{"id":3695,"date":"2026-09-25T12:07:45","date_gmt":"2026-09-25T12:07:45","guid":{"rendered":"https:\/\/www.ptireturns.com\/blog\/?p=3695"},"modified":"2026-10-19T07:42:36","modified_gmt":"2026-10-19T07:42:36","slug":"spain-ibi-tax-implied-income-guide","status":"publish","type":"post","link":"https:\/\/www.ptireturns.com\/blog\/spain-ibi-tax-implied-income-guide\/","title":{"rendered":"IBI Tax in Spain and Imputed Income Tax &#8211; Everything You Need to Know"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">If you own property in Spain, you&#8217;re probably familiar with the IBI (Impuesto sobre Bienes Inmuebles) local property tax. <\/span> <span style=\"font-weight: 400;\">This is the standard tax paid to local authorities, but many non-resident property owners mistakenly believe that once this is settled, their tax obligations are complete. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">However, if you&#8217;re a non-resident and own an urban property in Spain, there&#8217;s another crucial tax you must file: <\/span><b><a href=\"https:\/\/www.ptireturns.com\/property-tax-services\/spanish-tax-rental-income\" target=\"_blank\" rel=\"noopener\">the imputed tax, also known as deemed annual tax<\/a>.<\/b><b> <\/b> <span style=\"font-weight: 400;\">This tax applies to <\/span><b>non-residents who own property in Spain, even if the property is unoccupied<\/b><span style=\"font-weight: 400;\">. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">While it might seem like a hassle, <strong><a href=\"https:\/\/www.ptireturns.com\/blog\/what-are-deemed-tax-returns-for-a-property-in-spain\/\" target=\"_blank\" rel=\"noopener\">staying on top of your imputed income tax<\/a><\/strong> is crucial to avoid penalties and interest charges.<\/span><\/p>\n<p><b>The Deadline for 2026 is looming!<\/b> <span style=\"font-weight: 400;\">In this guide, we will cover all the essential information you need to know about both taxes.<\/span><\/p>\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_89 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #ffffff;color:#ffffff\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #ffffff;color:#ffffff\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.ptireturns.com\/blog\/spain-ibi-tax-implied-income-guide\/#What_is_the_IBI_tax_in_Spain\" >What is the IBI tax in Spain?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.ptireturns.com\/blog\/spain-ibi-tax-implied-income-guide\/#How_is_IBI_Tax_Calculated_in_Spain\" >How is IBI Tax Calculated in Spain?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.ptireturns.com\/blog\/spain-ibi-tax-implied-income-guide\/#When_is_IBI_tax_due\" >When is IBI tax due?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.ptireturns.com\/blog\/spain-ibi-tax-implied-income-guide\/#What_happens_if_I_dont_pay_my_IBI_tax\" >What happens if I don\u2019t pay my IBI tax?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.ptireturns.com\/blog\/spain-ibi-tax-implied-income-guide\/#What_is_the_non-resident_imputed_income_tax_in_Spain\" >What is the non-resident imputed income tax in Spain?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.ptireturns.com\/blog\/spain-ibi-tax-implied-income-guide\/#Who_can_help_me\" >Who can help me?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.ptireturns.com\/blog\/spain-ibi-tax-implied-income-guide\/#FAQs\" >FAQs<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"What_is_the_IBI_tax_in_Spain\"><\/span><b>What is the IBI tax in Spain?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The Spanish IBI tax (Impuesto sobre Bienes Inmuebles) is a local property tax charged by your town hall, similar to council tax in the UK, but usually less expensive. In some regions of Spain, it&#8217;s also called the SUMA tax.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Like council tax in the UK, the IBI tax helps fund local services such as road maintenance, street lighting, and schools.<\/span> <span style=\"font-weight: 400;\">Paying the IBI tax is essential because it&#8217;s used to calculate other property-related taxes in Spain. