{"id":4103,"date":"2026-03-16T07:31:25","date_gmt":"2026-03-16T07:31:25","guid":{"rendered":"https:\/\/www.ptireturns.com\/blog\/?p=4103"},"modified":"2026-03-23T07:52:54","modified_gmt":"2026-03-23T07:52:54","slug":"non-resident-landlords-know-about-spains-deemed-annual-tax","status":"publish","type":"post","link":"https:\/\/www.ptireturns.com\/blog\/non-resident-landlords-know-about-spains-deemed-annual-tax\/","title":{"rendered":"Spain\u2019s Deemed Annual Tax (Modelo 210): A 2026 Guide for Non-Resident Landlords"},"content":{"rendered":"<p>Many non-resident property owners believe that paying their <strong data-start=\"1687\" data-end=\"1715\">IBI (local property tax)<\/strong> completes their <a href=\"https:\/\/www.ptireturns.com\/property-tax-services\/spanish-tax-rental-income\/\" target=\"_blank\" rel=\"noopener\"><strong>Spanish tax duties<\/strong><\/a> \u2014 but that\u2019s only half the story.<br data-start=\"1784\" data-end=\"1787\" \/>If you own a home in Spain that isn\u2019t your main residence, you may owe an additional charge known as the <strong data-start=\"1894\" data-end=\"1915\">Deemed Annual Tax<\/strong> (Modelo 210). This tax applies <strong data-start=\"1947\" data-end=\"1987\">even if you don\u2019t rent your property<\/strong>, and missing it can lead to penalties or fines.<\/p> <p><!--more--><\/p> <div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\"> <div class=\"ez-toc-title-container\"> <p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p> <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> <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\/non-resident-landlords-know-about-spains-deemed-annual-tax\/#What_Is_the_Deemed_Annual_Tax_Modelo_210\" >What Is the Deemed Annual Tax (Modelo 210)?<\/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\/non-resident-landlords-know-about-spains-deemed-annual-tax\/#How_Is_It_Calculated\" >How Is It Calculated?<\/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\/non-resident-landlords-know-about-spains-deemed-annual-tax\/#Who_needs_to_file\" >Who needs to file?<\/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\/non-resident-landlords-know-about-spains-deemed-annual-tax\/#How_to_File_the_Deemed_Annual_Tax_Return_Modelo_210\" >How to File the Deemed Annual Tax Return (Modelo 210)<\/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\/non-resident-landlords-know-about-spains-deemed-annual-tax\/#Deadlines_Penalties\" >Deadlines &amp; Penalties<\/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\/non-resident-landlords-know-about-spains-deemed-annual-tax\/#What_if_You_Havent_Filed_Before\" >What if You Haven\u2019t Filed Before?<\/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\/non-resident-landlords-know-about-spains-deemed-annual-tax\/#Need_Help\" >Need Help?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.ptireturns.com\/blog\/non-resident-landlords-know-about-spains-deemed-annual-tax\/#FAQs\" >FAQs<\/a><\/li><\/ul><\/nav><\/div>  <h2><span class=\"ez-toc-section\" id=\"What_Is_the_Deemed_Annual_Tax_Modelo_210\"><\/span>What Is the Deemed Annual Tax (Modelo 210)?<span class=\"ez-toc-section-end\"><\/span><\/h2> <p data-start=\"2358\" data-end=\"2535\">The Deemed Annual Tax \u2014 also known as <strong data-start=\"2396\" data-end=\"2416\">\u201crenta imputada\u201d<\/strong> or <strong data-start=\"2420\" data-end=\"2442\">imputed income tax<\/strong> \u2014 applies to non-resident owners of <strong data-start=\"2479\" data-end=\"2499\">urban properties<\/strong> in Spain that are not rented out.