{"id":77,"date":"2026-05-28T06:22:46","date_gmt":"2026-05-28T06:22:46","guid":{"rendered":"https:\/\/www.ptireturns.com\/blog\/?p=77"},"modified":"2026-08-24T07:23:42","modified_gmt":"2026-08-24T07:23:42","slug":"what-are-deemed-tax-returns-for-a-property-in-spain","status":"publish","type":"post","link":"https:\/\/www.ptireturns.com\/blog\/what-are-deemed-tax-returns-for-a-property-in-spain\/","title":{"rendered":"What are deemed tax returns for a property in Spain?"},"content":{"rendered":"\r\n<p data-start=\"483\" data-end=\"715\">If you own property in Spain but don\u2019t rent it out, you still owe a yearly tax on its <em data-start=\"569\" data-end=\"590\">deemed rental value<\/em>. This often surprises non-resident owners \u2014 but it\u2019s a legal requirement known as <a href=\"https:\/\/www.ptireturns.com\/property-tax-services\/spanish-tax-rental-income\/\" target=\"_blank\" rel=\"noopener\"><strong data-start=\"673\" data-end=\"694\">Deemed Income Tax<\/strong> or <strong data-start=\"698\" data-end=\"712\">Modelo 210<\/strong><\/a>.<\/p>\r\n<p data-start=\"717\" data-end=\"925\">Failing to declare this tax can lead to fines and interest from the <a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/en_gb\/inicio.html\" target=\"_blank\" rel=\"nofollow noopener\"><strong>Spanish Tax Agency (<em data-start=\"805\" data-end=\"825\">Agencia Tributaria<\/em>)<\/strong><\/a>. Here\u2019s everything you need to know to stay compliant, calculate what you owe, and file on time.<\/p>\r\n<p data-start=\"717\" data-end=\"925\"><\/p>\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_86 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\/what-are-deemed-tax-returns-for-a-property-in-spain\/#Key_Takeaways\" >Key Takeaways<\/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\/what-are-deemed-tax-returns-for-a-property-in-spain\/#What_Is_Deemed_Tax_in_Spain\" >What Is Deemed Tax 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\/what-are-deemed-tax-returns-for-a-property-in-spain\/#What_Counts_as_Urban_Property\" >What Counts as Urban Property?<\/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\/what-are-deemed-tax-returns-for-a-property-in-spain\/#When_to_File_Your_Deemed_Income_Tax_Return\" >When to File Your Deemed Income Tax Return<\/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\/what-are-deemed-tax-returns-for-a-property-in-spain\/#How_to_File_the_Modelo_210_Form\" >How to File the Modelo 210 Form<\/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\/what-are-deemed-tax-returns-for-a-property-in-spain\/#How_Is_Deemed_Income_Calculated\" >How Is Deemed Income Calculated?<\/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\/what-are-deemed-tax-returns-for-a-property-in-spain\/#What_Is_Cadastral_Value_and_How_to_Find_It\" >What Is Cadastral Value and How to Find It?<\/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\/what-are-deemed-tax-returns-for-a-property-in-spain\/#Common_Mistakes_to_Avoid\" >Common Mistakes to Avoid<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.ptireturns.com\/blog\/what-are-deemed-tax-returns-for-a-property-in-spain\/#What_If_You_Sell_Your_Spanish_Property\" >What If You Sell Your Spanish Property?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.ptireturns.com\/blog\/what-are-deemed-tax-returns-for-a-property-in-spain\/#What_If_You_Own_Through_a_Company\" >What If You Own Through a Company?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.ptireturns.com\/blog\/what-are-deemed-tax-returns-for-a-property-in-spain\/#What_If_Youre_a_UK_or_Irish_Citizen\" >What If You\u2019re a UK or Irish Citizen?