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">The tax is due every year by the person who owns the property as of January 1st. So, if you buy a home on January 2nd, the previous owner will pay that year&#8217;s IBI tax, and you&#8217;ll begin paying it the following year. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">All property owners, whether residents or non-residents, are required to pay this tax.<\/span> <span style=\"font-weight: 400;\">In some areas, the IBI tax may also cover garbage collection, but this isn\u2019t always the case, so it&#8217;s something to check when purchasing property. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">For more details on waste disposal, check out our guide to utilities in Spain.<\/span><\/p>\n\n<table id=\"tablepress-42\" class=\"tablepress tablepress-id-42\">\n<thead>\n<tr class=\"row-1\">\n\t<td class=\"column-1\"><\/td><th class=\"column-2\">IBI Tax<\/th><th class=\"column-3\">Imputed Income Tax<\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"row-striping row-hover\">\n<tr class=\"row-2\">\n\t<td class=\"column-1\">What is it?<\/td><td class=\"column-2\">Local property tax<\/td><td class=\"column-3\">Non-resident income tax on deemed income<\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-1\">Who pays?<\/td><td class=\"column-2\">Property owners<\/td><td class=\"column-3\">Certain non-resident individual owners<\/td>\n<\/tr>\n<tr class=\"row-4\">\n\t<td class=\"column-1\">Property rented?<\/td><td class=\"column-2\">Still applies<\/td><td class=\"column-3\">Rules differ if rented<\/td>\n<\/tr>\n<tr class=\"row-5\">\n\t<td class=\"column-1\">Paid to\/filed with<\/td><td class=\"column-2\">Local authority<\/td><td class=\"column-3\">Spanish Tax Agency<\/td>\n<\/tr>\n<tr class=\"row-6\">\n\t<td class=\"column-1\">Based on<\/td><td class=\"column-2\">Cadastral value\/local tax rate<\/td><td class=\"column-3\">Cadastral value + applicable imputation percentage<\/td>\n<\/tr>\n<tr class=\"row-7\">\n\t<td class=\"column-1\">Form<\/td><td class=\"column-2\">Local bill<\/td><td class=\"column-3\">Modelo 210<\/td>\n<\/tr>\n<tr class=\"row-8\">\n\t<td class=\"column-1\">Applies to empty property?<\/td><td class=\"column-2\">Yes<\/td><td class=\"column-3\">Yes, where conditions are met<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-42 from cache -->\n<h2><span class=\"ez-toc-section\" id=\"How_is_IBI_Tax_Calculated_in_Spain\"><\/span><b>How is IBI Tax Calculated in Spain?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">IBI tax in Spain is based on your property&#8217;s <\/span><b>cadastral value<\/b><span style=\"font-weight: 400;\">, which is the value assigned by local tax authorities. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">You can find this value on your IBI tax documents, and it&#8217;s usually much lower than the property&#8217;s market value. The IBI tax typically ranges from <strong>1<\/strong><\/span><b>.1% to 2%<\/b><span style=\"font-weight: 400;\"> of the cadastral value.<\/span><\/p>\n\n<table id=\"tablepress-43\" class=\"tablepress tablepress-id-43\">\n<thead>\n<tr class=\"row-1\">\n\t<th class=\"column-1\">Parameter<\/th><th class=\"column-2\">Example Property<\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"row-striping row-hover\">\n<tr class=\"row-2\">\n\t<td class=\"column-1\">Cadastral Value<\/td><td class=\"column-2\">\u20ac100,000<\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-1\">Imputed Base (1.1% revised)<\/td><td class=\"column-2\">\u20ac1,100<\/td>\n<\/tr>\n<tr class=\"row-4\">\n\t<td class=\"column-1\">Tax Due (EU Resident  19%)<\/td><td class=\"column-2\">\u20ac209 \/ year<\/td>\n<\/tr>\n<tr class=\"row-5\">\n\t<td class=\"column-1\">Tax Due (Non-EU \/ UK  24%)<\/td><td class=\"column-2\">\u20ac264 \/ year<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-43 from cache -->\n<p>&nbsp;<\/p>\n<div class=\"wp-block-buttons is-content-justification-center\">\r\n<div class=\"text-center\"><strong><a class=\"wp-block-button__link has-background\" style=\"background-color: #c33a32;\" href=\"https:\/\/www.ptireturns.com\/property-tax-services\/spanish-tax-rental-income\/#request-callback\" target=\"_blank\" rel=\"noreferrer noopener\">CLAIM YOUR SPANISH PROPERTY TAX RETURN ONLINE<\/a><\/strong><\/div>\r\n<\/div>\n<p>&nbsp;<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-3697 size-large\" src=\"https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2024\/10\/3D-Calculator-with-Puzzle-House-1024x768.jpg\" alt=\"A visual representation of the concept of homeownership and financial planning, with a puzzle piece house symbolizing homeownership and a calculator symbolizing financial calculations.