<\/p> <p data-start=\"2542\" data-end=\"2824\">Spanish tax authorities assume that even if your home sits empty, it generates a notional (or \u201cdeemed\u201d) rental income. The taxable base is calculated using a small percentage of your property\u2019s <strong data-start=\"2736\" data-end=\"2773\">cadastral value (valor catastral)<\/strong>, which can be found on your latest <strong data-start=\"2809\" data-end=\"2821\">IBI bill<\/strong>.<\/p> <p data-start=\"2831\" data-end=\"2914\">This is <strong data-start=\"2839\" data-end=\"2860\">separate from IBI<\/strong> and must be declared annually using <strong data-start=\"2897\" data-end=\"2911\">Modelo 210<\/strong>.<\/p> <p><b>Read:<\/b> <a href=\"https:\/\/www.ptireturns.com\/blog\/what-are-deemed-tax-returns-for-a-property-in-spain\/\"><b>What are deemed tax returns for a property in Spain?<\/b><\/a><\/p> <p>&nbsp;<\/p> <div class=\"wp-block-buttons is-content-justification-center\">  <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 SPANISH PROPERTY TAX RETURN ONLINE<\/a><\/strong><\/div>  <\/div> <p>&nbsp;<\/p> <p><img decoding=\"async\" class=\"aligncenter wp-image-3737 size-full\" src=\"https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2024\/11\/Pretty-Spanish-white-residential-houses-modern-villas-view-against-blue-sky-during-sunny-summer-day-.jpg\" alt=\"Spanish-style villas with terracotta roofs and balconies, surrounded by palm trees and lush greenery\" width=\"2099\" height=\"1427\" srcset=\"https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2024\/11\/Pretty-Spanish-white-residential-houses-modern-villas-view-against-blue-sky-during-sunny-summer-day-.jpg 2099w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2024\/11\/Pretty-Spanish-white-residential-houses-modern-villas-view-against-blue-sky-during-sunny-summer-day--300x204.jpg 300w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2024\/11\/Pretty-Spanish-white-residential-houses-modern-villas-view-against-blue-sky-during-sunny-summer-day--1024x696.jpg 1024w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2024\/11\/Pretty-Spanish-white-residential-houses-modern-villas-view-against-blue-sky-during-sunny-summer-day--768x522.jpg 768w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2024\/11\/Pretty-Spanish-white-residential-houses-modern-villas-view-against-blue-sky-during-sunny-summer-day--1536x1044.jpg 1536w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2024\/11\/Pretty-Spanish-white-residential-houses-modern-villas-view-against-blue-sky-during-sunny-summer-day--2048x1392.jpg 2048w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2024\/11\/Pretty-Spanish-white-residential-houses-modern-villas-view-against-blue-sky-during-sunny-summer-day--780x530.jpg 780w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2024\/11\/Pretty-Spanish-white-residential-houses-modern-villas-view-against-blue-sky-during-sunny-summer-day--1000x680.jpg 1000w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2024\/11\/Pretty-Spanish-white-residential-houses-modern-villas-view-against-blue-sky-during-sunny-summer-day--1400x952.jpg 1400w\" sizes=\"(max-width: 2099px) 100vw, 2099px\" \/><\/p> <h2><span class=\"ez-toc-section\" id=\"How_Is_It_Calculated\"><\/span>How Is It Calculated?<span class=\"ez-toc-section-end\"><\/span><\/h2> <p data-start=\"3159\" data-end=\"3269\">The taxable amount depends on the <strong data-start=\"3193\" data-end=\"3212\">cadastral value<\/strong> and whether your municipality has recently revised it.