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.ptireturns.com\/blog\/what-are-deemed-tax-returns-for-a-property-in-spain\/#How_PTI_Returns_Can_Help\" >How PTI Returns Can Help<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.ptireturns.com\/blog\/what-are-deemed-tax-returns-for-a-property-in-spain\/#FAQs_about_Spains_Deemed_Income_Tax\" >FAQs about Spain\u2019s Deemed Income Tax<\/a><\/li><\/ul><\/nav><\/div>\n<h2 data-start=\"932\" data-end=\"946\"><span class=\"ez-toc-section\" id=\"Key_Takeaways\"><\/span>Key Takeaways<span class=\"ez-toc-section-end\"><\/span><\/h2>\r\n<p class=\"wp-block-paragraph\">\n<table id=\"tablepress-53\" class=\"tablepress tablepress-id-53\">\n<thead>\n<tr class=\"row-1\">\n\t<th class=\"column-1\">Tax Parameter<\/th><th class=\"column-2\">EU\/EEA Residents<\/th><th class=\"column-3\">Non-EU \/ UK Residents<\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"row-striping row-hover\">\n<tr class=\"row-2\">\n\t<td class=\"column-1\">Tax Rate<\/td><td class=\"column-2\">19%<\/td><td class=\"column-3\">24%<\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-1\">Tax Base<\/td><td class=\"column-2\">1.1% or 2% of Cadastral Value<\/td><td class=\"column-3\">1.1% or 2% of Cadastral Value<\/td>\n<\/tr>\n<tr class=\"row-4\">\n\t<td class=\"column-1\">Filing Deadline<\/td><td class=\"column-2\">December 23 (following tax year)<\/td><td class=\"column-3\">December 23 (following tax year)<\/td>\n<\/tr>\n<tr class=\"row-5\">\n\t<td class=\"column-1\">Form Required<\/td><td class=\"column-2\">Modelo 210 (Renta Imputada)<\/td><td class=\"column-3\">Modelo 210 (Renta Imputada)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-53 from cache --><\/p>\r\n\r\n\r\n\r\n\r\n\r\n<p>&nbsp;<\/p>\r\n<h2 data-start=\"1276\" data-end=\"1307\"><span class=\"ez-toc-section\" id=\"What_Is_Deemed_Tax_in_Spain\"><\/span>What Is Deemed Tax in Spain?<span class=\"ez-toc-section-end\"><\/span><\/h2>\r\n<p data-start=\"1309\" data-end=\"1496\">Deemed tax \u2014 also called <em data-start=\"1334\" data-end=\"1347\">imputed tax<\/em> or <em data-start=\"1351\" data-end=\"1388\">renta imputada de inmuebles urbanos<\/em> \u2014 applies to non-residents who own property in Spain that was <strong data-start=\"1451\" data-end=\"1465\">not rented<\/strong> for some or all of the year.<\/p>\r\n<p data-start=\"1498\" data-end=\"1682\">Even if the property sits empty or you use it only for holidays, Spain treats it as if it earned rental income, and you must declare that \u201cdeemed income\u201d through <strong data-start=\"1660\" data-end=\"1679\">Form Modelo 210<\/strong>.<\/p>\r\n<p data-start=\"1684\" data-end=\"1803\">If your property was partly rented, you\u2019ll file two returns: one for the rental period and one for the vacant period.<\/p>\r\n<p data-start=\"1684\" data-end=\"1803\">\u00a0<\/p>\r\n<p data-start=\"1684\" data-end=\"1803\">\n<table id=\"tablepress-52\" class=\"tablepress tablepress-id-52\">\n<thead>\n<tr class=\"row-1\">\n\t<th class=\"column-1\">Situation<\/th><th class=\"column-2\">Deemed 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\">Spanish holiday home used personally<\/td><td class=\"column-2\">Yes, generally<\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-1\">Property empty for the entire year<\/td><td class=\"column-2\">Yes, generally<\/td>\n<\/tr>\n<tr class=\"row-4\">\n\t<td class=\"column-1\">Property rented for the entire year<\/td><td class=\"column-2\">Rental-income rules apply<\/td>\n<\/tr>\n<tr class=\"row-5\">\n\t<td class=\"column-1\">Property rented for part of the year<\/td><td class=\"column-2\">Deemed income may apply to the non-rented period<\/td>\n<\/tr>\n<tr class=\"row-6\">\n\t<td class=\"column-1\">Jointly owned property<\/td><td class=\"column-2\">Each owner generally has an individual filing obligation<\/td>\n<\/tr>\n<tr class=\"row-7\">\n\t<td class=\"column-1\">Spanish tax resident<\/td><td class=\"column-2\">Different rules may apply<\/td>\n<\/tr>\n<tr class=\"row-8\">\n\t<td class=\"column-1\">Urban property owned by a non-resident<\/td><td class=\"column-2\">Generally subject to the non-resident deemed-income rules<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-52 from cache --><\/p>\r\n<p data-start=\"1684\" data-end=\"1803\">\u00a0<\/p>\r\n<p data-start=\"1684\" data-end=\"1803\"><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><\/p>\r\n<p data-start=\"1684\" data-end=\"1803\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-78\" title=\"Wondering what is deemed property tax for Spain?