\" width=\"672\" height=\"504\" srcset=\"https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2024\/10\/3D-Calculator-with-Puzzle-House-1024x768.jpg 1024w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2024\/10\/3D-Calculator-with-Puzzle-House-300x225.jpg 300w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2024\/10\/3D-Calculator-with-Puzzle-House-768x576.jpg 768w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2024\/10\/3D-Calculator-with-Puzzle-House-1536x1152.jpg 1536w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2024\/10\/3D-Calculator-with-Puzzle-House-780x585.jpg 780w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2024\/10\/3D-Calculator-with-Puzzle-House-1000x750.jpg 1000w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2024\/10\/3D-Calculator-with-Puzzle-House-1400x1050.jpg 1400w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2024\/10\/3D-Calculator-with-Puzzle-House.jpg 2000w\" sizes=\"auto, (max-width: 672px) 100vw, 672px\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"When_is_IBI_tax_due\"><\/span><b>When is IBI tax due?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The due date for IBI tax is set by your <\/span><b>local town hall<\/b><span style=\"font-weight: 400;\">, so it can vary depending on where your property is located. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">When <strong><a href=\"https:\/\/www.ptireturns.com\/blog\/all-you-need-to-know-about-tax-for-your-first-overseas-buy-to-let-property\/\" target=\"_blank\" rel=\"noopener\">buying a new property<\/a><\/strong>, make sure to ask the town hall about the specific due date.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"What_happens_if_I_dont_pay_my_IBI_tax\"><\/span><b>What happens if I don\u2019t pay my IBI tax?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Not paying your IBI tax can lead to serious issues. In extreme cases, your property could even be seized.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Town halls are becoming stricter about collecting unpaid taxes, so it\u2019s more important than ever to pay on time.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Keep in mind that you won\u2019t receive a reminder to pay your IBI tax, so it\u2019s up to you to know when and how much to pay. It&#8217;s a good idea to hire a lawyer or tax expert to help ensure everything is handled correctly and on time.<\/span><\/p>\n<p>&nbsp;<\/p>\n<div class=\"wp-block-buttons is-content-justification-center\">\n<div><div class=\"wp-block-buttons is-content-justification-center\">\r\n<div class=\"text-center\"><strong><a class=\"wp-block-button__link has-background\" style=\"background-color: #c33a32;\" href=\"https:\/\/www.ptireturns.com\/property-tax-services\/spanish-tax-rental-income\/#request-callback\" target=\"_blank\" rel=\"noreferrer noopener\">FILE YOUR NON-RESIDENT PROPERTY TAX RETURN ONLINE<\/a><\/strong><\/div>\r\n<\/div><\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-3699 size-large aligncenter\" src=\"https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2024\/10\/Middle-aged-woman-stressed-about-high-home-expenses-1024x683.jpg\" alt=\"A middle-aged woman with a worried expression on her face sitting at a table, surrounded by bills and financial documents.