Reviewed 10 June 2026
Modelo 210 for a second home with no rental income
A non-resident individual with an urban Spanish property used personally or left empty may still need to declare imputed income on Modelo 210. The MVP calculates the imputed base from cadastral value, ownership share, and days not rented, then prepares an AEAT filing checklist.
At a glance
- - No rental income does not necessarily mean no Modelo 210 work.
- - The imputed-income devengo is December 31.
- - The filing period is during the following calendar year for imputed income.
Typical simple case
The property is a private second home, there is no business activity, ownership facts are clear, and the owner knows the cadastral value and applicable imputation percentage.
What the calculator does
It applies the imputation percentage to the cadastral value, prorates by ownership share and non-rented days, then applies the non-resident rate.
What to verify before filing
Verify the cadastral value, the 1.1% or 2% basis, the owner share, the residence rate, and that there were no rental or sale facts omitted.
FAQ
Can I deduct IBI, community fees, or repairs?
Not against imputed income in the MVP calculation. Rental expense rules are handled separately.
What if the property was rented for part of the year?
Use the mixed rental/non-rental calculator so rental days and imputed days are separated.
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: Modelo y plazo de declaraciónReviewed 2026-06-10. AEAT page update: 2026-02-24. Modelo 210 scope, imputed-income deadline, and rental annual grouping deadline.
Prepare the packet
The calculator blocks unsupported cases before checkout and keeps the AEAT filing path visible.
Open calculator