Last Updated on October 10, 2025
Many non-resident property owners believe that paying their IBI (local property tax) completes their Spanish tax duties — but that’s only half the story.
If you own a home in Spain that isn’t your main residence, you may owe an additional charge known as the Deemed Annual Tax (Modelo 210). This tax applies even if you don’t rent your property, and missing it can lead to penalties or fines.
What Is the Deemed Annual Tax (Modelo 210)?
The Deemed Annual Tax — also known as “renta imputada” or imputed income tax — applies to non-resident owners of urban properties in Spain that are not rented out.
Spanish tax authorities assume that even if your home sits empty, it generates a notional (or “deemed”) rental income. The taxable base is calculated using a small percentage of your property’s cadastral value (valor catastral), which can be found on your latest IBI bill.
This is separate from IBI and must be declared annually using Modelo 210.
Read: What are deemed tax returns for a property in Spain?
How Is It Calculated?
The taxable amount depends on the cadastral value and whether your municipality has recently revised it.
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1.1% of cadastral value if the property was revised in the last 10 years
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2% if not revised recently
The result is treated as “imputed income.” Then apply the correct tax rate:
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19% for EU/EEA residents
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24% for non-EU residents
Example:
If your property’s cadastral value is €120,000 and it hasn’t been revised recently, the imputed income is €2,400.
As an EU resident, your tax = €2,400 × 19% = €456.
As a non-EU resident, your tax = €2,400 × 24% = €576.
Who needs to file?
You must file if you are a non-resident property owner of an urban property in Spain, whether or not you rent it.
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You are considered non-resident if you live outside Spain for more than 183 days per year.
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The property must be urban, not agricultural or rural.
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Even partial ownership (shared property) requires a proportional declaration.
If you are a non-resident in Spain and own urban properties, then you must file a deemed annual tax return.
How to File the Deemed Annual Tax Return (Modelo 210)
You can file online through Spain’s official tax portal (Agencia Tributaria) or through a certified tax representative.
Documents you’ll need:
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Copy of your IBI bill showing the cadastral value
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NIE number
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Proof of ownership or land registry extract
Most non-residents choose to file a deemed tax return through a tax service (like PTI Returns) to avoid translation or portal access issues.
Deadlines & Penalties
Deadline:
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Declarations for 2023 must be filed by 26 December 2024.
Penalties:
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Late filing can result in surcharges of 5–20%, plus interest.
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The Spanish tax agency can also back-charge multiple years if you’ve never filed before.
What if You Haven’t Filed Before?
If you haven’t filed for previous years, don’t panic. You can still regularize past years, but 2024 is the final opportunity to declare 2019 income.
PTI Returns can assist with back-filing to help you avoid fines and ensure compliance.
Ideally you want to file your taxes yearly so you don’t fall behind.
So in 2024, you want to aim to file for 2023.
However, if you haven’t filed a deemed tax return in previous years, you can still file as far back as 2019. Note that 2024 is the last chance to file as far back as 2019. Otherwise, you may face penalties for late submission. So it’s best to stay up to date with your taxes to ensure compliance.
Need Help?
Navigating Spain’s tax system can be challenging, especially for non-residents. At PTI Returns, our team is here to help you understand your obligations and ensure timely and accurate filing. Ready to file your deemed annual tax? You can send your most recent IBI letter received from the local administration to info@ptireturns.com and we can start the filing process. Contact us today to get started!
(Please note: PTI Returns do not provide services related to Spanish mortgages.)
FAQs
Do I have to pay the deemed annual tax if my property is rented out all year?
No — if your Spanish property is rented out for the entire year and you declare your rental income through Modelo 210, you don’t pay the deemed annual tax for that same period.
However, if your property is vacant for part of the year, you must still file a partial deemed return for the months it wasn’t rented.
What is the difference between IBI and the deemed annual tax?
IBI (Impuesto sobre Bienes Inmuebles) is a local property tax paid to your town hall — similar to council tax.
Deemed annual tax (Modelo 210) is a national tax filed with the Spanish Tax Agency (Agencia Tributaria), based on your property’s cadastral value and ownership status.
| Tax | Paid To | Applies To | Frequency |
|---|---|---|---|
| IBI | Local Town Hall | Property ownership | Annual |
| Deemed Annual Tax (Modelo 210) | Spanish Tax Agency | Non-resident property owners | Annual |
How can I find my property’s cadastral value (valor catastral)?
You can find the valor catastral (cadastral value) printed on your IBI bill — usually labeled as “Valor catastral” on the first page.
It’s an official valuation used by tax authorities, often much lower than market value.
If you can’t find it, your local Ayuntamiento (Town Hall) can provide a copy or confirmation.
What happens if I don’t pay or file the deemed annual tax?
If you fail to file the deemed annual tax (Modelo 210), the Spanish tax authority (AEAT) can charge:
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Late-filing penalties of 5–20% depending on delay
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Interest on unpaid tax
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Possible back assessments for up to 4 years
Non-compliance can also cause issues if you sell your property — unpaid taxes can appear during the notary process or reduce your 3% withholding refund (Modelo 211).
Can I file the deemed annual tax myself?
Yes — you can file Modelo 210 yourself via the Agencia Tributaria website, but the process is entirely in Spanish and requires:
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A digital certificate or NIE
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Correct calculation of your imputed base and tax rate
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Understanding of Spanish tax codes and forms
Most non-residents choose to file through a certified tax agent like PTI Returns, to ensure accuracy, avoid language barriers, and stay compliant with deadlines.
How is the deemed annual tax calculated?
The deemed annual tax is based on a percentage of your property’s cadastral value:
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1.1% if the cadastral value has been revised in the last 10 years
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2% if it hasn’t been revised recently
You then apply the corresponding tax rate:
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19% for EU/EEA residents
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24% for non-EU residents
Example:
If your property’s cadastral value is €100,000 and hasn’t been revised recently:
Imputed income = €100,000 × 2% = €2,000
Tax due = €2,000 × 19% (EU resident) = €380
What is Modelo 210, and when is it due?
Modelo 210 is the Spanish tax form used by non-residents to declare both rental income and deemed (imputed) income from property in Spain.
The deadline to file for the 2023 tax year is 26 December 2024.
It must be submitted annually, even if your property isn’t rented.
Can I file for past years if I missed previous returns?
Yes — you can still regularize previous years (usually up to 4 years back).
In 2024, it’s the last chance to file for 2019.
PTI Returns helps clients back-file multiple years to avoid fines and stay compliant.
Do I need to file if my property is jointly owned?
Yes. Each non-resident owner must file a separate Modelo 210 for their ownership percentage.
For example, if you and your spouse each own 50%, you both need to file returns separately for your respective shares.
Does PTI Returns handle Spanish mortgages or IBI payments?
No — PTI Returns focuses exclusively on Spanish tax filing for non-resident property owners.
We don’t provide services for Spanish mortgages or direct IBI payments, but we can guide you on how to locate your IBI bill or contact the local authority.