Modelo 210: the Spanish tax most foreign owners have never heard of
Own a Spanish property but live somewhere else? Spain taxes you on it every year — even if it earns nothing. Nobody sends a reminder, and unpaid years surface when you sell.
Checked on 08 Jul 2026
General information, not legal or tax advice.
At a glance
- If you live outside Spain and own Spanish property, you owe Spanish income tax on it every year — even when it earns nothing
- Empty property: tax on “imputed income” of 1.1% (or 2%) of the valor catastral — deadline 31 December of the following year
- Rates: 19% for EU/EEA residents; 24% for everyone else, including UK residents since Brexit
- One filing per owner, per property — a couple owning 50/50 files twice
- Rental income is grouped annually and filed 1–20 January of the following year
- Unfiled years surface when you sell: the buyer must withhold 3% of the price while the tax office reconciles your history
If you live outside Spain and own a Spanish property, Spain taxes you on it every single year — even if it sits empty and earns nothing. No bill arrives, no letter, no reminder. It is a self-assessed tax, filed on a form called Modelo 210, and the tax office (the AEAT) simply expects you to know.
Most foreign owners don't. Many find out years later, at the worst possible moment: when they sell.
Why you owe tax on an empty home
Spanish law treats a non-resident's property as producing imputed income — a notional benefit of owning it. The taxable amount is 1.1% of the property's valor catastral (its rateable value), or 2% where the municipality hasn't revised values recently. That notional income is then taxed at:
- 19% if you are resident in the EU, Norway or Iceland;
- 24% for everyone else — which, since Brexit, includes UK residents.
A worked example: a flat with a valor catastral of €80,000, recently revised, owned by a UK resident. Imputed income is €880; tax at 24% is €211.20 a year. Owned 50/50 by a couple, each files their own Modelo 210 for €105.60. Two owners, one property, two filings — every year you own it.
The valor catastral is not the market price — it's usually far lower. You'll find it on your annual IBI receipt (the local property rates bill).
The two situations
| Your situation | What's taxed | Rate | Deadline |
|---|---|---|---|
| Not rented out | Imputed income: 1.1% or 2% of valor catastral | 19% EU/EEA · 24% others | 31 December of the following year |
| Rented out | The rent — EU/EEA residents deduct expenses; everyone else pays on the gross | 19% EU/EEA · 24% others | Grouped annually, filed 1–20 January of the following year |
Rented for part of the year? You file both, pro-rated: rental income for the let months, imputed income for the empty ones.
The gross-rent rule is the second Brexit sting: an EU-resident landlord deducts agency fees, repairs and community charges before tax; a UK-resident landlord pays 24% on every euro of rent.
The sting at sale
Non-payment rarely surfaces through an inspector's letter. It surfaces at the notary. When a non-resident sells Spanish property, the buyer is legally required to withhold 3% of the purchase price and pay it to the AEAT (on form Modelo 211). To recover any of that retention, the seller's tax position is reconciled — and years of unfiled Modelo 210s emerge, with surcharges and interest, while a six-figure completion hangs on it.
Why nobody told you
The AEAT doesn't post reminders to foreign addresses. Estate agents rarely mention it. And it's easy to confuse with IBI, the local rates bill that usually goes out by direct debit — paying IBI feels like "paying the property tax", but IBI and Modelo 210 are separate taxes to separate administrations. One is billed; the other is silently owed.
What to do
- Find your valor catastral — it's on the IBI receipt.
- Work out which situation you're in — empty, rented, or mixed.
- File — through the AEAT's online form, a gestoría, or one of the online filing services that specialise in Modelo 210.
- Keep the paperwork together and the date in front of you. The documents the filing needs — escritura, IBI receipts, rental contracts — are exactly the ones that go missing in a drawer in another country. Photograph them into KeepUp and they're filed against the property, with a reminder each year before the window closes. It's free for one place — see how it works.
This article covers the common cases for individuals; special situations (multiple owners in different countries, companies, the Basque Country and Navarra's separate regimes) have their own rules — check the AEAT's guidance or ask an adviser.
Common questions
- Do I owe Modelo 210 if my Spanish home is empty all year?
- Yes. Spain taxes non-resident owners on “imputed income” — 1.1% (or 2%) of the property’s valor catastral — even when the property earns nothing. It is self-assessed: no bill or reminder is sent.
- What is the Modelo 210 deadline?
- For an empty property, any time up to 31 December of the year after the tax year. For rental income, returns are grouped annually and filed between 1 and 20 January of the following year.
- Can my spouse and I file one Modelo 210 together?
- No. The filing is per owner, per property. A couple owning a property 50/50 each files a separate Modelo 210 for their half share.
- What happens about unpaid Modelo 210 when I sell?
- The buyer must withhold 3% of the purchase price and pay it to the Spanish tax office. Recovering the retention triggers a reconciliation of your filing history, so unfiled years surface then — with surcharges and interest.