Non-resident property tax in Spain: form 210 explained

Non-resident property tax in Spain on form 210: imputed income on a holiday home, rental income, 19% or 24%, the new deadlines, representatives and wealth tax.

Last checked 17 October 2026

What you will learn

How Spain taxes a holiday home that nobody rents
The rates for EU and other residents, and the new deadlines
When wealth tax and a tax representative come into play

If you own a home here and live abroad, what people call non-resident property tax in Spain is in fact an income tax. Spain taxes you every year on that home, whether it is empty or let, through the non-resident income tax (IRNR) and form 210 (modelo 210). This guide covers the imputed income on a holiday home, rental income, the difference between EU and other residents, the rates and the new deadlines, tax representatives, and the wealth tax rules for property on the Costa Blanca North.

A holiday home that nobody rents

When the home is kept for your own use, the law assumes it produces an income. Under the non-resident income tax law, that income is worked out with the same rule used for Spanish residents' second homes: a percentage of the cadastral value, the figure shown on the IBI receipt. No expenses can be deducted from it.

The percentage is 2% in general and 1.1% for property in towns whose cadastral values were revised by a general valuation. For the years 2023 to 2026, the 1.1% applies where the revised values came into force from 1 January 2012; the extension to 2026 was made by Real Decreto-ley 29/2026 of 6 October 2026. The amount is reduced in proportion if you owned the home for only part of the year or let it for part of it, as the Tax Agency's form 210 instructions explain.

An example for 2026, for illustration only: a villa with a cadastral value of €300,000 in a town where 1.1% applies has an imputed income of €3,300. A resident of Germany or the Netherlands pays 19% of that, €627. A resident of the United Kingdom pays 24%, €792.

The same decree-law would replace the flat percentages from 2027 with a scale on the total cadastral value: 1.1% on the first €100,000, 1.5% on the next €400,000, 2% on the next €500,000 and 3% above €1 million. A decree-law has to be confirmed by the Congress, and an earlier decree-law with similar measures was repealed by the Congress, as published on 2 October 2026, so treat the 2027 scale as pending. How a scale would work for non-residents, who are taxed property by property, is a point for your adviser.

Non-resident property tax in Spain: 19% or 24%

The general rate is 24%. It is 19% for residents of another EU member state or of an EEA state that exchanges tax information with Spain, which today means Iceland, Norway and Liechtenstein. Since the United Kingdom left the EU, UK residents pay 24%, as do residents of Switzerland and of countries outside Europe.

Rental income and the new deadlines

If you let the home, you declare the rent for the days it was let instead of the imputed income. Residents of the EU and of those EEA states may deduct the expenses that Spanish income tax allows, provided they are directly linked to the rental income. Residents of other countries, including the UK, pay 24% on the gross rent, with no deductions.

The deadlines for rental income have changed. Following Orden HAC/623/2026, as the Tax Agency explains, returns with tax to pay are filed in the first 20 days of April of the following year. This applies to a whole year's rent declared together from the 2026 rentals, and to rent declared separately from the last quarter of 2026. Rent from July to September 2026 declared separately keeps its old deadline, the first 20 days of October 2026.

Holiday lets also face a VAT change. The same decree-law of October 2026 makes lets of furnished homes of up to 30 nights subject to VAT at 10% from 1 December 2026, unless the owner lives in the home. If the Congress confirms it, owners who let for short stays will need advice on VAT as well as on income tax.

When to file for an empty home

Imputed income is counted on 31 December. For 2025, form 210 is filed between 1 January and 31 December 2026, so the deadline for last year is the end of this year. For 2026 and later years the window starts later, from 1 April to 31 December of the following year: the 2026 return is filed between 1 April and 31 December 2027, with direct debit possible until 23 December.

Each owner declares their own share. If a couple owns the house together, each files a form 210 for their part.

Do you need a tax representative?

Under article 10 of the non-resident tax law, a non-resident who does not live in another EU state must appoint a representative resident in Spain in some cases: when operating through a permanent establishment, when the Tax Agency requires it because of the income or because of the ownership of a property in Spain, and always when living in a country that does not exchange tax information with Spain. The appointment must be notified to the Tax Agency within two months. Failing to appoint one when it is required is a serious infringement, with a fixed fine of €2,000, or €6,000 for residents of countries without tax information exchange.

Even when it is not compulsory, many owners use an adviser or gestor, because the Tax Agency writes in Spanish and the deadlines are strict.

Wealth tax on Spanish property

Spanish wealth tax is charged on what you own on 31 December. Non-residents pay it only on their assets in Spain, and property counts at the highest of its cadastral value, the value checked by the tax authorities for other taxes, or the price paid. The state allowance for non-residents is €700,000, under the wealth tax law.

Since July 2021 the same law has let every non-resident apply the rules of the region where most of their Spanish assets are. Ley 5/2026, in force since 11 August 2026, raised the Comunitat Valenciana's own allowance to €2 million, but the Valencian tax law words that allowance for taxpayers who live in the region. How the two rules combine for a non-resident owner on the Costa Blanca is a question to settle with your adviser before 31 December.

A wealth tax return is required if tax is payable, or if your assets in Spain are worth more than €2 million even when no tax is due. The Tax Agency's wealth tax page for non-residents confirms that the form, D-714, and the deadline are the same as for residents, and that it is filed online.

Non-resident tax is simple in principle and easy to get wrong in practice. The cadastral value, the right percentage, the days let, your country of residence and the tax treaty with it all play a part. A tax adviser in Spain should check your own position, and many owners hand the yearly filing to one.

Practical step: note the cadastral value from your IBI receipt, the percentage and the rate that apply to you, and put the form 210 deadline in your diary each year. For the other yearly bills, see the annual costs of owning a property in Spain, and for the day you sell, selling property in Spain as a non-resident. If you are buying to let, start with the investment properties on the Costa Blanca North.

Homes for this guide

Across the coast

Written by Nicolas Strebel.