Non-resident property taxes in Spain: IRNR (modelo 210) and IBI, without a gestor
An empty Spanish home is still taxed — and the tax agency never sends you a bill for it. Two taxes, two different collectors, and deadlines nobody warns you about: that is the whole trap.
- IRNR · RDLeg 5/2004
- modelo 210
- IBI (municipal)
- AEAT
01The two taxes every non-resident owner pays
The first is IBI — the municipal property tax. The town hall knows your property, sends the receipt or charges it by direct debit, and most owners set it up once and forget it. IBI is rarely the problem.
The second is the non-resident income tax, IRNR, filed on form (modelo) 210 — and here is the part that catches almost everyone: the Spanish tax agency (AEAT) never sends an invoice for it. It is a self-assessed tax. You are expected to calculate it, file the form and pay, every year, unprompted. Silence from AEAT does not mean you owe nothing — it means the clock is running: the agency can claim up to four years back, with surcharges and interest.
You owe IRNR on the property whether it stands empty (as “imputed income” — Spain taxes the theoretical benefit of owning it) or produces rent (as rental income). Both go on modelo 210, with different rules and deadlines.
02The tax on an empty or own-use home (imputed income)
The base is a percentage of your property’s cadastral value (valor catastral — the administrative value on your IBI receipt, not the market price): 1.1% if the municipality’s cadastral values were revised within the last ten tax years, otherwise 2%.
On that base you pay 19% if you are tax-resident in the EU, Norway or Iceland — and 24% if you are resident anywhere else (which since Brexit includes the UK).
A worked example: cadastral value €80,000, revised recently → base 1.1% = €880. An owner resident in the Netherlands pays 19% = €167.20 for the year. A UK or Russian resident pays 24% = €211.20. The amount is pro-rated by days of ownership and split between co-owners — each co-owner files their own modelo 210 for their share.
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03If you rent it out: real income, different rules
Rental income is taxed on modelo 210 as well, at the same 19%/24% rates — with one big difference. EU/EEA residents may deduct expenses proportional to the rental period (IBI, community fees, insurance, mortgage interest, repairs, depreciation); residents of other countries pay tax on gross rent, no deductions.
Since 2024 the filing rhythm is simpler: instead of quarterly returns you may group the whole year’s rental income from a property into one annual modelo 210, filed 1–20 January of the following year (direct-debit orders by 15 January). For weeks the property was empty, the imputed-income rules above cover the gap — a part-rented year usually means both types on your filing.
04Deadlines and how to file
Imputed income for a given year is filed during the whole following calendar year — the 2025 tax can be filed any time in 2026. Rental income (from 2024 onward) is filed annually 1–20 January, or per-accrual if you prefer.
Filing channels: online with a Spanish digital certificate (certificado digital) or Cl@ve, through a fiscal representative, or via AEAT’s form service with an NIE/NIF. You need your NIE, the cadastral reference (on the IBI receipt), and — for rentals — income and expense records.
Filing yourself is realistic for a simple imputed-income return. It stops being fun when there are several owners, part-year rentals, missed years to regularize or a sale in between — that is where a structured plan pays for itself.
05The classic mistakes (each costs real money)
- Not filing at all because “nobody asked”. AEAT increasingly cross-checks land registry, cadastre and platform data; when it writes to you, four years of tax arrive with surcharges. Filing late voluntarily costs meaningfully less than waiting to be caught.
- UK owners still using 19% and deducting expenses. Since Brexit: 24%, gross, no deductions. Old habits from pre-2021 guides are expensive.
- One return for a couple. Modelo 210 is per person, per property, per income type. Two co-owners = two returns.
- Using the market price as the base. The base is the cadastral value from the IBI receipt — usually far lower. Overpaying is as real as underpaying.
- Forgetting the year of the sale. Selling triggers its own 210 (capital gain, the 3% retention refund) — and the imputed tax still applies for the days you owned the property that year.
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Made by foreigners, for foreignersFAQFrequently asked questions
Is IBI included in modelo 210?
No. IBI is a separate municipal tax collected by the town hall (usually by direct debit). Modelo 210 is the state income tax for non-residents — self-assessed, never invoiced.
I have owned for years and never filed. What now?
Regularize voluntarily: file the last four years before AEAT writes to you. Voluntary late filing carries reduced surcharges; waiting for a requerimiento costs more and removes the reductions.
Do I also pay tax on this at home?
Usually your home country taxes worldwide assets or income but credits what you paid in Spain under the double-taxation treaty (for Dutch residents: the property is typically declared in box 3 with relief; UK: credit against UK tax where applicable). Check your home-country side separately.
Where do I find my cadastral value?
On the annual IBI receipt or in the Catastro’s electronic office. The receipt also shows whether values were recently revised — which decides 1.1% vs 2%.
Can RightNOW file for me?
The €59 plan gives you exact amounts, pre-filled data and steps to file yourself. If you want it fully delegated, case management with a fiscal representative is quoted from €199.
Informational material, not tax advice for your individual case. Rates and deadlines verified against AEAT (modelo 210 instructions, annual-grouping note) as of July 2026; treaty effects depend on your country of residence.
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