Spain Modelo 210 Calculator

This Modelo 210 calculator works out the Spanish non resident income tax that UK, EU and other foreign owners of a holiday home in Spain pay for 2026, both on the imputed income Spain charges when a home is not rented and on any rent received. It uses the Agencia Tributaria rules: 1.1% or 2% of the cadastral value, prorated by days and ownership share, taxed at 24% for UK residents or 19% for EU and EEA residents. Figures checked October 2026.

Quick answer: For a home that is not rented, multiply the cadastral value by 1.1% (or 2%), then by your share, then by 24% if you live in the UK. The Modelo 210 calculator shows that a €120,000 cadastral value owned 50/50 costs each UK owner €158.40 for 2026.

What Is Modelo 210?

Modelo 210 is the Spanish tax return non residents use to declare income from Spain, most often from a property they own there. Spain charges tax even on a home that sits empty or that you only use for holidays, by assuming it produces income, called imputed income (renta imputada). Every owner files their own form, so a couple who own a flat together file two returns.

In plain words: imputed income = cadastral value × 1.1% or 2% × your ownership share × days not rented ÷ 365, and tax = imputed income × 24% (UK and other non EU) or 19% (EU and EEA). The cadastral value (valor catastral) is the official value set by the Spanish cadastre, the land registry used for property tax, and it is printed on your yearly IBI bill. It is usually far below the market price.

How Much Is Modelo 210 Tax on a Holiday Home?

For most UK owners of an unrented flat or villa it is between about €150 and €700 a year per property at the 1.1% rate. Take David and Sarah, a couple from Bristol who own a flat in Torrevieja 50/50 with a cadastral value of €120,000 and did not rent it out in 2026. Each owner's imputed income is €120,000 × 1.1% × 50% = €660, and at 24% each owes €158.40, so €316.80 for the household. If their town's values had not been revised, the 2% rate would make it €288 each.

Now suppose they let the flat for 61 days in summer for €6,000 in total. Imputed income falls to €660 × 304 ÷ 365 = €549.70 each, taxed at €131.93. The rent is taxed separately: €3,000 each at 24% is €720, because UK residents cannot deduct cleaning, agency fees or community charges. The Modelo 210 calculator adds the two for a total of €851.93 per owner.

Cadastral value (sole owner, full year)	Tax at 1.1%, UK resident	Tax at 2%, UK resident	Tax at 1.1%, EU resident
€60,000	€158.40	€288.00	€125.40
€90,000	€237.60	€432.00	€188.10
€120,000	€316.80	€576.00	€250.80
€180,000	€475.20	€864.00	€376.20
€250,000	€660.00	€1,200.00	€522.50

How to Use the Modelo 210 Calculator

Step 1: Enter the Cadastral Value and Rate

Copy the valor catastral total from your latest IBI bill, not the land value alone. Then choose 1.1% if your town's cadastral values were revised in a general collective valuation, or 2% if they were not. For 2023 to 2025 the Agencia Tributaria applied 1.1% to revisions in force from 1 January 2012, and your town hall or the Sede Electrónica del Catastro can confirm the date of the last revision.

Step 2: Set Your Residence, Share and Days

Pick where you are tax resident: UK owners have paid the 24% rate since the UK left the EU. Enter your ownership share from the escritura and the days you owned the home in 2026, which is 365 unless you bought or sold during the year.

Step 3: Add Any Rental

If you let the property, enter the days rented and the gross rent for the whole property. EU and EEA residents can enter expenses linked to the letting, such as a share of IBI, community fees and agency fees. For UK residents the expenses field is ignored.

Step 4: Read Your Tax and Deadlines

The results show your imputed income, the tax on it, the tax on rent, your total and the figure for all owners together, with the 2026 filing windows underneath. If you are also planning a sale, the Spain plusvalía calculator estimates the separate town hall tax on the land gain, which the seller usually pays.

When Is Modelo 210 Due for 2026?

Imputed income for 2026 is filed between 1 April and 31 December 2027, or by 23 December 2027 if you pay by direct debit. Rental income earned in 2026 goes on an annual return filed between 1 and 20 April 2027, with direct debit by 15 April, following the AEAT note on the deadline changes for income from 2026 onwards. Late returns attract surcharges, so diary the dates once and file each year.

Do UK Owners Pay Tax Twice on Spanish Property?

Usually not on rent. Rental income from Spain must also go on your UK Self Assessment return, but you can normally claim credit for the Spanish tax paid through Foreign Tax Credit Relief on GOV.UK, up to the UK tax due on the same income. Imputed income on an empty home is a Spanish concept with no UK equivalent, so the Modelo 210 tax on it is simply a yearly cost of owning the home.

If you are thinking about living in Spain rather than visiting, the residence route changes your tax position completely, because tax residents file the Spanish income tax return instead. The Spain non lucrative visa income calculator shows the savings or income needed to apply for that visa as a household.

Spain Modelo 210 Terms You Should Know

These definitions explain the Spanish tax concepts used by the Modelo 210 calculator so foreign owners can check their imputed income and rental tax figures.

Impuesto sobre la Renta de no Residentes (IRNR)

Spain's non resident income tax, charged on income arising in Spain to people who are tax resident elsewhere. Property owners declare it on Modelo 210, at 24% for UK and other non EU residents and 19% for EU and EEA residents.

Imputed income (renta imputada)

A notional income Spain attributes to a non resident's property that is not let out, even though it earns no money. It is a small percentage of the cadastral value, then prorated by each owner's share and the days held.

Valor catastral

The official administrative value of a Spanish property, set by the cadastre and printed on the annual IBI bill. It is normally well below market price and serves as the base for imputed income and several local taxes.

Agencia Tributaria (AEAT)

Spain's national tax agency, responsible for collecting state taxes and publishing forms such as Modelo 210. Its guidance fixes the rates, filing windows and prorating rules that non resident property owners have to follow.

IBI

Impuesto sobre Bienes Inmuebles, the annual local property tax that Spanish municipalities charge on owners of real estate. Its yearly bill is the easiest place to find the cadastral value needed for the Modelo 210 calculation.

Gestor

A Spanish administrative professional who prepares tax returns and official paperwork for individuals and businesses. Many foreign owners use one to file a separate Modelo 210 for each co-owner and to arrange payment by direct debit.

Frequently Asked Questions