Frequently Asked Questions


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Am I resident or non-resident?
In general terms, if you spend less than 183 days in the Spanish territory during a calendar year you are non-resident in Spain for tax purposes.
Yes, you do. You can pay either on the profit you make from renting out the property or on the imputed or deemed income for having the property at your disposal.
Non-residents are subject to a general flat rate of 24%. However, a 19% flat rate applies for tax residents in EU member states, Norway and Iceland.
Yes, IberianTax offers two different payment options in order to pay and e-file your Form 210. No need to leave home to pay your Spanish taxes.
Definitely! We take the protection of your data very serious. Your personal data is stored and used in a secure way. We collect only what we need to prepare your tax returns. We will never sell your data or use it for a purpose different from filing your tax.
Getting started with IberianTax is easy. All you need is your email address to create an account. Once you’ve done that, you can start filing your non-resident tax by completing our simple questionnaire.

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

  1. 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.
  2. 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.
  3. 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.
  4. 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.

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.

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.

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.

Yes, you do. Fortunately, our tax software allows you to complete up to 4 owners per property.

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.

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.