Reviewed October 27, 2026
Spanish non-resident tax calculator: empty home and rental income (Modelo 210)
Spanish non-resident tax on property is a flat rate on a base, and the base depends on how you use the home. Empty or used by you: imputed income of 1.1% or 2% of the cadastral value, times your ownership share and the days, taxed at 19% if you live in the EU or EEA and 24% otherwise. Let: EU and EEA residents pay 19% on rent minus related expenses; everyone else, including UK, Swiss and US residents, pays 24% on gross rent. On a typical empty flat that is a few hundred euros a year; on rent, the gross-versus-net rule usually matters more than the rate.
At a glance
- - Empty home: cadastral value × 1.1% (2% if the value was not revised from 2012 onwards) × ownership share × days / days in the year, then 19% or 24%. No expenses.
- - Rent, EU/EEA resident: (rent − expenses related to the Spanish rent) × 19%.
- - Rent, any other resident (UK, Switzerland, US…): gross rent × 24%, no expenses.
- - Let for part of the year: rent for the let days, imputed income for the rest.
Worked examples (our calculations, rules from AEAT and TRLIRNR, checked 27 October 2026)
| Case | Base | EU/EEA resident (19%) | UK or other resident (24%) |
|---|---|---|---|
| Empty flat all of 2025, cadastral value €98,000 revised after 2012, 100% owner | €98,000 × 1.1% = €1,078.00 | €204.82 | €258.72 |
| Same flat, two owners at 50% each (per owner) | €539.00 | €102.41 | €129.36 |
| Flat let all year, €10,800 rent, €2,000 related expenses | EU/EEA: €8,800 net; others: €10,800 gross | €1,672.00 | €2,592.00 |
Inputs needed
Cadastral value (on the IBI receipt or in the Catastro), whether the value was revised from 2012 onwards (1.1%) or not (2%), your ownership share, days owned and not let, rent received, expenses linked to the rent if you are an EU/EEA resident, and your country of tax residence.
Formula used
Imputed income = cadastral value × imputation percentage × ownership share × non-let days / days in the year. Rental base = gross rent, minus related expenses only for EU/EEA residents. Tax = base × 19% (EU/EEA) or 24% (others). Each owner files a separate Modelo 210 for their share.
Why the app asks for the cadastral fact
Municipality valuation history can be nuanced. The calculator does not guess: it asks you to confirm whether the 1.1% or 2% basis applies, and it stops before checkout for cases it does not cover, such as a sale, a company owner or usufruct.
Related checks
FAQ
How much is Spanish non-resident tax on an empty home?
For a home with a revised cadastral value of €98,000 owned all year by one person: €1,078 of imputed income, so €204.82 for an EU/EEA resident and €258.72 for a UK or other non-EU resident. The 2025 return is due by 31 December 2026.
How is Spanish non-resident tax calculated on rent?
EU/EEA residents pay 19% on rent minus related expenses; other residents, including UK residents since Brexit, pay 24% on gross rent with no expenses. 2026 rent with tax to pay, grouped annually or declared separately for October-December, is declared between 1 and 20 April 2027; separately declared April-September 2026 receipts kept their July and October 2026 windows.
Is the 1.1% rate always available?
No. For 2023, 2024 and 2025 it applies where the municipality's cadastral values were revised from 1 January 2012 onwards; otherwise use 2%. If you are not sure, verify before checkout.
Do expenses reduce imputed income?
No. The imputed-income base is taxed without deducting any expense.
Official sources reviewed
- AEAT: Renta imputada de inmueble urbano para uso propioReviewed 2026-06-10. AEAT page update: 2026-01-19. Imputed-income basis, cadastral-value percentages, ownership share, pro rata days, and rates.
- AEAT: Rendimientos de inmuebles arrendadosReviewed 2026-10-27. AEAT page update: 2024-09-26. Rental income, gross-income rule, EU/EEA expense handling, and business-activity warning.
- AEAT: Tipos de gravamen en el IRNR sin establecimiento permanenteReviewed 2026-10-27. AEAT page update: 2025-06-18. General 19% / 24% rates for the supported property lanes.
- AEAT: Instrucciones del Modelo 210Reviewed 2026-10-27. AEAT page update: 2026-07-02. Modelo 210 form instructions, income-type codes 01, 02, and 35, predeclaration, filing, and payment routes.
- BOE: TRLIRNR (Real Decreto Legislativo 5/2004), articles 24.6 and 25.1.aReviewed 2026-10-27. Published in the BOE: 2004-03-12. Article 25.1.a: 24% general rate, 19% for residents of another EU or EEA state with effective exchange of tax information. Article 24.6: expense deduction reserved for EU/EEA residents.
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The calculator blocks unsupported cases before checkout and keeps the AEAT filing path visible.
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