\" src=\"https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2020\/07\/what-is-deemed-property-tax-for-spain-1024x415.png\" alt=\"How Spain's Deemed Income Tax (Modelo 210) Is Calculated\" width=\"1024\" height=\"415\" srcset=\"https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2020\/07\/what-is-deemed-property-tax-for-spain-1024x415.png 1024w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2020\/07\/what-is-deemed-property-tax-for-spain-300x121.png 300w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2020\/07\/what-is-deemed-property-tax-for-spain-768x311.png 768w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2020\/07\/what-is-deemed-property-tax-for-spain-1536x622.png 1536w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2020\/07\/what-is-deemed-property-tax-for-spain-780x316.png 780w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2020\/07\/what-is-deemed-property-tax-for-spain-1000x405.png 1000w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2020\/07\/what-is-deemed-property-tax-for-spain-1400x567.png 1400w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2020\/07\/what-is-deemed-property-tax-for-spain.png 1640w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\" data-start=\"1810\" data-end=\"1843\"><span class=\"ez-toc-section\" id=\"What_Counts_as_Urban_Property\"><\/span>What Counts as Urban Property?<span class=\"ez-toc-section-end\"><\/span><\/h2>\r\n<p data-start=\"1845\" data-end=\"2008\">\u201cUrban property\u201d (<em data-start=\"1863\" data-end=\"1880\">inmueble urbano<\/em>) refers to homes, villas, or apartments in developed areas with public infrastructure such as roads, utilities, and services.<\/p>\r\n<p data-start=\"2010\" data-end=\"2167\">Most second homes, holiday apartments, and buy-to-let units fall into this category \u2014 and therefore trigger the deemed income obligation for non-residents.<\/p>\r\n<p data-start=\"2010\" data-end=\"2167\">\u00a0<\/p>\r\n<p data-start=\"2010\" data-end=\"2167\"><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 SPANISH PROPERTY TAX RETURN ONLINE<\/a><\/strong><\/div>\r\n<\/div><\/p>\r\n<p data-start=\"2010\" data-end=\"2167\">\u00a0<\/p>\r\n\r\n\r\n\r\n<div class=\"wp-block-image\">\r\n<figure class=\"aligncenter size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" class=\"wp-image-79\" title=\"Rentals in urban areas\" src=\"https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2020\/07\/urban-property-1024x683.jpg\" alt=\"Rentals in urban areas\" srcset=\"https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2020\/07\/urban-property-1024x683.jpg 1024w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2020\/07\/urban-property-300x200.jpg 300w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2020\/07\/urban-property-768x512.jpg 768w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2020\/07\/urban-property-1536x1025.jpg 1536w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2020\/07\/urban-property-780x520.jpg 780w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2020\/07\/urban-property-1000x667.jpg 1000w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2020\/07\/urban-property-1400x934.jpg 1400w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2020\/07\/urban-property.jpg 1800w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n<\/div>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\" data-start=\"2174\" data-end=\"2219\"><span class=\"ez-toc-section\" id=\"When_to_File_Your_Deemed_Income_Tax_Return\"><\/span>When to File Your Deemed Income Tax Return<span class=\"ez-toc-section-end\"><\/span><\/h2>\r\n<p data-start=\"2221\" data-end=\"2315\">The filing <strong><a href=\"https:\/\/www.ptireturns.com\/blog\/spanish-tax-deadlines\/\" target=\"_blank\" rel=\"noopener\">deadline for non-residents<\/a><\/strong> is <strong data-start=\"2262\" data-end=\"2312\">23 December of the year following the tax year<\/strong>.<\/p>\r\n<p data-start=\"2317\" data-end=\"2455\">Example: if you owned a property in 2025 that was not rented out, you must file your <strong data-start=\"2402\" data-end=\"2421\">2026 Modelo 210<\/strong> return by <strong data-start=\"2432\" data-end=\"2452\">23 December 2026<\/strong>.