\" width=\"672\" height=\"448\" srcset=\"https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2024\/10\/Middle-aged-woman-stressed-about-high-home-expenses-1024x683.jpg 1024w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2024\/10\/Middle-aged-woman-stressed-about-high-home-expenses-300x200.jpg 300w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2024\/10\/Middle-aged-woman-stressed-about-high-home-expenses-768x512.jpg 768w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2024\/10\/Middle-aged-woman-stressed-about-high-home-expenses-1536x1024.jpg 1536w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2024\/10\/Middle-aged-woman-stressed-about-high-home-expenses-2048x1366.jpg 2048w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2024\/10\/Middle-aged-woman-stressed-about-high-home-expenses-780x520.jpg 780w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2024\/10\/Middle-aged-woman-stressed-about-high-home-expenses-1000x667.jpg 1000w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2024\/10\/Middle-aged-woman-stressed-about-high-home-expenses-1400x934.jpg 1400w\" sizes=\"auto, (max-width: 672px) 100vw, 672px\" \/><\/p>\n<h2 style=\"text-align: left;\"><span class=\"ez-toc-section\" id=\"What_is_the_non-resident_imputed_income_tax_in_Spain\"><\/span><b>What is the non-resident imputed income tax in Spain?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">If you&#8217;re a non-resident who owns property in Spain but doesn&#8217;t rent it out, you&#8217;ll need to pay the <strong>Non-Resident Imputed Income Tax (IRNR)<\/strong>. <\/span> <span style=\"font-weight: 400;\">It is also known as <strong><a href=\"https:\/\/www.ptireturns.com\/blog\/what-are-deemed-tax-returns-for-a-property-in-spain\/\" target=\"_blank\" rel=\"noopener\">deemed income tax<\/a><\/strong>. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">This tax applies even if the property is just for personal use or stays vacant all year. <\/span><\/p>\n<h3 style=\"text-align: left;\"><b>For multiple owners<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">If you own the property with others, each co-owner must file a separate tax return. The tax is divided based on each person&#8217;s share of the property, so you&#8217;ll need to report your specific ownership percentage.<\/span><\/p>\n<h3 style=\"text-align: left;\"><b>How is it calculated?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">To calculate the imputed income tax, use this formula:<\/span> <span style=\"font-weight: 400;\">Cadastral Value x Imputed Percentage x Tax Rate<\/span><\/p>\n<p><span style=\"font-weight: 400;\">You&#8217;ll need the cadastral value of your property, which you can find on your local tax receipt (IBI or SUMA), by contacting the local town hall, or visiting<\/span><a href=\"http:\/\/www.sedecatastro.gob.es\"> <span style=\"font-weight: 400;\">www.sedecatastro.gob.es<\/span><\/a><span style=\"font-weight: 400;\">. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">The imputed percentage ranges between 1.1% and 2%, depending on your property&#8217;s location.<\/span> <span style=\"font-weight: 400;\">If there was a revision in the last 10 years our property tax advisors can use 1.1%, but this depends on the region. Will have to check with City Hall the information, if it is not listed in the IBI document.<\/span><\/p>\n<p><b>The tax rate is 19% for residents of the EU, Iceland, Norway, and Liechtenstein<\/b><span style=\"font-weight: 400;\">, while non-EU residents pay 24%. If multiple people own the property, each must file their own Modelo 210, with the tax split according to ownership<\/span>.<\/p>\n<p>&nbsp;<\/p>\n<div class=\"wp-block-buttons is-content-justification-center\" style=\"text-align: left;\">\n<div><div class=\"wp-block-buttons is-content-justification-center\">\r\n<div class=\"text-center\"><strong><a class=\"wp-block-button__link has-background\" style=\"background-color: #c33a32;\" href=\"https:\/\/www.ptireturns.com\/property-tax-services\/spanish-tax-rental-income\/#request-callback\" target=\"_blank\" rel=\"noreferrer noopener\">CLAIM YOUR SPANISH PROPERTY TAX RETURN ONLINE<\/a><\/strong><\/div>\r\n<\/div><\/div>\n<div><\/div>\n<\/div>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-3698 size-large aligncenter\" src=\"https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2024\/10\/Close-up-view-of-a-woman-calculating-house-bills-with-a-mobile-phone-1024x683.jpg\" alt=\"A person sitting at a desk, reviewing a bill while using a calculator. There is a laptop, a smartphone, and a pen also on the desk.