<\/p> <ul data-start=\"3274\" data-end=\"3393\"> <li data-start=\"3274\" data-end=\"3354\"> <p data-start=\"3276\" data-end=\"3354\"><strong data-start=\"3276\" data-end=\"3284\">1.1%<\/strong> of cadastral value if the property was revised in the last 10 years<\/p> <\/li> <li data-start=\"3357\" data-end=\"3391\"> <p data-start=\"3359\" data-end=\"3391\"><strong data-start=\"3359\" data-end=\"3365\">2%<\/strong> if not revised recently<\/p> <\/li> <\/ul> <p data-start=\"3396\" data-end=\"3473\">The result is treated as \u201cimputed income.\u201d Then apply the correct tax rate:<\/p> <ul data-start=\"3476\" data-end=\"3545\"> <li data-start=\"3476\" data-end=\"3508\"> <p data-start=\"3478\" data-end=\"3508\"><strong data-start=\"3478\" data-end=\"3485\">19%<\/strong> for EU\/EEA residents<\/p> <\/li> <li data-start=\"3511\" data-end=\"3543\"> <p data-start=\"3513\" data-end=\"3543\"><strong data-start=\"3513\" data-end=\"3520\">24%<\/strong> for non-EU residents<\/p> <\/li> <\/ul> <p data-start=\"3548\" data-end=\"3683\"><strong data-start=\"3551\" data-end=\"3563\">Example:<\/strong><br data-start=\"3563\" data-end=\"3566\" \/>If your property\u2019s cadastral value is \u20ac120,000 and it hasn\u2019t been revised recently, the imputed income is \u20ac2,400.<\/p> <p data-start=\"3690\" data-end=\"3746\">As an EU resident, your tax = \u20ac2,400 \u00d7 19% = <strong data-start=\"3735\" data-end=\"3743\">\u20ac456<\/strong>.<\/p> <p data-start=\"3753\" data-end=\"3812\">As a non-EU resident, your tax = \u20ac2,400 \u00d7 24% = <strong data-start=\"3801\" data-end=\"3809\">\u20ac576<\/strong>.<\/p> <h2><span class=\"ez-toc-section\" id=\"Who_needs_to_file\"><\/span><strong>Who needs to file?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2> <p data-start=\"4000\" data-end=\"4119\">You must file if you are a <strong data-start=\"4027\" data-end=\"4058\">non-resident property owner<\/strong> of an urban property in Spain, whether or not you rent it.<\/p> <ul data-start=\"4124\" data-end=\"4375\"> <li data-start=\"4124\" data-end=\"4222\"> <p data-start=\"4126\" data-end=\"4222\">You are considered <strong data-start=\"4145\" data-end=\"4161\">non-resident<\/strong> if you live outside Spain for more than 183 days per year.<\/p> <\/li> <li data-start=\"4225\" data-end=\"4287\"> <p data-start=\"4227\" data-end=\"4287\">The property must be <strong data-start=\"4248\" data-end=\"4257\">urban<\/strong>, not agricultural or rural.<\/p> <\/li> <li data-start=\"4290\" data-end=\"4375\"> <p data-start=\"4292\" data-end=\"4375\">Even <strong data-start=\"4297\" data-end=\"4318\">partial ownership<\/strong> (shared property) requires a proportional declaration.<\/p> <\/li> <\/ul> <p><span style=\"font-weight: 400;\">If you are a non-resident in Spain and own urban properties, then you must <strong><a href=\"https:\/\/www.ptireturns.com\/blog\/spanish-rental-income-tax-filing-deadline\/\" target=\"_blank\" rel=\"noopener\">file a deemed annual tax return<\/a><\/strong>.\u00a0<\/span><\/p> <p>&nbsp;<\/p> <div class=\"wp-block-buttons is-content-justification-center\">  <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 SPANISH PROPERTY TAX RETURN ONLINE<\/a><\/strong><\/div>  <\/div> <p>&nbsp;<\/p> <h2><span class=\"ez-toc-section\" id=\"How_to_File_the_Deemed_Annual_Tax_Return_Modelo_210\"><\/span>How to File the Deemed Annual Tax Return (Modelo 210)<span class=\"ez-toc-section-end\"><\/span><\/h2> <p data-start=\"4603\" data-end=\"4728\">You can file <strong data-start=\"4616\" data-end=\"4626\">online<\/strong> through Spain\u2019s official tax portal (Agencia Tributaria) or through a certified tax representative.