Modelo 210. File Your Imputed Income Tax Online
File your annual non-resident taxes online in minutes. Avoid penalties and stay compliant with Agencia Tributaria.
Non-resident property owners must file a Modelo 210 form each year, even if the property is empty or used only for holidays. IberianTax guides you step by step. No tax knowledge required, clear, accurate, and stress-free.
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What Is Imputed Income Tax?
Even if you don't rent out your Spanish property, the Tax Office assumes you receive a notional income. This is called Imputed Income or "Renta Imputada", and must be declared annually through the Modelo 210 form.
Property types
Applies to all second homes, holiday properties, garages, and storage rooms.
Empty or personal use
Required even if the property is empty all year.
National Tax
Levied by the Agencia Tributaria. Completely separate from local taxes like IBI or rubbish fees.
Mandatory filing
Missing the filing can result in penalties, surcharges, and interest.
Who must file Modelo 210?
Non-residents in Spain must file Imputed Income Tax if they fall into any of these situations:
When is the deadline?
The filing deadline is 31 December of the following year.
Example: The 2024 tax year must be filed before 31 December 2025.
How Imputed Income Tax is calculated
The tax is calculated with the following formula:
Cadastral Value × Imputed % × (Days not rented ÷ 365) × Ownership share × Tax Rate
Cadastral Value
Shown on your IBI (local property tax) receipt.
Imputed Percentage
Assigned to each municipality, set at either 1.1% or 2%.
Tax Rate
19% for EU/EEA residents, 24% for non-EU residents.
Ownership Share
Refers to the percentage of the property you own.
Days not rented
If rented, only the unoccupied periods are taxed. Prorated if you owned the property for part of the year.
Examples
Case 1
EU Resident (Germany), Single Owner
| Imputed percentage: | 2% |
| Cadastral value: | 103,890.50€ |
| Tax rate: | 19% |
| Days not rented | 365 |
| Total | 394,78€ |
Tax calculation: 103,890.50€ x 2% x 365/365 x 19% = 394,78€
Case 2
Non-EU Resident (UK), Joint Owners
| Imputed percentage: | 1.1% |
| Cadastral value: | 82,450.70€ |
| Tax rate: | 24% |
| Days not rented | 305 |
| Total | 181,88€ |
Tax calculation: 82,450.70€ x 1.1% x 305/365 x 24%= 181,88€
Case 3
EU Residents (France), Joint Owners
| Imputed percentage: | 2% |
| Cadastral value: | 35,930.20€ |
| Tax rate: | 19% |
| Days not rented | 365 |
| Total | 136.53€ |
Tax calculation: 35,930.20€ x 2% x 365/365 x 19% = 136.53€
Pricing
Imputed Income Tax for non-residents (Modelo 210)
Price per property. Garages and storage rooms filed separately starting at €29.95. For 5+ owners or multiple properties, pricing is calculated in the checkout.
Why file with IberianTax?
Fast & simple
File your Modelo 210 in minutes, no Spanish paperwork or jargon.
Deadline reminders
Never miss a deadline. We notify you so you never risk late fees or penalties.
Automatic annual filing
Set it once and IberianTax takes care of your yearly filing automatically.
Accurate & affordable
Always compliant with Spanish tax law, with transparent fees far lower than gestorías.
All-in-one dashboard
Manage properties, owners, and filings from one secure dashboard
Reliable tax support
Quick answers in your language, whenever you need us.
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