Non-Resident Imputed Income Tax

Non-Resident Imputed Income Tax (Impuesto sobre la Renta de No Residentes - IRNR) applies to non-resident property owners who do not rent out their Spanish property. This tax is levied on the property even if it is only for personal use or remains vacant throughout the year. The submission of this tax is done annually through the Spanish Tax Form Modelo 210, to the Agencia Tributaria (national tax authority). The deadline is 31st December each year, for the previous year.

Multiple property owners

In Spain, joint owners are required to file their tax returns separately. Each co-owner must report their share of the property and file accordingly. The total tax amount will be split according to each person's percentage of ownership.

How it is calculated

Imputed income tax is calculated as follows: Cadastral value x Imputed percentage x Tax rate.

When filing online, you'll need to know the cadastral value of your property. To find the cadastral value of your property, you can check your local tax receipt (IBI or SUMA), contact your local town hall, or visit You will need a valid Spanish digital certificate or your NIE number and the "numero de soporte" in order to do this. Cadastral values usually range from 30,000€ to 200,000€. The imputed percentage varies between 1.1% and 2%, depending on the property's municipality.

The tax rate for EU, Iceland, Norway, and Liechtenstein residents is 19%, while non-EU residents are subject to a 24% rate. Multiple property owners must file a Modelo 210 individually, with the imputed tax being split proportionally among all parties.

Case studies

Here are some examples of how the imputed income tax is calculated.

Example One

EU resident, who owns a property in Mallorca - single owner

Tax year 2022
Municipality of property: Calvia, Balearic Islands
Imputed % for Calvia 2022: 2%
Cadastral value of the property: 103,890.50€
One owner: German
Tax rate EU: 19%
Private use only
Tax calculation:
103,890.50€ x 2% x 19% = 394,78€
Total to pay 394,78€

Example Two

UK residents, who own a property in Marbella - joint ownership

Tax year 2022
Municipality of property: Marbella, Spain
Imputed % for Marbella 2022: 1.1%
Cadastral value of the property: 82,450.70€
Two owners: British
Tax rate non-EU: 24%
Private use and 60 days rented
Tax calculation:
82,450.70€ x 1.1% x 305/365 x 24%= 181,88€
Total to pay 181,88€

Example Three

EU residents, who own a property in Tenerife, Spain - joint ownership

Tax year 2022
Municipality of property: Arona, Tenerife
Imputed % Arona for 2022: 2%
Cadastral value of the property: 35,930.20€
Two owners: Dutch
Tax rate EU: 19%
Property empty all year
Tax calculation:
35,930.20€ x 2% x 19% = 136.53€
Total to pay 136,53€


Filing online with IberianTax is significantly cheaper than using an accountant.

Plus, it's simple to do and can be done from anywhere, anytime!













All you need to do is create an account, and complete the simple questionnaire with our step by step guidance. We will then calculate your tax for you. Then you simply choose how to pay from the 3 payment options available and we will submit your Modelo 210 directly to the AEAT. It's that easy!

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