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Spanish form 210 calculator

What a Spanish property costs you if you do not live in Spain, what changes if you reside outside the EU, and which of form 210’s four deadlines your income falls under.

The cadastral value and the year your town revised it decide whether you pay 2% or 1.1%
Non-resident income tax
€250.80
Imputation rate
1.1 %
Tax in 2027, once it expires
€456.00
Breakdown of the imputed income and its tax
Amount the rate applies to€120,000.00
Article 85.1 rate1.1 %
Imputed income€1,320.00
Tax rate19 %
Tax payable€250.80
Tax once the window expires, in 2027€456.00
Filing window(new deadline)1 April 2027 – 31 December 2027
  • Nobody pays you this income, so nobody can withhold on it: that is why article 28.3 does not relieve you and article 4.3 of the Order names it expressly among the income that does require a return, even if the property sits empty all year.
  • The 1.1% window closes 10 tax periods after the cadastral revision. From 2027 this same property goes to 2 % with nothing else having changed.
  • This accrual already follows the wording given by Order HAC/623/2026: the window opens on 1 April rather than 1 January, and direct debit closes on 23 December.
If you did not own it all year, or you share the title
If you did not own it all year, or you share the title

Article 85.1 apportions the income by the days falling in each tax period, and article 85.2 imputes it to each owner in proportion to their share.

General information for educational purposes. It does not constitute financial or tax advice.

It does not compute capital gains on a sale, dividends or interest, the permanent-establishment regime, or the limits of any particular double taxation treaty.

1

Who files, and the trap in not having to

Article 28.1 of the Act requires anyone obtaining income in Spain without a permanent establishment to file, and article 28.3 relieves them of it for income on which tax was already withheld. That is why a non-resident whose only Spanish income is bank interest files nothing: the bank already withheld. Imputed income from a property is the exact opposite, because nobody pays them anything and so nobody can withhold, and article 4.3 of the form’s Order names that imputed income expressly among those that do require a return. It is the most forgotten obligation in this tax and the only one you can breach without having received a penny.

2

Imputed income: the 2%, the 1.1% and the window that slides

Article 24.5 of the Act refers to the personal income tax rule, and article 85.1 of Act 35/2006 imputes 2% of the cadastral value, or 1.1% where that value was revised by a general collective valuation procedure that took effect in the tax period or in the ten preceding tax periods. That second rule is the one Act 26/2014 introduced, replacing the earlier one about revisions after 1994, which never expired and which a good many guides still quote. The income is apportioned by days of ownership and by ownership share, and accrues on 31 December. Where the property has no notified cadastral value the rate is always 1.1% and applies to half of the greater of the value checked by the administration and the acquisition price.

3

Living outside the EU costs twice over on the same income

Article 25.1.a) taxes residents of another EU member state, or of an EEA state with effective exchange of information, at 19%, and everyone else at 24%. And article 24.6 reserves to those same residents the right to deduct expenses directly related to the Spanish income, because article 24.1 taxes everyone else on the gross amount. The two effects do not add up, they multiply: a higher rate applied to a larger base. On 12,000 euros of rent with 4,000 of expenses, a French owner pays 1,520 euros and a British one 2,880, which is 12.67% and 24% of the same income.

4

The four deadlines, and why the sign of the result is one of them

Article 5 of the Order gives not one deadline but four, and in three of them what decides is the result rather than the income. Property sales are filed within three months once one month has elapsed from the transfer, whatever the result. Imputed income, from 1 April to 31 December of the following year. Other income payable, in the first twenty calendar days of April, July, October and January, except lettings, which go in the first twenty calendar days of April of the following year. With a nil result, from 1 to 20 January. And for a refund, from 1 February of the following year and for four years counted not from then but from the close of the period in which the withholding had to be paid over.

5

What changed in June 2026, and whom it reaches

Order HAC/623/2026 did two things. It cut the imputed-income deadline, which was the whole of the following calendar year, down to 1 April to 31 December. And it moved lettings with tax payable to the first twenty calendar days of April of the following year, both where declared separately and where grouped. Its single final provision says from when, and it is not the same for the two: imputed income and grouped lettings from 2026 accruals; separately declared lettings only from accruals in the last quarter of 2026. Which produces the situation nobody expects: one property let throughout 2026 and declared quarter by quarter files April, July and October in their usual windows and the fourth quarter in April 2027.

Worked example

An example, and it is the calculator’s opening state. A flat with a cadastral value of 120,000 euros, in a town whose values were revised by a general valuation that took effect in 2016, owned by a resident of France who holds it all year and does not let it. In the 2026 tax period the revision is ten years old, so it is still inside the article 85.1 window: the imputed income is 1.1% of 120,000, that is 1,320 euros, and at the 19% of article 25.1.a) the tax is 250.80 euros. In 2027 the revision turns eleven, the window closes, the rate goes to 2% and the same imputed income is 2,400 euros: 456.00 euros of tax, 81.8% more, without the cadastral value having moved by a single euro. Were the same owner resident outside the European Union, those two figures would be 316.80 and 576.00 euros.