<\/p> <p data-start=\"4735\" data-end=\"4759\">Documents you\u2019ll need:<\/p> <ul data-start=\"4762\" data-end=\"4892\"> <li data-start=\"4762\" data-end=\"4819\"> <p data-start=\"4764\" data-end=\"4819\">Copy of your <strong data-start=\"4777\" data-end=\"4789\">IBI bill<\/strong> showing the cadastral value<\/p> <\/li> <li data-start=\"4822\" data-end=\"4840\"> <p data-start=\"4824\" data-end=\"4840\"><a href=\"https:\/\/www.ptireturns.com\/blog\/spanish-nie-number-ultimate-guide\/\" target=\"_blank\" rel=\"noopener\"><strong data-start=\"4824\" data-end=\"4838\">NIE number<\/strong><\/a><\/p> <\/li> <li data-start=\"4843\" data-end=\"4890\"> <p data-start=\"4845\" data-end=\"4890\">Proof of ownership or land registry extract<\/p> <\/li> <\/ul> <p data-start=\"4895\" data-end=\"5015\">Most non-residents choose to <a href=\"https:\/\/www.ptireturns.com\/property-tax-services\/spanish-tax-rental-income\/\" target=\"_blank\" rel=\"noopener\">file a deemed tax return<\/a> through a tax service (like PTI Returns) to avoid translation or portal access issues.<\/p> <h2 data-start=\"4895\" data-end=\"5015\"><span class=\"ez-toc-section\" id=\"Deadlines_Penalties\"><\/span>Deadlines &amp; Penalties<span class=\"ez-toc-section-end\"><\/span><\/h2> <p data-start=\"5255\" data-end=\"5270\"><strong data-start=\"5255\" data-end=\"5268\">Deadline:<\/strong><\/p> <ul data-start=\"5273\" data-end=\"5339\"> <li data-start=\"5273\" data-end=\"5337\"> <p data-start=\"5275\" data-end=\"5337\">Declarations for 2025 must be filed by <strong data-start=\"5314\" data-end=\"5334\">26 December 2026<\/strong>.<\/p> <\/li> <\/ul> <p data-start=\"5342\" data-end=\"5358\"><strong data-start=\"5342\" data-end=\"5356\">Penalties:<\/strong><\/p> <ul data-start=\"5361\" data-end=\"5523\"> <li data-start=\"5361\" data-end=\"5430\"> <p data-start=\"5363\" data-end=\"5430\">Late filing can result in surcharges of <strong data-start=\"5403\" data-end=\"5412\">5\u201320%<\/strong>, plus interest.<\/p> <\/li> <li data-start=\"5433\" data-end=\"5523\"> <p data-start=\"5435\" data-end=\"5523\">The Spanish tax agency can also back-charge multiple years if you\u2019ve never filed before.<\/p> <\/li> <\/ul> <p>&nbsp;<\/p> <h2><span class=\"ez-toc-section\" id=\"What_if_You_Havent_Filed_Before\"><\/span>What if You Haven\u2019t Filed Before?<span class=\"ez-toc-section-end\"><\/span><\/h2> <p data-start=\"5687\" data-end=\"5841\">If you haven\u2019t filed for previous years, don\u2019t panic. You can still regularize past years, but 2026 is the <strong data-start=\"5794\" data-end=\"5838\">final opportunity to declare 2021 income<\/strong>.<\/p> <p data-start=\"5848\" data-end=\"5934\">PTI Returns can assist with back-filing to help you avoid fines and ensure compliance.<\/p> <p><span style=\"font-weight: 400;\">Ideally you want to file your taxes yearly so you don\u2019t fall behind. <\/span><\/p> <p><span style=\"font-weight: 400;\">So in 2026, you want to aim to file for 2025.<\/span><\/p> <p><span style=\"font-weight: 400;\">However, if you haven\u2019t filed a deemed tax return in previous years, you can still file as far back as 2021.<\/span> <span style=\"font-weight: 400;\">Note that 2026 is the last chance to file as far back as 2021. Otherwise, you may face penalties for late submission.<\/span> <span style=\"font-weight: 400;\">So it\u2019s best to stay up to date with your taxes to ensure compliance.