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How much do you pay on form 210 as a non-resident owner?
Imputed income and rent, at the rate that applies to you.
If you own a home in Spain and do not live here, the tax office assumes an income even if you never rent it, and taxes it. Enter your cadastral value and how many days it was yours: you see the figure and the deadlines straight away.
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How it is worked out
Even if you never rent it, a non-resident owner of a home in Spain is taxed on imputed income: the cadastral value on the IBI bill times 1.1% or 2%, in proportion to the days owned and to your share. 1.1% applies if your municipality's cadastral value was revised by a general collective valuation in the year or the ten before; otherwise 2%. For 2023, 2024 and 2025 the Tax Agency also applied 1.1% to municipalities revised since 1 January 2012. No cost is deducted.
The rate is 19% if you live in the EU, Iceland, Norway or Liechtenstein, and 24% in every other country, the UK included (consolidated text of the Non-Resident Income Tax Law, article 25, and the Tax Agency itself).
If you also rent the house out, the rent is taxed separately: 24% of the full income if you live outside the EU, with no costs deducted, and 19% of the income less justified costs if you live in the EU (article 24.6). Rented days do not count towards imputed income.
The deadlines changed with Orden HAC/623/2026: imputed income for 2026 is filed from 1 April to 31 December 2027, and rent for 2026 in a grouped annual return from 1 to 20 April 2027.
What this service is NOT
This is a simulator, not a tax return and not tax advice. It does not cover buildings under construction, timeshare, usufruct or the cases the Tax Agency excludes from imputation, and it does not calculate capital gains on a sale. We do not file form 210 or act as your representative before the tax office: we prepare, sort and translate the paperwork, and this page tells you when a professional's signature is needed so that you hire them directly. We are not a gestoría or a law firm.
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We work in English, Spanish, Dutch, German and French.
Questions about this service
What is imputed income?
It is an income the tax office presumes from the mere fact of having a home at your disposal, even if you do not rent it and nobody pays you: a percentage of the cadastral value, in proportion to the days and to your share.
Who pays 19% and who pays 24%?
Residents of the EU, Iceland, Norway and Liechtenstein pay 19%. Everyone else, including the British, pays 24%.
Can I deduct costs?
On imputed income, never. On rent, only if you live in the EU, Iceland or Norway and can justify them; otherwise you are taxed on the full income.
When is form 210 filed?
Imputed income for 2025 is filed until 31 December 2026, and for 2026 from 1 April to 31 December 2027. Rent for 2026 in a grouped annual return from 1 to 20 April 2027.
Do you file form 210 for me?
No. We prepare the dossier, sort the data and translate what is needed. A professional who signs files it, and you hire them directly.
Official sources
This page was last checked on 4 September 2026
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We work in English, Spanish, Dutch, German and French.
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