<\/p>\r\n<p data-start=\"2457\" data-end=\"2564\">Late filings can lead to surcharges between <strong data-start=\"2501\" data-end=\"2517\">5 % and 20 %<\/strong> plus interest, so it\u2019s best to submit early.<\/p>\r\n<h2 data-start=\"2571\" data-end=\"2605\"><span class=\"ez-toc-section\" id=\"How_to_File_the_Modelo_210_Form\"><\/span>How to File the Modelo 210 Form<span class=\"ez-toc-section-end\"><\/span><\/h2>\r\n<p data-start=\"2607\" data-end=\"2902\">You can file online through the official <a href=\"https:\/\/sede.agenciatributaria.gob.es\/\" target=\"_blank\" rel=\"noopener\"><strong data-start=\"2648\" data-end=\"2670\">Agencia Tributaria<\/strong><\/a> website using your <strong data-start=\"2690\" data-end=\"2697\">NIE<\/strong> and digital certificate.<br data-start=\"2722\" data-end=\"2725\" \/>If you prefer not to handle the Spanish paperwork yourself, you can authorize a professional tax representative \u2014 such as <strong data-start=\"2847\" data-end=\"2862\">PTI Returns<\/strong> \u2014 to prepare and file on your behalf.<\/p>\r\n<p data-start=\"2904\" data-end=\"2916\">You\u2019ll need:<\/p>\r\n<ul data-start=\"2917\" data-end=\"3030\">\r\n<li data-start=\"2917\" data-end=\"2936\">\r\n<p data-start=\"2919\" data-end=\"2936\">Your <a href=\"https:\/\/www.ptireturns.com\/blog\/spanish-nie-number-ultimate-guide\/\" target=\"_blank\" rel=\"noopener\"><strong>NIE number<\/strong><\/a><\/p>\r\n<\/li>\r\n<li data-start=\"2937\" data-end=\"2990\">\r\n<p data-start=\"2939\" data-end=\"2990\">The property\u2019s cadastral value from your IBI bill<\/p>\r\n<\/li>\r\n<li data-start=\"2991\" data-end=\"3030\">\r\n<p data-start=\"2993\" data-end=\"3030\">Ownership share and address details<\/p>\r\n<\/li>\r\n<\/ul>\r\n<blockquote data-start=\"3032\" data-end=\"3148\">\r\n<p data-start=\"3034\" data-end=\"3148\">\ud83d\udca1 <em data-start=\"3037\" data-end=\"3043\">Tip:<\/em> PTI Returns can complete and submit your deemed income tax online \u2014 fast, accurate, and fully compliant.<\/p>\r\n<\/blockquote>\r\n<p data-start=\"3034\" data-end=\"3148\">\u00a0<\/p>\r\n<p data-start=\"3034\" data-end=\"3148\"><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 SPANISH PROPERTY TAX RETURN ONLINE<\/a><\/strong><\/div>\r\n<\/div><\/p>\r\n<p data-start=\"3034\" data-end=\"3148\">\u00a0<\/p>\r\n<h2 data-start=\"3226\" data-end=\"3261\"><span class=\"ez-toc-section\" id=\"How_Is_Deemed_Income_Calculated\"><\/span>How Is Deemed Income Calculated?<span class=\"ez-toc-section-end\"><\/span><\/h2>\r\n<p data-start=\"3263\" data-end=\"3395\">Deemed income is based on your property\u2019s <strong data-start=\"3305\" data-end=\"3324\">cadastral value<\/strong> (<em data-start=\"3326\" data-end=\"3343\">valor catastral<\/em>), found on your IBI (local property tax) invoice. You can find the most recent valor cadastral on your <strong><a href=\"https:\/\/www.ptireturns.com\/blog\/spain-ibi-tax-implied-income-guide\/\" target=\"_blank\" rel=\"noopener\">annual property tax bill (Impuesto sobre Bienes Inmuebles &#8211; IBI)<\/a><\/strong>.<\/p>\r\n<ol>\r\n<li data-start=\"3397\" data-end=\"3684\">Determine the cadastral value.<\/li>\r\n<li data-start=\"3397\" data-end=\"3684\">Apply the official percentage:\r\n<ol>\r\n<li data-start=\"3397\" data-end=\"3684\">1.1 % if the value has been reviewed in the past 10 years<\/li>\r\n<li data-start=\"3397\" data-end=\"3684\">2 % if it hasn\u2019t been reviewed recently<\/li>\r\n<\/ol>\r\n<\/li>\r\n<li data-start=\"3397\" data-end=\"3684\">Multiply that figure by the tax rate:\r\n<ol>\r\n<li data-start=\"3397\" data-end=\"3684\">19 % for EU\/EEA residents<\/li>\r\n<li data-start=\"3397\" data-end=\"3684\">24 % for non-EU residents<\/li>\r\n<\/ol>\r\n<\/li>\r\n<\/ol>\r\n<p data-start=\"3686\" data-end=\"3872\"><strong data-start=\"3686\" data-end=\"3698\">Example:<\/strong><br data-start=\"3698\" data-end=\"3701\" \/>If your property\u2019s cadastral value is \u20ac100 000 and it was last updated 5 years ago:<br data-start=\"3784\" data-end=\"3787\" \/>100 000 \u00d7 1.1 % = \u20ac1 100 (imputed income)<br data-start=\"3828\" data-end=\"3831\" \/>EU resident pays 19 % of \u20ac1 100 = \u20ac209.