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Spain Non-Resident Property Tax Calculator (Modelo 210)

If you own a property in Spain but live abroad, you normally need to file a yearly Modelo 210 non-resident tax return, even if your property is not rented out.

Spain applies an imputed income tax to privately used or empty properties owned by non-residents. This calculator estimates how much Spanish non-resident property tax you may need to pay.

Enter your property details below to calculate your estimated Modelo 210 tax liability in seconds.

This calculator applies the standard non-resident tax rates:

  • 19% for EU / EEA residents
  • 24% for residents outside the EU / EEA


The result gives a reliable estimate of your expected Spanish non-resident property tax.

Who Must Use the Spanish Non-Resident Tax Calculator?

You normally need to file Modelo 210 if:

  • you live outside Spain
  • you own a property in Spain
  • the property is not rented for the entire year
  • the property is used as a holiday home or remains empty

 

Spanish tax law treats ownership of a second home as generating imputed income, even when no rental income exists.

 

How the Spain Non-Resident Property Tax Calculator Works

The calculator estimates your Spanish non-resident property tax based on:

  • the valor catastral of your property
  • whether the cadastral value has been revised since 2012
  • the purchase price (if no valor catastral exists yet)
  • how many days you owned the property during the year
  • how many days the property was rented out
  • your country of tax residence
  • the applicable Modelo 210 tax rate

 

Spain applies an imputed income tax to properties owned by non-residents when the property is not rented out for the full year.

The taxable base is normally calculated as:

  • 1.1% of valor catastral if revised after 2012
  • 2% if not revised

 

If no valor catastral has been assigned yet, the calculation usually uses 50% of the purchase price instead.

 

What Is Included

This calculator provides an estimate based on:

  • imputed income on Spanish property owned by non-residents
  • valor catastral or purchase price (if applicable)
  • ownership period during the tax year
  • rental periods during the year
  • applicable Modelo 210 tax rates
  • EU or non-EU residency status

 

It also shows:

  • estimated taxable base
  • applied percentage (1.1% or 2%)
  • applicable tax rate (19% or 24%)
  • estimated tax payable

 

This provides a realistic overview of your expected Modelo 210 liability.

What Is Not Included

To keep the calculator simple and easy to use, some factors are not included:

  • 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
  • special ownership structures such as companies or trusts

 

These factors may affect your final tax result.

Example: Non-Resident Property Tax in Spain

Example calculation:

Valor catastral: €120,000
Revised after 2012
Owned full year
Not rented
EU resident

Estimated result:

Taxable base: €1,320
Tax rate: 19%
Tax payable: €250.80

This gives a quick overview of your expected Modelo 210 liability.

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 not rented out.

This tax must normally be 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 used privately or remains empty during the 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.

https://taxadora.com/rental-income-taxes-in-spain/

What 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.

What tax rate applies to non-resident property owners?

The standard rates are:

  • 19% for EU / EEA residents
  • 24% for residents outside the EU / EEA

 

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.

Our service includes:

  • tax calculation
  • Modelo 210 preparation
  • electronic filing with the Spanish tax authorities
  • confirmation after submission

Start your Modelo 210 filing here:

https://taxadora.com/non-resident-tax-modelo-210-spain/

 

Disclaimer

This calculator provides an estimate only. It does not replace professional tax advice and does not take into account all individual circumstances.