<\/span><\/p> <p><img decoding=\"async\" class=\"aligncenter wp-image-4104 size-full\" src=\"https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2024\/12\/New-tenants.jpg\" alt=\"house hunting couple get the keys\" width=\"2121\" height=\"1414\" srcset=\"https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2024\/12\/New-tenants.jpg 2121w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2024\/12\/New-tenants-300x200.jpg 300w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2024\/12\/New-tenants-1024x683.jpg 1024w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2024\/12\/New-tenants-768x512.jpg 768w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2024\/12\/New-tenants-1536x1024.jpg 1536w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2024\/12\/New-tenants-2048x1365.jpg 2048w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2024\/12\/New-tenants-780x520.jpg 780w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2024\/12\/New-tenants-1000x667.jpg 1000w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2024\/12\/New-tenants-1400x933.jpg 1400w\" sizes=\"(max-width: 2121px) 100vw, 2121px\" \/><\/p> <h2><span class=\"ez-toc-section\" id=\"Need_Help\"><\/span><strong>Need Help?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2> <p><span style=\"font-weight: 400;\"><strong><a href=\"https:\/\/www.ptireturns.com\/property-tax-services\" target=\"_blank\" rel=\"noopener\">Navigating Spain\u2019s tax system<\/a><\/strong><\/span> can be challenging, especially for non-residents.\u00a0 At <a href=\"\/\"><strong>PTI Returns<\/strong><\/a>, our team is here to help you understand your obligations and ensure timely and accurate filing.\u00a0 <strong>Ready to file your deemed annual tax<\/strong>? You can send your most recent IBI letter received from the local administration to info@ptireturns.com and we can start the filing process. <strong>Contact us today to get started!<\/strong><\/p> <p>(<strong>Please note:<\/strong> PTI Returns do not provide services related to Spanish mortgages.)<\/p> <p>&nbsp;<\/p> <div class=\"wp-block-buttons is-content-justification-center\">  <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>  <\/div> <div><\/div> <h2><span class=\"ez-toc-section\" id=\"FAQs\"><\/span>FAQs<span class=\"ez-toc-section-end\"><\/span><\/h2> <h3>Do I have to pay the deemed annual tax if my property is rented out all year?<\/h3> <p>No \u2014 if your Spanish property is rented out for the entire year and you <strong data-start=\"608\" data-end=\"657\">declare your rental income through Modelo 210<\/strong>, you <strong data-start=\"663\" data-end=\"698\">don\u2019t pay the deemed annual tax<\/strong> for that same period.<br data-start=\"720\" data-end=\"723\" \/>However, if your property is <strong data-start=\"752\" data-end=\"783\">vacant for part of the year<\/strong>, you must still file a <strong data-start=\"807\" data-end=\"832\">partial deemed return<\/strong> for the months it wasn\u2019t rented.<\/p> <h3>What is the difference between IBI and the deemed annual tax?<\/h3> <p><a href=\"https:\/\/www.ptireturns.com\/blog\/spain-ibi-tax-implied-income-guide\/\" target=\"_blank\" rel=\"noopener\"><strong>IBI (Impuesto sobre Bienes Inmuebles)<\/strong><\/a> is a <strong data-start=\"1101\" data-end=\"1123\">local property tax<\/strong> paid to your town hall \u2014 similar to council tax.<br data-start=\"1172\" data-end=\"1175\" \/><strong data-start=\"1175\" data-end=\"1209\">Deemed annual tax (Modelo 210)<\/strong> is a <strong data-start=\"1215\" data-end=\"1231\">national tax<\/strong> filed with the <strong data-start=\"1247\" data-end=\"1290\">Spanish Tax Agency (Agencia Tributaria)<\/strong>, based on your property\u2019s <strong data-start=\"1317\" data-end=\"1336\">cadastral value<\/strong> and ownership status.