<\/p>\r\n\r\n\r\n\r\n\r\n\r\n<p>&nbsp;<\/p>\r\n\r\n\r\n\r\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-block-buttons-is-layout-flex\"><\/div>\r\n<p>\r\n\r\n<\/p>\r\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"415\" class=\"wp-image-80\" title=\"Deemed tax return due dates &amp; rates in Spain\" src=\"https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2020\/07\/deemed-tax-return-due-dates-and-rates-in-spain-1024x415.png\" alt=\"Deemed tax return due dates &amp; rates in Spain\" srcset=\"https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2020\/07\/deemed-tax-return-due-dates-and-rates-in-spain-1024x415.png 1024w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2020\/07\/deemed-tax-return-due-dates-and-rates-in-spain-300x121.png 300w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2020\/07\/deemed-tax-return-due-dates-and-rates-in-spain-768x311.png 768w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2020\/07\/deemed-tax-return-due-dates-and-rates-in-spain-1536x622.png 1536w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2020\/07\/deemed-tax-return-due-dates-and-rates-in-spain-780x316.png 780w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2020\/07\/deemed-tax-return-due-dates-and-rates-in-spain-1000x405.png 1000w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2020\/07\/deemed-tax-return-due-dates-and-rates-in-spain-1400x567.png 1400w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2020\/07\/deemed-tax-return-due-dates-and-rates-in-spain.png 1640w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n<p>\r\n\r\n<\/p>\r\n<h2 class=\"wp-block-heading\" data-start=\"3879\" data-end=\"3925\"><span class=\"ez-toc-section\" id=\"What_Is_Cadastral_Value_and_How_to_Find_It\"><\/span>What Is Cadastral Value and How to Find It?<span class=\"ez-toc-section-end\"><\/span><\/h2>\r\n<p data-start=\"3927\" data-end=\"4121\">The cadastral value is the Spanish government\u2019s assessed value of your property, used for tax purposes. It is usually <strong data-start=\"4045\" data-end=\"4076\">lower than the market price<\/strong> and determined by local councils based on:<\/p>\r\n<ul data-start=\"4122\" data-end=\"4226\">\r\n<li data-start=\"4122\" data-end=\"4151\">\r\n<p data-start=\"4124\" data-end=\"4151\">Location and land quality<\/p>\r\n<\/li>\r\n<li data-start=\"4152\" data-end=\"4189\">\r\n<p data-start=\"4154\" data-end=\"4189\">Age and condition of the building<\/p>\r\n<\/li>\r\n<li data-start=\"4190\" data-end=\"4226\">\r\n<p data-start=\"4192\" data-end=\"4226\">Market data in your municipality<\/p>\r\n<\/li>\r\n<\/ul>\r\n<p data-start=\"4228\" data-end=\"4246\">You can find it:<\/p>\r\n<ul data-start=\"4247\" data-end=\"4411\">\r\n<li data-start=\"4247\" data-end=\"4282\">\r\n<p data-start=\"4249\" data-end=\"4282\">On your annual <strong data-start=\"4264\" data-end=\"4276\">IBI bill<\/strong>, or<\/p>\r\n<\/li>\r\n<li data-start=\"4283\" data-end=\"4411\">\r\n<p data-start=\"4285\" data-end=\"4411\">By requesting it from your <strong data-start=\"4312\" data-end=\"4328\">Ayuntamiento<\/strong> (local council) or through the <strong data-start=\"4360\" data-end=\"4384\">Online Land Registry<\/strong> using an electronic DNI.<\/p>\r\n<\/li>\r\n<\/ul>\r\n<p>&nbsp;<\/p>\r\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>\r\n<p>&nbsp;<\/p>\r\n<h2 data-start=\"4418\" data-end=\"4445\"><span class=\"ez-toc-section\" id=\"Common_Mistakes_to_Avoid\"><\/span>Common Mistakes to Avoid<span class=\"ez-toc-section-end\"><\/span><\/h2>\r\n<ul data-start=\"4447\" data-end=\"4721\">\r\n<li data-start=\"4447\" data-end=\"4542\">\r\n<p data-start=\"4449\" data-end=\"4542\">Confusing <strong data-start=\"4459\" data-end=\"4466\">IBI<\/strong> (local property tax) with the <strong data-start=\"4497\" data-end=\"4511\">Modelo 210<\/strong> (national non-resident tax).