Modelo 210 for a non-resident property in Spain: own use and imputed income
If you own a home in Spain but are tax-resident abroad, an empty or personally used urban property can still create a Spanish non-resident income tax obligation. Modelo 210 is the form commonly used to report that imputed property income.
Why an unused home can still create a tax return
For a non-resident individual, Spanish urban property kept for personal use or left empty can generate “imputed income” for Spanish tax purposes. It is not rent received in cash; it is a statutory amount linked to the property and the period of ownership.
What information is normally needed
The calculation can depend on cadastral value, the relevant imputation percentage, your ownership share, the number of days the property was available to you and your country of tax residence. The cadastral reference and an IBI receipt are often useful starting documents.
The filing calendar has changed for 2026 income
For imputed income corresponding to 2025, the 2026 filing window remains 1 January to 31 December 2026. For imputed income corresponding to 2026, the new rule moves the filing period to 1 April–31 December 2027. The new Modelo 210 format also adds fields for number of days and ownership percentage.
Do not confuse Modelo 210 with local property tax
Modelo 210 is part of the Spanish Non-Resident Income Tax system. It is separate from municipal IBI and from other taxes that may arise when a property is rented, sold, inherited or transferred.
FAQ
Do I file Modelo 210 if the property is not rented?
A non-resident individual may have to report imputed income for an urban property used personally or left empty. The exact position should be checked for the property and ownership period.
Is the deadline the same in 2027?
No. For imputed income relating to 2026, the filing period starts on 1 April 2027 and ends on 31 December 2027 under the 2026 amendment.
Does each co-owner file separately?
The Spanish Tax Agency explains that where a property has several owners, each non-resident owner is a separate taxpayer and declarations are made for the relevant share.
Official sources
- AEAT — Modelo 210 and filing rules
- AEAT — 2026 changes to Modelo 210
- AEAT — Property income for non-residents
- AEAT — 3% withholding on sale by a non-resident
- AEAT — General IRNR tax rates
Official rules and forms can change. Sources checked for this edition on 30 October 2026.