<\/p>  <table id=\"tablepress-5-no-2\" class=\"tablepress tablepress-id-5\"> <thead> <tr class=\"row-1\"> \t<th class=\"column-1\">Tax<\/th><th class=\"column-2\">Paid To<\/th><th class=\"column-3\">Applies To<\/th><th class=\"column-4\">Frequency<\/th> <\/tr> <\/thead> <tbody class=\"row-striping row-hover\"> <tr class=\"row-2\"> \t<td class=\"column-1\">IBI<\/td><td class=\"column-2\">Local Town Hall<\/td><td class=\"column-3\">Property ownership<\/td><td class=\"column-4\">Annual<\/td> <\/tr> <tr class=\"row-3\"> \t<td class=\"column-1\">Deemed Annual Tax (Modelo 210)<\/td><td class=\"column-2\">Spanish Tax Agency<\/td><td class=\"column-3\">Non-resident property owners<\/td><td class=\"column-4\">Annual<\/td> <\/tr> <\/tbody> <\/table> <!-- #tablepress-5-no-2 from cache --> <h3 data-start=\"1630\" data-end=\"1704\"><strong data-start=\"1634\" data-end=\"1704\">How can I find my property\u2019s cadastral value (valor catastral)?<\/strong><\/h3> <p data-start=\"1706\" data-end=\"2043\">You can find the <strong data-start=\"1723\" data-end=\"1742\">valor catastral<\/strong> (cadastral value) printed on your <strong data-start=\"1777\" data-end=\"1789\">IBI bill<\/strong> \u2014 usually labeled as <em data-start=\"1811\" data-end=\"1830\">\u201cValor catastral\u201d<\/em> on the first page.<br data-start=\"1849\" data-end=\"1852\" \/>It\u2019s an official valuation used by tax authorities, often <strong data-start=\"1910\" data-end=\"1942\">much lower than market value<\/strong>.<br data-start=\"1943\" data-end=\"1946\" \/>If you can\u2019t find it, your local <strong data-start=\"1979\" data-end=\"2007\">Ayuntamiento (Town Hall)<\/strong> can provide a copy or confirmation.<\/p> <h3 data-start=\"2050\" data-end=\"2119\"><strong data-start=\"2054\" data-end=\"2119\">What happens if I don\u2019t pay or file the deemed annual tax?<\/strong><\/h3> <p data-start=\"2121\" data-end=\"2227\">If you fail to file the deemed annual tax (Modelo 210), the <strong data-start=\"2181\" data-end=\"2213\">Spanish tax authority (AEAT)<\/strong> can charge:<\/p> <ul data-start=\"2228\" data-end=\"2368\"> <li data-start=\"2228\" data-end=\"2285\"> <p data-start=\"2230\" data-end=\"2285\"><strong data-start=\"2230\" data-end=\"2255\">Late-filing penalties<\/strong> of 5\u201320% depending on delay<\/p> <\/li> <li data-start=\"2286\" data-end=\"2316\"> <p data-start=\"2288\" data-end=\"2316\"><strong data-start=\"2288\" data-end=\"2314\">Interest on unpaid tax<\/strong><\/p> <\/li> <li data-start=\"2317\" data-end=\"2368\"> <p data-start=\"2319\" data-end=\"2368\">Possible <strong data-start=\"2328\" data-end=\"2366\">back assessments for up to 4 years<\/strong><\/p> <\/li> <\/ul> <p data-start=\"2370\" data-end=\"2545\">Non-compliance can also cause issues if you <a href=\"https:\/\/www.ptireturns.com\/blog\/uk-resident-selling-property-in-spain\/\" target=\"_blank\" rel=\"noopener\"><strong data-start=\"2414\" data-end=\"2436\">sell your property<\/strong><\/a> \u2014 unpaid taxes can appear during the notary process or reduce your <strong data-start=\"2504\" data-end=\"2529\">3% withholding refund<\/strong> (Modelo 211).<\/p> <p data-start=\"2370\" data-end=\"2545\"><div class=\"wp-block-buttons is-content-justification-center\">  <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 SPANISH PROPERTY TAX RETURN ONLINE<\/a><\/strong><\/div>  <\/div><\/p> <h3 data-start=\"2653\" data-end=\"2704\"><strong data-start=\"2657\" data-end=\"2704\">Can I file the deemed annual tax myself?