Practical tools
Modelo 210 Calculator
Estimate your Spanish Non-Resident Income Tax (IRNR) on property you own in Spain. Works for personal use, rental income, and mixed-use scenarios.
Enter your property details
The full cadastral value (land + building). Find it on your IBI (council tax) bill or at the Spanish Cadastre website (sede.catastro.gob.es).
Check your IBI bill. If the value was updated since 2012 the imputed income percentage drops to 1.1%.
EU/EEA residents pay 19%. All other residents (including UK post-Brexit) pay 24%.
The remaining days of the year are treated as personal use and taxed as imputed income.
Estimated result
Imputed income (personal use)
Cadastral value
—
Imputation percentage
—
Pro-rata for personal use days
—
Imputed taxable base
—
Tax rate applied
—
Tax on imputed income
—
Rental income
Gross rental income
—
Deductible expenses
(EU/EEA benefit)
—
Taxable base (rental)
—
Tax rate applied
—
Tax on rental income
—
Total estimated annual tax (Modelo 210)
—
Estimated quarterly payment (rental)
—
Deadline: within 20 days after the end of each calendar quarter (20 Apr · 20 Jul · 20 Oct · 20 Jan).
Rate comparison by residency
EU/EEA resident (19%)
—
Non-EU/EEA resident (24%)
—
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 (Spanish Tax Agency online portal).
This calculator is for guidance only. Consult a professional for personalized analysis.
Get these results by email
We'll send you a visual summary of your simulation with the data you entered.
Professional filing
Need help filing your Modelo 210?
BMC handles non-resident tax filings from €290. We take care of the calculation, payment, deadlines and representation before the Spanish Tax Agency (AEAT).
Free consultationWhat is Modelo 210?
Modelo 210 is the Spanish Non-Resident Income Tax (IRNR) return that any non-tax-resident who owns property in Spain must file. It covers two types of taxable income: imputed income from properties held for personal use, and rental income from properties let to tenants.
Imputed income (personal use): Spanish tax law treats a property at the owner's disposal as generating a notional income equal to 2% of the cadastral value (or 1.1% if the value was revised since 2012). This base is taxed at 19% for EU/EEA residents or 24% for everyone else. This return is filed once per year.
Rental income: Gross rents are taxable. EU/EEA residents may deduct directly related expenses (IBI, community fees, insurance, mortgage interest, depreciation, management costs) and pay tax only on the net profit. Non-EU/EEA residents are taxed on the gross amount with no deductions allowed. Returns are filed quarterly.
Mixed use: If the property is rented for part of the year, two parallel returns are filed: one for rental days and one for personal-use days, with the cadastral value pro-rated accordingly.
At BMC we specialise in non-resident property taxation in Spain. We handle Modelo 210 filings, act as your tax representative before the AEAT and optimise your overall tax position. See our Non-Resident Tax service.
Frequently asked questions
Do I have to file if I don't rent my property?
Yes. Every non-resident who owns urban property in Spain must file Modelo 210 for imputed income, even if the property is not rented and is never used during the year.
When is the deadline for the personal-use return?
The imputed income return can be filed at any point during the calendar year following the tax year. For example, the imputed income for 2025 can be declared on any date in 2026.
Which expenses can I deduct as an EU resident?
As an EU/EEA resident you can deduct all costs directly linked to generating the rental income: IBI (council tax), community charges, insurance premiums, mortgage interest, building depreciation (3% of construction value) and property management fees.
Does Spain have a double tax treaty with my country?
Spain has tax treaties with over 90 countries. Depending on the treaty, tax paid in Spain may be credited against your home-country tax bill. BMC analyses the applicable treaty and optimises your overall tax burden.
I am a UK resident after Brexit — what rate do I pay?
Following Brexit, UK residents are no longer covered by EU/EEA treatment. The applicable rate is 24% and deductions for rental expenses are not available. The UK–Spain double tax treaty still applies, allowing a credit in the UK for tax paid in Spain.
Own property in Spain but live abroad?
Our non-resident tax specialists will file your Modelo 210, represent you before the AEAT and make sure you don't overpay.