be filed during the following year and no later than December 31 of the following year. For example, imputed income due on December 31, 2020, would be declared in 2021.
Here are the most common situations in which non-residents must declare "imputed income"
Examples
- John has a property in Lanzarote that he has only used for two months of the year. The rest of the time he did not rent the house. John must declare the imputed income for the entire year 2020 because he had the property at his disposal for the entire year, regardless of whether the property was used or not.
- In 2020, Petra and Marcus spent 30 days in their summer home in Mallorca and the rest of the year the property was rented. In 2021, they must declare imputed income for these 30 days, i.e., for the time when the house was not rented out and thus available to them. In addition, in 2020 they must declare rental income on a quarterly basis.
- Mats bought a property in Marbella on November 15, 2020. He did not rent or use the property until the end of the year. Mats must declare imputed income in 2021 for the period between the date of purchase and December 31.
- Paul sold his property on March 5, 2020. Does he have to declare imputed income? Yes. In 2021, he must declare imputed income for the days the property was available to him in 2020, i.e., the days between January 1, 2020, and March 5, 2020, if the property was not rented.
How is non-resident tax calculated in Spain?
For non-rented properties, the taxable income is the result of applying an imputed percentage of 1.1% or 2% on the cadastral value of the property (“Valor Catastral”). The final percentage depends on the last cadastral value revision that has taken place in the municipality where the property is located.
The tax rate is 19% for EU tax residents and 24% for the rest. Tax residents in the UK can claim the 19% rate until the tax year 2020.
I partially rent out my property. How many Forms 210 do I have to file?
Let's answer that with an example.
Paul is a non-resident property owner who let his property in January 2021 and August 2021. The rest of the year the property was at his disposal but he only used it for short holiday periods.
Paul had to file three non-resident tax returns (forms 210):
- Form 210 for the first quarter of 2021 where he will declare rental income obtained from January to March. This Form 210 must be filed within the first 20 days of April 2021.
- Form 210 for the third quarter 2021 where he will declare rental income obtained from July to September. This Form 210 must be filed within the first 20 days of October 2021.
- Finally, he must file another Form 210 for the “imputed income” for the days during which the property was at his disposal. This third Form 210 must be filed at any time in 2022.
I bought a garage along with my property. Do I have to pay taxes on that property?
If the garage has its own local tax receipt (IBI) you will need to file a separate tax return for that property. According to the Spanish tax legislation, non-residents must file as many Forms 210 as properties and owners.
I jointly own a property with my couple. Do we have to file a separate Form 210?
Yes, you do. Fortunately, our tax software allows you to complete up to 4 owners per property.
When is the deadline to file my Spanish taxes (Modelo 210)?
It depends on the type of declaration.
If the property is not rented out, it must be declared an imputed income once a year for the period of time during which the property has been available to the owner. Imputed income is declared the year after e.g. imputed income for 2020 must be declared in 2021. The tax deadline is 31st December, but IberianTax is only available until 20th December.
If the property is rented out, non-residents must declare rental income on a quarterly basis in the first 20 days of April, July, October and January with respect to the immediately previous quarter. IberianTax is only available until 15th April, July, October and January.
For example, If the property is rented out only in June 2020(second quarter), the owner must have filed a Form 210 in the first 20 days of July 2020. The days during which the property is not rented generate imputed income that is declared in the following year.
Does the AEAT send an alert?
The Spanish tax authorities do not send you any reminders on this matter nor any information you need to act yourself!
However, if you are registered at IberianTax you will receive a reminder each tax period.