<\/strong><\/h3> <p data-start=\"2706\" data-end=\"2839\">Yes \u2014 you can file Modelo 210 yourself via the <strong data-start=\"2753\" data-end=\"2783\">Agencia Tributaria website<\/strong>, but the process is entirely in Spanish and requires:<\/p> <ul data-start=\"2840\" data-end=\"2987\"> <li data-start=\"2840\" data-end=\"2880\"> <p data-start=\"2842\" data-end=\"2880\">A <strong data-start=\"2844\" data-end=\"2867\">digital certificate<\/strong> or <strong data-start=\"2871\" data-end=\"2878\">NIE<\/strong><\/p> <\/li> <li data-start=\"2881\" data-end=\"2938\"> <p data-start=\"2883\" data-end=\"2938\">Correct calculation of your imputed base and tax rate<\/p> <\/li> <li data-start=\"2939\" data-end=\"2987\"> <p data-start=\"2941\" data-end=\"2987\">Understanding of Spanish tax codes and forms<\/p> <\/li> <\/ul> <p data-start=\"2989\" data-end=\"3154\">Most non-residents choose to file through <strong data-start=\"3031\" data-end=\"3073\">a certified tax agent like PTI Returns<\/strong>, to ensure accuracy, avoid language barriers, and stay compliant with deadlines.<\/p> <h3 data-start=\"3161\" data-end=\"3212\"><strong data-start=\"3165\" data-end=\"3212\">How is the deemed annual tax calculated?<\/strong><\/h3> <p data-start=\"3214\" data-end=\"3302\">The deemed annual tax is based on a percentage of your <strong data-start=\"3269\" data-end=\"3299\">property\u2019s cadastral value<\/strong>:<\/p> <ul data-start=\"3303\" data-end=\"3422\"> <li data-start=\"3303\" data-end=\"3376\"> <p data-start=\"3305\" data-end=\"3376\"><strong data-start=\"3305\" data-end=\"3313\">1.1%<\/strong> if the cadastral value has been revised in the last 10 years<\/p> <\/li> <li data-start=\"3377\" data-end=\"3422\"> <p data-start=\"3379\" data-end=\"3422\"><strong data-start=\"3379\" data-end=\"3385\">2%<\/strong> if it hasn\u2019t been revised recently<\/p> <\/li> <\/ul> <p data-start=\"3424\" data-end=\"3472\">You then apply the corresponding <strong data-start=\"3457\" data-end=\"3469\">tax rate<\/strong>:<\/p> <ul data-start=\"3473\" data-end=\"3538\"> <li data-start=\"3473\" data-end=\"3505\"> <p data-start=\"3475\" data-end=\"3505\"><strong data-start=\"3475\" data-end=\"3482\">19%<\/strong> for EU\/EEA residents<\/p> <\/li> <li data-start=\"3506\" data-end=\"3538\"> <p data-start=\"3508\" data-end=\"3538\"><strong data-start=\"3508\" data-end=\"3515\">24%<\/strong> for non-EU residents<\/p> <\/li> <\/ul> <p data-start=\"3540\" data-end=\"3728\"><em data-start=\"3543\" data-end=\"3553\">Example:<\/em><br data-start=\"3553\" data-end=\"3556\" \/>If your property\u2019s cadastral value is \u20ac100,000 and hasn\u2019t been revised recently:<br data-start=\"3636\" data-end=\"3639\" \/>Imputed income = \u20ac100,000 \u00d7 2% = \u20ac2,000<br data-start=\"3678\" data-end=\"3681\" \/>Tax due = \u20ac2,000 \u00d7 19% (EU resident) = <strong data-start=\"3720\" data-end=\"3728\">\u20ac380<\/strong><\/p> <h3 data-start=\"3735\" data-end=\"3785\"><strong data-start=\"3739\" data-end=\"3785\">What is Modelo 210, and when is it due?<\/strong><\/h3> <p data-start=\"3787\" data-end=\"4021\"><strong data-start=\"3787\" data-end=\"3801\">Modelo 210<\/strong> is the Spanish tax form used by <strong data-start=\"3834\" data-end=\"3851\">non-residents<\/strong> to declare both <a href=\"https:\/\/www.ptireturns.com\/blog\/spanish-rental-income-taxable-uk\/\" target=\"_blank\" rel=\"noopener\"><strong data-start=\"3868\" data-end=\"3885\">rental income<\/strong><\/a> and <strong data-start=\"3890\" data-end=\"3917\">deemed (imputed) income<\/strong> from property in Spain.<br data-start=\"3941\" data-end=\"3944\" \/>The <strong data-start=\"3948\" data-end=\"3960\">deadline<\/strong> to file for the <strong data-start=\"3977\" data-end=\"3994\">2025 tax year<\/strong> is <strong data-start=\"3998\" data-end=\"4018\">26 December 2026<\/strong>.<\/p> <p data-start=\"4023\" data-end=\"4093\">It must be submitted <strong data-start=\"4044\" data-end=\"4056\">annually<\/strong>, even if your property isn\u2019t rented.