<\/p>\r\n<\/li>\r\n<\/ul>\r\n\n<table id=\"tablepress-51\" class=\"tablepress tablepress-id-51\">\n<thead>\n<tr class=\"row-1\">\n\t<th class=\"column-1\">IBI<\/th><th class=\"column-2\">Modelo 210<\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"row-striping row-hover\">\n<tr class=\"row-2\">\n\t<td class=\"column-1\">Local property tax<\/td><td class=\"column-2\">National non-resident income tax<\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-1\">Paid to local authority<\/td><td class=\"column-2\">Declared to Spanish Tax Agency<\/td>\n<\/tr>\n<tr class=\"row-4\">\n\t<td class=\"column-1\">Based on property value<\/td><td class=\"column-2\">Can be based on deemed\/imputed income<\/td>\n<\/tr>\n<tr class=\"row-5\">\n\t<td class=\"column-1\">Applies to property owners under local rules<\/td><td class=\"column-2\">Applies to qualifying non-residents<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-51 from cache -->\r\n<ul data-start=\"4447\" data-end=\"4721\">\r\n<li data-start=\"4543\" data-end=\"4604\">\r\n<p data-start=\"4545\" data-end=\"4604\">Forgetting to file for years when the property was empty.<\/p>\r\n<\/li>\r\n<li data-start=\"4605\" data-end=\"4641\">\r\n<p data-start=\"4607\" data-end=\"4641\">Using outdated cadastral values.<\/p>\r\n<\/li>\r\n<li data-start=\"4642\" data-end=\"4721\">\r\n<p data-start=\"4644\" data-end=\"4721\">Assuming joint owners can file a single return (each must file separately).<\/p>\r\n<\/li>\r\n<\/ul>\r\n<p data-start=\"4723\" data-end=\"4803\">Avoiding these errors keeps you compliant and prevents late-payment penalties.<\/p>\r\n<h2 data-start=\"4810\" data-end=\"4852\"><span class=\"ez-toc-section\" id=\"What_If_You_Sell_Your_Spanish_Property\"><\/span>What If You Sell Your Spanish Property?<span class=\"ez-toc-section-end\"><\/span><\/h2>\r\n<p data-start=\"4854\" data-end=\"5075\">Before selling, make sure all your <strong data-start=\"4889\" data-end=\"4912\">previous Modelo 210<\/strong> filings are up to date.<br data-start=\"4936\" data-end=\"4939\" \/>The buyer\u2019s solicitor may request proof that your taxes are settled before transferring funds, and missing returns can delay the sale.<\/p>\r\n<h2 data-start=\"5082\" data-end=\"5119\"><span class=\"ez-toc-section\" id=\"What_If_You_Own_Through_a_Company\"><\/span>What If You Own Through a Company?<span class=\"ez-toc-section-end\"><\/span><\/h2>\r\n<p data-start=\"5121\" data-end=\"5334\">If the property is held through a Spanish company, the deemed tax doesn\u2019t apply.<br data-start=\"5201\" data-end=\"5204\" \/>However, if the company is registered in a <strong data-start=\"5247\" data-end=\"5260\">tax haven<\/strong>, the managers must file <strong data-start=\"5285\" data-end=\"5297\">Form 213<\/strong> annually and pay a similar charge.<\/p>\r\n<h2 data-start=\"5341\" data-end=\"5381\"><span class=\"ez-toc-section\" id=\"What_If_Youre_a_UK_or_Irish_Citizen\"><\/span>What If You\u2019re a UK or Irish Citizen?<span class=\"ez-toc-section-end\"><\/span><\/h2>\r\n<p data-start=\"5383\" data-end=\"5627\">Spain has <strong data-start=\"5393\" data-end=\"5423\">double-taxation agreements<\/strong> with the UK and Ireland. This means the same income won\u2019t be taxed twice.<br data-start=\"5497\" data-end=\"5500\" \/>Your <a href=\"https:\/\/www.ptireturns.com\/\" target=\"_blank\" rel=\"noopener\"><strong>PTI Returns account manager<\/strong><\/a> can advise on how the credit applies when you report rental income in your home country.<\/p>\r\n<h2 data-start=\"5634\" data-end=\"5661\"><span class=\"ez-toc-section\" id=\"How_PTI_Returns_Can_Help\"><\/span>How PTI Returns Can Help<span class=\"ez-toc-section-end\"><\/span><\/h2>\r\n<p data-start=\"5663\" data-end=\"5881\">Navigating Spain\u2019s tax system as a non-resident can be complex.<br data-start=\"5726\" data-end=\"5729\" \/>PTI Returns\u2019 team of bilingual specialists handle everything \u2014 from retrieving cadastral details to filing your <strong data-start=\"5841\" data-end=\"5855\">Modelo 210<\/strong> accurately and on time.<\/p>\r\n<p data-start=\"5883\" data-end=\"5981\">We\u2019ll communicate directly with the Spanish tax authorities, keeping you informed at every step.