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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%.

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).

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What 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.

Related guides and services

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Key concepts

IRNRModelo 210Double Taxation TreatyTax Residency
REAF-registeredICAM memberSince 2010

This tool provides a directional estimate. A specialist can analyse your specific situation in detail.

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Methodology and sources

This calculator applies the Non-Resident Income Tax (IRNR) rules under the Modelo 210 regime in force for tax year 2026 (RDLeg 5/2004). The methodology mirrors what we apply in our IRNR management portfolios — results are indicative; the final liability may vary based on specific double-tax treaties and circumstances not modelable in a public tool.

Assumptions applied by this calculator

Imputed income (personal use)
We apply 1.1% of the cadastral value if the municipality revised the cadastre on or after 1 January 2012, or 2% otherwise (Art. 85.1 LIRPF). The imputed base is pro-rated for days the property was at the owner's disposal (all 365 days for pure personal use; non-rented days for mixed use).
Rental income
For EU/EEA residents, directly linked expenses (IBI, community fees, insurance, mortgage interest, 3% depreciation, management) are deducted from gross rent (Art. 24.6 TRLIRNR). For non-EU/EEA residents, the taxable base is the gross rental income with no deductions — a distinction confirmed by CJEU cases C-487/13 and C-503/17.
Tax rates applied
19% for EU/EEA tax residents (all EU member states plus Norway, Iceland, Liechtenstein). 24% for all others, including UK residents post-Brexit, Switzerland, USA, Canada, Australia and non-EEA countries.
Filing calendar
Imputed income: annual return filed at any point in the calendar year following the tax year. Rental: quarterly within 20 calendar days after each quarter end (20 Apr, 20 Jul, 20 Oct, 20 Jan).
What is NOT modelled
This calculator does not cover: specific double-tax treaty reductions; foreign-tax credits; capital gains on sale (Modelo 210 code G); the 3% withholding on conveyance (Art. 25.2 TRLIRNR); rural land; or corporate ownership structures (SOCIMI, holding companies).

Official sources

Last reviewed: 2026-06-03

Reviewed by: Bárbara Botía — Of Counsel · ICAM 11.233

This calculator provides an estimate for informational purposes. It does not replace professional advice. Results may vary based on personal circumstances and regulatory changes. Consult an advisor for personalized planning.

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