Modelo 210 AEAT Imputed Income: Declare Your Empty Property in Spain
What is imputed income in Modelo 210 AEAT?
Even if the property does not generate actual rental income, the Spanish Tax Agency assumes that it provides an economic benefit. For this reason, non-resident owners may need to declare an annual amount using Modelo 210.
👉 Owning an empty property or a property for personal use in Spain can still create a tax obligation if you are a non-resident.
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Frequently Asked Questions
Modelo 210 for imputed income generally applies to non-resident individuals who own an urban property in Spain that was not rented out for all or part of the year.
This may include:
- Foreign nationals with a second home in Spain.
- Spanish nationals living abroad who keep a property in Spain.
- Non-resident heirs who own an unused Spanish property.
- Owners who use the property personally but do not rent it out.
Even where there is no actual rental income, the Spanish Tax Agency may require an annual imputed income return.
Imputed income in Modelo 210 is calculated by applying a percentage to the property’s cadastral value.
The standard calculation is generally:
- 2% of the cadastral value if the value has not been revised, modified or determined under a general valuation procedure during the current tax year or the previous ten tax years.
- 1.1% of the cadastral value if the cadastral value has been revised, modified or determined during that period.
The resulting amount is treated as the taxable base. The applicable Non-Resident Income Tax rate is then applied:
- 19% for tax residents of EU and EEA countries, where the relevant requirements are met.
- 24% for residents of other countries.
If the property was rented out for part of the year, imputed income is generally calculated only for the days during which it was not rented.
Modelo 210 for imputed income is filed once per year.
It applies where you are a non-resident and own a Spanish property that was not rented out for all or part of the tax year.
📅 Filing deadline: normally until 31 December of the year following the relevant tax year.
For example, imputed income for 2025 is generally due by 31 December 2026.
Filing late may result in surcharges, interest or other tax consequences.
If you do not file Modelo 210 for imputed income when required, the Spanish Tax Agency may:
⚠️ Apply financial penalties for failing to declare the property. ⏰ Apply late-filing surcharges and interest for outstanding tax years. 📄 Require you to correct or regularise prior tax returns. 🔍 Start checks or tax-inspection procedures where appropriate.
Even if the property is empty and does not generate rental income, imputed income may still need to be declared by non-resident owners.
Taxes for Non-Residents in Spain
Non-residents who own property or receive income in Spain may have specific Spanish tax obligations. This can include imputed income tax for an empty property, rental income tax or capital gains tax when selling a property.
These obligations are commonly reported using forms such as Modelo 210.