<\/p>\r\n<p>\r\n\r\n<\/p>\r\n<div class=\"wp-block-buttons is-content-justification-center\" style=\"text-align: center;\"><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>\r\n<p><\/p>\r\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"684\" class=\"wp-image-81\" title=\"Calculate the cadastral value of a property\" src=\"https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2020\/07\/property-value-1024x684.jpg\" alt=\"Calculate the cadastral value of a property\" srcset=\"https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2020\/07\/property-value-1024x684.jpg 1024w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2020\/07\/property-value-300x200.jpg 300w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2020\/07\/property-value-768x513.jpg 768w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2020\/07\/property-value-1536x1025.jpg 1536w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2020\/07\/property-value-2048x1367.jpg 2048w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2020\/07\/property-value-780x521.jpg 780w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2020\/07\/property-value-1000x668.jpg 1000w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2020\/07\/property-value-1400x935.jpg 1400w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n<p>\r\n\r\n<\/p>\r\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"FAQs_about_Spains_Deemed_Income_Tax\"><\/span>FAQs about Spain\u2019s Deemed Income Tax<span class=\"ez-toc-section-end\"><\/span><\/h2>\r\n<h3 id=\"how-much-rent-income-is-taxable\">How much rent income is taxable?<\/h3>\r\n<p>\r\n\r\n<\/p>\r\n<p class=\"wp-block-paragraph\">The tax rate for non-residents is flat 19% (for residents of the EU) and 24% for others.\u00a0<\/p>\r\n<p>\r\n\r\n<\/p>\r\n<p class=\"wp-block-paragraph\">\r\n\r\n<\/p>\r\n<h3 class=\"wp-block-heading\" id=\"what-if-you-are-a-uk-or-an-irish-citizen\">What if you are a UK or an Irish citizen?<\/h3>\r\n<p>\r\n\r\n<\/p>\r\n<p class=\"wp-block-paragraph\">Double taxation relief will be applied since there are <strong><a href=\"https:\/\/www.ptireturns.com\/blog\/spanish-rental-income-taxable-uk\/\" target=\"_blank\" rel=\"noopener\">double taxation agreements between Spain and UK\/ Ireland<\/a><\/strong>. Your Property Tax International&#8217; account manager can assist you with double taxation agreements.<\/p>\r\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\">FILE YOUR NON-RESIDENT PROPERTY TAX RETURN ONLINE<\/a><\/strong><\/div>\r\n<\/div>\r\n<p>\r\n\r\n<\/p>\r\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"415\" class=\"wp-image-82\" title=\"Double taxation agreements between Spain, the UK and Ireland\" src=\"https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2020\/07\/double-taxation-agreements-spain-uk-ireland-1024x415.png\" alt=\"Double taxation agreements between Spain, the UK and Ireland\" srcset=\"https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2020\/07\/double-taxation-agreements-spain-uk-ireland-1024x415.png 1024w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2020\/07\/double-taxation-agreements-spain-uk-ireland-300x121.png 300w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2020\/07\/double-taxation-agreements-spain-uk-ireland-768x311.png 768w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2020\/07\/double-taxation-agreements-spain-uk-ireland-1536x622.png 1536w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2020\/07\/double-taxation-agreements-spain-uk-ireland-780x316.png 780w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2020\/07\/double-taxation-agreements-spain-uk-ireland-1000x405.png 1000w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2020\/07\/double-taxation-agreements-spain-uk-ireland-1400x567.png 1400w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2020\/07\/double-taxation-agreements-spain-uk-ireland.png 1640w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n<h3 data-start=\"6146\" data-end=\"6300\">Do I need to file if I only use the property for holidays?