Frequently asked questions

Do I have to file Spanish form 210 if I never let my Spanish property?
Yes. Article 24.5 of the non-resident income tax Act imputes an income to non-residents’ urban property for the mere fact of having it at their disposal, and article 4.3 of the form’s Order names that imputed income expressly among those that require a return. There is no minimum threshold and no exception for not having received anything. The only home left out is the taxpayer’s habitual residence, and by definition a non-resident’s Spanish property is not that. A property under construction, or one that cannot be used for planning reasons, imputes no income either.
When is the imputed-income form 210 filed?
It depends on the tax year, and that is new since June 2026. Imputed income for 2025 accrued on 31 December 2025 and keeps the old deadline: the whole of calendar year 2026, that is, until 31 December 2026, with direct debit open until 23 December. Income for 2026 already follows the wording given by Order HAC/623/2026 and cannot be filed before 1 April 2027, again ending on 31 December. The Spanish Tax Agency itself publishes a note carrying those same dates.
Why did my rate go from 1.1% to 2% when nothing changed?
Because the article 85.1 window is measured from the tax period you are declaring, not from a fixed date. The 1.1% applies where the general collective valuation took effect in the tax period or in the ten preceding ones, so a 2016 revision covers tax periods 2016 to 2026 and stops covering them in 2027. Many guides still describe the rule as it stood before Act 26/2014, which applied 1.1% to any revision after 1994 and never expired. You can look up the year of your town’s last valuation report on the Cadastre’s electronic office.
Which rate applies to me, 19% or 24%?
19% if you reside in another EU member state, or in an EEA state with effective exchange of tax information. 24% in every other case, and that has included the United Kingdom since 1 January 2021. It depends neither on nationality nor on where the property is, but on the taxpayer’s tax residence. Dividends, interest and capital gains have their own 19% rate under article 25.1.f) whatever the residence, and a double taxation treaty may set lower limits of its own on top.
Can I deduct letting expenses as a non-resident?
Only if you reside in the European Union, in Iceland, Liechtenstein or Norway. Article 24.6 lets them deduct expenses they can show are directly related to the income obtained in Spain and have a direct and inseparable economic link with the activity. For everyone else article 24.1 governs: the base is the gross amount, with no reductions. So an owner from outside the European Union pays 24% of the gross rent, with no deduction for service charges, council tax, insurance, mortgage interest or depreciation.
Is a non-resident’s rental income declared quarterly or once a year?
Since Order HAC/623/2026, in the first twenty calendar days of April of the following year, whether each item of income is declared separately or grouped. But its single final provision applies that rule to separate declarations only from accruals in the last quarter of 2026, which makes 2026 a split year: rent from January to September declared separately keeps its quarterly windows of April, July and October 2026, and the fourth quarter jumps to April 2027. If you group the whole year, all of 2026 goes to April 2027.
What about the 3% the buyer withheld when I sold?
Article 25.2 requires the buyer to withhold and pay over 3% of the agreed price, on form 211, as a payment on account of the non-resident seller’s tax. That 3% is not the tax: the capital gain is taxed at 19%, so the withholding may fall short or be more than enough. The seller settles the difference on their own form 210, within three months once one month has elapsed from the transfer, and that deadline applies whatever the result, including a refund and including a sale at a loss. If the withholding was never paid over, the property stands as security for it.
Can several items of income go on one form 210?
Article 2.1 of the Order allows it where the income shares an income type code, a payer and a tax rate, and comes from the same asset or right. Lettings have a rule of their own: they may be grouped even where they come from several payers, using income type code 35. Grouped income is never set off against itself. And the grouping period is quarterly where the result is payable and annual where it is nil or a refund, except for lettings, where it is always annual. Property sales are not grouped, save for a non-resident married couple who are joint owners.
What if a double taxation treaty says otherwise?
The treaty prevails. Article 4.6 of the Order requires the liability to be worked out taking into account the limits or exemptions the applicable treaty provides, and for that you must evidence your tax residence with a certificate issued by the other state’s authority, valid for one year. It is worth knowing, though, that under almost every treaty Spain has signed, income from immovable property may be taxed in the state where the property is situated, so a treaty rarely saves you from this particular tax, while it often does reduce the tax on dividends and interest.
Is there any way to be taxed as a resident while being a non-resident?
Article 46 offers it to individuals resident in the European Union or in an EEA state with effective exchange of information, in two cases: that they obtained at least 75% of their entire income in Spain from employment and business activities, or that their income obtained in Spain was below 90% of the personal and family allowance they would have been entitled to and their income outside Spain was below it too. Whoever takes it up is taxed at the average personal income tax rate and remains a non-resident income tax payer. It does not apply to residents of tax havens, and it must be applied for expressly.

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Author: Thorben Rasmus Idel · Reviewed by: Nahar Geva · Last reviewed: