Modelo 210 Non-Resident Tax Calculator
The full cadastral value (land + building). Find it on your IBI bill or at the Spanish Cadastre website.
If the cadastral value was updated by a collective valuation in the tax year or the preceding 10 fiscal years, the imputed income percentage drops to 1.1% (LIRPF Art. 85.1).
EU/EEA residents pay 19%. All other residents (including UK post-Brexit) pay 24%.
Remaining days are treated as personal use and taxed as imputed income.
Estimated result
Imputed income (personal use)
Cadastral value
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Imputation percentage
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Pro-rata for personal use days
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Imputed taxable base
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Tax rate applied
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Tax on imputed income
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Rental income
Gross rental income
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Deductible expenses
(EU/EEA benefit)
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Taxable base (rental)
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Tax rate applied
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Tax on rental income
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Total estimated annual tax (Modelo 210)
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Need help filing your Modelo 210?
BMC handles non-resident tax filings from €290. Calculation, payment, deadlines and AEAT representation — all included.
Book a Modelo 210 scoping callEstimated quarterly payment (rental)
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Deadline: within 20 days after the end of each quarter (20 Apr · 20 Jul · 20 Oct · 20 Jan).
Rate comparison by residency
EU/EEA resident (19%)
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Non-EU/EEA resident (24%)
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Modelo 210 filing deadlines
- Personal use: any date during the calendar year following the tax year.
- Rental: quarterly, within 20 days after the end of each quarter.
- Filing: sede.agenciatributaria.gob.es
Indicative estimate only. Consult a specialist for your specific situation.