Good to know · Taxes
Owning a home in Spain while not tax resident: the yearly non-resident return (Modelo 210)
The Agencia Tributaria’s Modelo 210 is the return for non-resident income tax; an owner of a Spanish home that is not rented files it for imputed income, calculated as a percentage of the valor catastral, and an owner who rents it out files for the rent.
- Why it matters
- Someone who owns a Spanish home but is not tax resident in Spain may have to file Modelo 210 each year even with no rent. The Agencia Tributaria publishes the percentages, rates and deadlines.
- When
- You own a Spanish home and live abroad, or you are unsure whether the Agencia Tributaria treats you as non-resident.
- How long it takes
- Imputed income for 2025: 1 January to 31 December 2026. For 2026 income: 1 April to 31 December 2027 (from the AEAT note).
- Official page
- Modelo 210. IRNR sin establecimiento permanente
- Last checked
- 26 Oct 2026
- Next check by
- 1 Jan 2027
In the guide: the 5 steps, what to bring (5 items), the office with addresses and hours, and 3 Easy to miss lines, with every official source.
One Easy to miss, on us
The AEAT note says the imputed-income window for 2025 does not change (1 January to 31 December 2026) but starts on 1 April for income of 2026 and later years.