If you own a property in Spain but do not rent it out, you may be surprised to learn that you still have a Spanish tax obligation. Every year, thousands of non-resident property owners must file Modelo 210, even when their apartment, villa, or holiday home remains empty or is used only for personal holidays.
This guide explains everything you need to know about filing Spanish tax when your property is not rented, including who must file, how the tax is calculated, deadlines, and how to submit your declaration online.
Do I Have to Pay Spanish Tax If My Property Is Not Rented?
Yes.
If you are not a tax resident in Spain and own a property located in Spain, you generally must file Modelo 210 and pay Non-Resident Income Tax (IRNR), even if you do not receive any rental income from the property. The Spanish Tax Agency considers that owning a property provides an economic benefit known as "imputed income" (renta imputada).
This applies whether the property is:
A holiday home
A second residence
Left empty throughout the year
Used only by family and friends
Occupied by the owners during holidays
What Is Modelo 210?
Modelo 210 is the official tax form used by the Spanish Tax Agency (Agencia Tributaria) for non-residents who own property or earn income in Spain.
Property owners commonly use Modelo 210 for:
Non-rented property (imputed income)
Rental income
Capital gains after selling a property
For owners who do not rent out their property, the declaration is filed annually.
Who Must File Modelo 210?
You normally need to file if:
You own property in Spain.
You spend fewer than 183 days per year in Spain.
You are considered a tax resident of another country.
The obligation applies regardless of nationality. It affects British, Swedish, Norwegian, German, Dutch, Belgian, French, American, Canadian, and other foreign property owners.
Joint Owners
If a property has multiple owners, each owner must submit their own Modelo 210 declaration according to their ownership percentage. A married couple owning a property 50/50 must usually file two separate declarations.
How Is the Tax Calculated?
The tax is based on the property's cadastral value (Valor Catastral), which can be found on your annual IBI (council tax) receipt.
The calculation generally follows these steps:
Step 1: Determine the Tax Base
The tax base is usually:
1.1% of the cadastral value if it has been revised during the prescribed period.
2% of the cadastral value in other cases.
Step 2: Apply the Tax Rate
Current tax rates are generally:
19% for residents of EU and EEA countries.
24% for residents outside the EU and EEA.
Example
Property cadastral value: €150,000
Imputed income base:
€150,000 × 1.1% = €1,650
If you are an EU resident:
€1,650 × 19% = €313.50 tax payable
The exact amount depends on your property's cadastral value, ownership percentage, and country of tax residence.
Where Can I Find the Valor Catastral?
You can normally find the cadastral value on:
Your IBI receipt
The property tax bill from the local council
Your online tax records
The Spanish Land Registry documentation
If you cannot locate it, EasySpanishTax can help you find the correct value.
When Is the Filing Deadline?
For non-rented property, Modelo 210 is filed annually for the previous calendar year.
For example:
Tax year 2025
Filing deadline: 31 December 2026
The declaration can usually be submitted anytime between 1 January and 31 December of the following year.
What Documents Do I Need?
To complete your Modelo 210 declaration, you will typically need:
NIE number
Passport or ID
Property address
Ownership percentage
Valor Catastral
Date of purchase
Country of tax residence
Having your latest IBI receipt available makes the process much easier.
What Happens If I Don't File?
Many property owners incorrectly assume that no rental income means no tax declaration.
Unfortunately, this is not correct.
Failure to submit Modelo 210 can result in:
Late filing surcharges
Interest charges
Tax penalties
Problems when selling the property in the future
Requests from the Spanish Tax Agency for missing declarations
Because the obligation exists every year, missing several years can create unnecessary complications.
Can I File Modelo 210 Online?
Yes.
Modelo 210 can be filed electronically through the Spanish Tax Agency or through an authorised representative. The Spanish Tax Agency provides online filing systems and electronic submission options for non-residents.
However, many property owners find the official forms difficult because they are only partially available in English and require knowledge of Spanish tax rules.
The Easy Way to File Your Spanish Property Tax
At EasySpanishTax.com, we help non-resident property owners file Modelo 210 quickly and accurately online.
Our platform allows you to:
Complete your declaration in English
Calculate your tax automatically
Store your property information for future years
Keep all your property documents securely in one place
Avoid common filing mistakes
Submit your annual declaration in minutes
Whether you own a holiday apartment in Costa del Sol, a villa in Alicante, or a second home anywhere in Spain, we make filing your non-resident tax simple.
Conclusion
If you own property in Spain but do not rent it out, you are still likely required to file Modelo 210 each year. Spain's imputed income rules apply to most non-resident property owners, even when the property remains empty or is used only for personal holidays. Filing on time helps you avoid penalties and keeps your Spanish tax affairs fully compliant.
Need help filing your Modelo 210?
Complete your Spanish non-resident property tax declaration here online in just a few minutes.