<\/p> <p data-start=\"4023\" data-end=\"4093\"><div class=\"wp-block-buttons is-content-justification-center\">  <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>  <\/div><\/p> <h3 data-start=\"4100\" data-end=\"4166\"><strong data-start=\"4104\" data-end=\"4166\">Can I file for past years if I missed previous returns?<\/strong><\/h3> <p data-start=\"4168\" data-end=\"4393\">Yes \u2014 you can still <strong data-start=\"4188\" data-end=\"4217\">regularize previous years<\/strong> (usually up to 4 years back).<br data-start=\"4247\" data-end=\"4250\" \/>In 2026, it\u2019s the <strong data-start=\"4268\" data-end=\"4300\">last chance to file for 2021<\/strong>.<br data-start=\"4301\" data-end=\"4304\" \/>PTI Returns helps clients <strong data-start=\"4330\" data-end=\"4358\">back-file multiple years<\/strong> to avoid fines and stay compliant.<\/p> <h3 data-start=\"4400\" data-end=\"4461\"><strong data-start=\"4404\" data-end=\"4461\">Do I need to file if my property is jointly owned?<\/strong><\/h3> <p data-start=\"4463\" data-end=\"4680\">Yes. Each non-resident owner must file a <strong data-start=\"4504\" data-end=\"4527\">separate Modelo 210<\/strong> for their ownership percentage.<br data-start=\"4559\" data-end=\"4562\" \/>For example, if you and your spouse each own 50%, you both need to file returns separately for your respective shares.<\/p> <h3 data-start=\"4687\" data-end=\"4757\"><strong data-start=\"4691\" data-end=\"4757\">Does PTI Returns handle Spanish mortgages or IBI payments?<\/strong><\/h3> <p data-start=\"4759\" data-end=\"5017\">No \u2014 PTI Returns focuses exclusively on <strong data-start=\"4799\" data-end=\"4821\">Spanish tax filing<\/strong> for non-resident property owners.<br data-start=\"4855\" data-end=\"4858\" \/>We don\u2019t provide services for Spanish mortgages or direct IBI payments, but we can guide you on <strong data-start=\"4954\" data-end=\"4985\">how to locate your IBI bill<\/strong> or contact the local authority.<\/p> <p data-start=\"4759\" data-end=\"5017\"><div class=\"wp-block-buttons is-content-justification-center\">  <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>  <\/div><\/p> <p data-start=\"4759\" data-end=\"5017\">","protected":false},"excerpt":{"rendered":"<p>Many non-resident property owners believe that paying their IBI (local property tax) completes their Spanish tax duties \u2014 but that\u2019s only half the story.If you own a home in Spain that isn\u2019t your main residence, you may owe an additional charge known as the Deemed Annual Tax (Modelo 210). This tax applies even if you&#8230; <a class=\"more-link\" href=\"https:\/\/www.ptireturns.com\/blog\/non-resident-landlords-know-about-spains-deemed-annual-tax\/\">Continue reading <span class=\"meta-nav\">&#8594;<\/span><\/a><\/p>\n","protected":false},"author":21,"featured_media":4105,"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":[76,36,84,85,77,79,86,80,81,74,75,87,78,82,83],"class_list":["post-4103","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-spanish-property-tax","tag-file-a-spanish-tax-return","tag-property-tax-in-spain","tag-spanish-capital-gains-tax-on-property","tag-spanish-non-resident-property-tax","tag-spanish-property-income-taxes","tag-spanish-property-rental-income-tax","tag-spanish-property-taxes","tag-spanish-rental-tax","tag-spanish-tax-on-holiday-rental-income","tag-spanish-tax-on-rental-income","tag-spanish-tax-return","tag-spanish-tax-return-deadline","tag-spanish-taxes","tag-tax-on-spanish-rental-property","tag-uk-tax-on-spanish-rental-income"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Spain Deemed Annual Tax (Modelo 210) Guide 2026 | PTI Returns<\/title>\n<meta name=\"description\" content=\"Non-resident in Spain? 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