<\/h3>\r\n<p data-start=\"6146\" data-end=\"6300\">Yes \u2014 personal use counts as \u201cdeemed income,\u201d so a Modelo 210 return is still required.<\/p>\r\n<h3 data-start=\"6302\" data-end=\"6427\">Can I deduct expenses from this tax?<\/h3>\r\n<p data-start=\"6302\" data-end=\"6427\">No. Deemed tax is based on notional rental value, so expenses aren\u2019t deductible.<\/p>\r\n<h3 data-start=\"6429\" data-end=\"6522\">What documents do I need to file?<\/h3>\r\n<p data-start=\"6429\" data-end=\"6522\">Your NIE, IBI bill, and property ownership details.<\/p>\r\n<h3 data-start=\"6524\" data-end=\"6626\">Can I back-file for previous years?<\/h3>\r\n<p data-start=\"6524\" data-end=\"6626\">Yes \u2014 you can usually file up to four years retroactively.<\/p>\r\n<h3 data-start=\"6628\" data-end=\"6744\">Do joint owners file separately?<\/h3>\r\n<p data-start=\"6628\" data-end=\"6744\">Yes, each owner must submit their own Modelo 210 for their ownership share.<\/p>\r\n<h3 class=\"PDq2pG_selectionAnchorContainer\" data-start=\"14621\" data-end=\"14684\"><strong data-start=\"14621\" data-end=\"14684\">Do UK residents have to pay deemed tax on Spanish property?<\/strong><\/h3>\r\n<p dir=\"auto\">Yes, UK residents who own Spanish property that is not rented out must pay Spain\u2019s deemed income tax (Modelo 210) as non-residents.<\/p>\r\n<p dir=\"auto\">This tax is calculated on the property\u2019s cadastral value and charged at 24% for non-EU residents such as those in the UK. Double-taxation agreements between Spain and the UK allow relief so the same income is not taxed twice.<\/p>\r\n<h3 dir=\"auto\">Do Irish residents have to pay deemed tax on Spanish property?<\/h3>\r\n<p dir=\"auto\">Yes. Irish residents who are non-resident in Spain generally must file a Modelo 210 deemed income tax return for periods when their Spanish property is not rented, including personal or holiday use. As Irish residents are within the EU, the deemed income is generally taxed at 19%.<\/p>\r\n<p data-start=\"6628\" data-end=\"6744\">\u00a0<\/p>\r\n<p data-start=\"6628\" data-end=\"6744\"><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 SPANISH PROPERTY TAX RETURN ONLINE<\/a><\/strong><\/div>\r\n<\/div><\/p>\r\n<p data-start=\"6628\" data-end=\"6744\">\u00a0<\/p>\r\n<p>\r\n\r\n<\/p>\r\n<p>\r\n\r\n\r\n\r\n<\/p>\r\n<ul class=\"wp-block-list\">\r\n<li><strong>You may also be interested in:<\/strong>\r\n<ul>\r\n<li style=\"list-style-type: none;\">\r\n<ul>\r\n<li><a href=\"https:\/\/www.ptireturns.com\/blog\/everything-you-need-to-know-about-non-resident-property-taxes-in-spain\/\">Full Guide on Spanish Property Tax<\/a><\/li>\r\n<\/ul>\r\n<\/li>\r\n<\/ul>\r\n<\/li>\r\n<\/ul>\r\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>If you own property in Spain but don\u2019t rent it out, you still owe a yearly tax on its deemed rental value. This often surprises non-resident owners \u2014 but it\u2019s a legal requirement known as Deemed Income Tax or Modelo 210. Failing to declare this tax can lead to fines and interest from the Spanish&#8230; <a class=\"more-link\" href=\"https:\/\/www.ptireturns.com\/blog\/what-are-deemed-tax-returns-for-a-property-in-spain\/\">Continue reading <span class=\"meta-nav\">&#8594;<\/span><\/a><\/p>\n","protected":false},"author":9,"featured_media":354,"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-77","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 v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Spain Non-Resident Imputed Income Tax (Modelo 210) | PTI Returns.<\/title>\n<meta name=\"description\" content=\"Understand how Modelo 210 imputed income tax works, how to calculate it, key deadlines, documents needed, and how PTI Returns can file it for you.\" \/>\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\/what-are-deemed-tax-returns-for-a-property-in-spain\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Spain Non-Resident Imputed Income Tax (Modelo 210) | PTI Returns.\" \/>\n<meta property=\"og:description\" content=\"Understand how Modelo 210 imputed income tax works, how to calculate it, key deadlines, documents needed, and 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