\" width=\"672\" height=\"448\" srcset=\"https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2024\/10\/Close-up-view-of-a-woman-calculating-house-bills-with-a-mobile-phone-1024x683.jpg 1024w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2024\/10\/Close-up-view-of-a-woman-calculating-house-bills-with-a-mobile-phone-300x200.jpg 300w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2024\/10\/Close-up-view-of-a-woman-calculating-house-bills-with-a-mobile-phone-768x512.jpg 768w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2024\/10\/Close-up-view-of-a-woman-calculating-house-bills-with-a-mobile-phone-1536x1024.jpg 1536w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2024\/10\/Close-up-view-of-a-woman-calculating-house-bills-with-a-mobile-phone-2048x1365.jpg 2048w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2024\/10\/Close-up-view-of-a-woman-calculating-house-bills-with-a-mobile-phone-780x520.jpg 780w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2024\/10\/Close-up-view-of-a-woman-calculating-house-bills-with-a-mobile-phone-1000x667.jpg 1000w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2024\/10\/Close-up-view-of-a-woman-calculating-house-bills-with-a-mobile-phone-1400x933.jpg 1400w\" sizes=\"auto, (max-width: 672px) 100vw, 672px\" \/><\/p>\n<h3 style=\"text-align: left;\"><b>When is the deadline?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Have you paid your IBI local tax and assumed all your tax obligations are complete?<\/span> <span style=\"font-weight: 400;\">Think again!<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If you own an urban property in Spain, there\u2019s an additional tax you must declare each year: Modelo 210, also known as the imputed or non-resident tax.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In addition to your IBI tax, this annual declaration is required to stay compliant with Spanish tax laws.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The deadline for the 2025 tax year is fast approaching\u2014December 31, 2026. Don\u2019t miss it!<\/span><\/p>\n<h2 style=\"text-align: left;\"><span class=\"ez-toc-section\" id=\"Who_can_help_me\"><\/span><b>Who can help me?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">We understand that Spain\u2019s imputed income tax can feel overwhelming, especially for non-residents. But don\u2019t worry\u2014we\u2019re here to help!<\/span><\/p>\n<p><span style=\"font-weight: 400;\">At <strong><a href=\"https:\/\/www.ptireturns.com\/\" target=\"_blank\" rel=\"noopener\">Property Tax International (PTI Returns)<\/a><\/strong>, we handle the entire process of preparing your tax forms for Spain\u2019s imputed income tax.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">With years of experience in Spanish property tax services, we ensure our clients stay fully compliant with all necessary tax laws.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Property Tax International will keep you informed every step of the way and handle all communication with the Spanish tax office on your behalf.<\/span> <span style=\"font-weight: 400;\">If you have rental income, we can also help you <strong><a href=\"https:\/\/www.ptireturns.com\/blog\/property-management-spain\/\" target=\"_blank\" rel=\"noopener\">file your rental income tax return<\/a><\/strong>.<\/span><\/p>\n<p><b> <\/b><b>Got questions?<\/b> <span style=\"font-weight: 400;\">Don\u2019t hesitate to contact us for a no-obligation consultation.<\/span><\/p>\n<p>&nbsp;<\/p>\n<div><div class=\"wp-block-buttons is-content-justification-center\">\r\n<div class=\"text-center\"><strong><a class=\"wp-block-button__link has-background\" style=\"background-color: #c33a32;\" href=\"https:\/\/www.ptireturns.com\/property-tax-services\/spanish-tax-rental-income\/#request-callback\" target=\"_blank\" rel=\"noreferrer noopener\">SUBMIT YOUR NON-RESIDENT PROPERTY TAX RETURN ONLINE<\/a><\/strong><\/div>\r\n<\/div><\/div>\n<div><\/div>\n<h2><span class=\"ez-toc-section\" id=\"FAQs\"><\/span>FAQs<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3>Do non-residents pay IBI in Spain?