Spain Non-Resident Property Tax Calculator
Estimate your Modelo 210 tax
If you own property in Spain but live abroad, you normally need to file a yearly Modelo 210 non-resident tax return, even if the property is not rented out.
Enter your property details below to estimate your Spanish non-resident property tax in seconds.
Standard non-resident tax rate for EU and EEA residents.
Standard non-resident tax rate for residents outside the EU and EEA.
The annual Spanish tax form normally used by non-resident property owners.
Calculate your non-resident property tax
Spain applies an imputed income tax to privately used or empty properties owned by non-residents. The calculator gives a realistic estimate of your expected Modelo 210 liability.
Need help filing Modelo 210?
If you want an accurate calculation and compliant filing of your Spanish non-resident property tax, we can prepare and submit your Modelo 210 return for you.
Start your Modelo 210 filingWho must use this calculator?
You normally need to file Modelo 210 if you live outside Spain and own a property in Spain that is used privately, left empty, or not rented for the entire year.
You live outside Spain
You own property in Spain
The property is used as a holiday home or remains empty
The property was not rented for the full tax year
How the calculator works
The calculation is based on the taxable value of the property, ownership period, rental days and your country of tax residence.
What is included
This calculator provides an estimate based on the main elements used to calculate Spanish non-resident property tax.
Imputed income on Spanish property owned by non-residents
Valor catastral or purchase price if no cadastral value exists yet
Ownership period and rental periods during the tax year
Estimated taxable base, applicable tax rate and tax payable
What is not included
To keep the calculator quick and easy to use, some factors are not included and may affect your final tax result.
Limitations
- Co-ownership allocations between multiple owners
- Late filing penalties or interest
- Wealth tax exposure
- Regional surtaxes or special municipal adjustments
- Double taxation relief in your home country
- Corrections following cadastral reassessments
- Rental income tax calculations
- Company, trust or special ownership structures
Example: non-resident property tax in Spain
This simplified example shows how Modelo 210 tax may be estimated for a non-rented property owned by an EU resident.
Property details
Estimated result
Frequently asked questions
Do non-residents pay tax on Spanish property even if it is not rented?
Yes. Spain applies an imputed income tax to properties owned by non-residents even when they are used privately or left empty. This tax is normally declared each year using Modelo 210.
What is imputed income tax in Spain?
Imputed income tax is a notional income assigned by the Spanish tax authorities to non-resident property owners. It applies when the property is not rented out for the full year.
What if the property was rented part of the year?
If the property was rented for part of the year, imputed income tax only applies to the days when the property was not rented. Rental income must be declared separately using Modelo 210.
Read more about rental income taxes in SpainWhat if my property does not yet have a valor catastral?
If your property is newly built and does not yet have a valor catastral assigned, the taxable base is normally calculated using the purchase price.
When must Modelo 210 be filed?
Imputed income on Spanish property is normally declared annually before 31 December of the year following the tax year.
Need help filing Modelo 210?
If you want an accurate calculation and compliant filing of your Spanish non-resident property tax, we can prepare and submit your Modelo 210 return for you.
Start your Modelo 210 filingThis calculator provides an estimate only. It does not replace professional tax advice and does not take into account all individual circumstances.
