Reviewed 10 June 2026
Modelo 210 imputed income calculator
For a non-rented Spanish urban property, the imputed-income base is generally a percentage of cadastral value, prorated for ownership share and days. The MVP lets the owner choose the known cadastral basis, 1.1% or 2%, then applies the 19% or 24% non-resident rate.
At a glance
- - Use 1.1% only when your cadastral facts support it.
- - Use 2% for the remaining standard imputed-income cases.
- - Rental days reduce the imputed-income days and are handled separately.
Inputs needed
You need the cadastral value from IBI or Catastro records, the applicable imputation percentage, ownership share, days not rented, and residence category.
Formula used
Imputed income = cadastral value x imputation percentage x ownership share x non-rented days / year days. Estimated tax = taxable base x Modelo 210 rate.
Why the app asks for the cadastral fact
Municipality valuation history can be nuanced. The MVP avoids guessing and asks the owner to confirm whether the 1.1% or 2% basis applies.
FAQ
Is the 1.1% rate always available?
No. It depends on cadastral-value facts. If you are not sure, the MVP tells you to verify before checkout.
Do expenses reduce imputed income?
No. The encoded AEAT source rule says the imputed-income base is taxed without deducting expenses.
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: Tipos de gravamen en el IRNR sin establecimiento permanenteReviewed 2026-06-10. AEAT page update: 2025-06-18. General 19% / 24% rates for the supported property lanes.
Prepare the packet
The calculator blocks unsupported cases before checkout and keeps the AEAT filing path visible.
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