<\/h3>\n<p>Yes. Non-residents who own property in Spain are required to pay IBI, the annual local property tax charged by the relevant town hall. They may also need to declare Spain\u2019s non-resident imputed income tax, even if the property is vacant or used only for personal purposes.<\/p>\n<h3>Is IBI the same as imputed income tax?<\/h3>\n<div>No. IBI is an annual local property tax paid to the town hall by property owners, while imputed income tax is a separate Spanish tax that generally applies to non-residents who own an urban property that is not rented out.<\/div>\n<div>\n<h3>Do I pay Spanish tax if my property is empty?<\/h3>\n<\/div>\n<div>Yes, owning an unoccupied property in Spain still incurs tax obligations for non-residents. In addition to local council property tax (IBI), non-resident owners must pay non-resident imputed income tax (<i data-path-to-node=\"0\" data-index-in-node=\"203\">Modelo 210<\/i>) on empty or personal-use properties. This &#8220;deemed income&#8221; tax applies even if the home generates no rental earnings and stays vacant all year.<\/div>\n<div><\/div>\n<h3>When is Spanish imputed income tax due?<\/h3>\n<div>Non-resident imputed income tax in Spain is an annual declaration, with the deadline for the 2025 tax year falling on December 31, 2026. Because this tax must be filed annually, non-resident property owners should ensure they submit their <strong><i data-path-to-node=\"0\" data-index-in-node=\"239\">Modelo 210<\/i> form<\/strong> by the end of each year to remain compliant with Spanish tax laws.<\/div>\n<div><\/div>\n<h3>Do co-owners of Spanish property each need to file Modelo 210?<\/h3>\n<div>\n<p data-start=\"13632\" data-end=\"13699\">Yes. Modelo 210 is filed individually, so each co-owner of a Spanish property must submit their own separate declaration and pay tax on their proportional share of the imputed income or IBI liability, based on their percentage of ownership.<\/p>\n<p data-start=\"13632\" data-end=\"13699\">This applies whether co-owners are spouses, family members, or unrelated joint owners, and each person&#8217;s share is calculated and filed independently, even if the total tax due is split evenly.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>If you own property in Spain, you&#8217;re probably familiar with the IBI (Impuesto sobre Bienes Inmuebles) local property tax. This is the standard tax paid to local authorities, but many non-resident property owners mistakenly believe that once this is settled, their tax obligations are complete. However, if you&#8217;re a non-resident and own an urban property&#8230; <a class=\"more-link\" href=\"https:\/\/www.ptireturns.com\/blog\/spain-ibi-tax-implied-income-guide\/\">Continue reading <span class=\"meta-nav\">&#8594;<\/span><\/a><\/p>\n","protected":false},"author":9,"featured_media":6559,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_lmt_disableupdate":"yes","_lmt_disable":"no","footnotes":""},"categories":[9],"tags":[420,421,422,423,413],"class_list":["post-3695","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-spanish-property-tax","tag-ibi-tax","tag-imputed-income-tax","tag-modelo-210","tag-non-resident-tax","tag-spanish-property-tax"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Spain IBI Tax &amp; Imputed Income Tax for Non-Residents | PTI Return<\/title>\n<meta name=\"description\" content=\"Learn how IBI tax works in Spain and how non-residents calculate imputed income tax. See rates, deadlines, Modelo 210 and how to stay compliant.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.ptireturns.com\/blog\/spain-ibi-tax-implied-income-guide\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Spain IBI Tax &amp; Imputed Income Tax for Non-Residents | PTI Return\" \/>\n<meta property=\"og:description\" content=\"Learn how IBI tax works in Spain and how non-residents calculate imputed income tax. 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