Modelo 210 Made Simple: Your Annual Form and 2026 Dates

Owning a home in Spain as a non-resident comes down to one main annual tax form: Modelo 210. If you use the home yourself, you file it once a year on a small notional income. Your 2025 return is due by 31 December 2026, and from 2026 onward the window runs from 1 April to 31 December of the following year.

When buyers ask me what owning in Spain involves year to year, this is the answer. Your local IBI (council tax) and community fees, plus one annual Modelo 210 per owner. Most owners hand it to a Spanish tax adviser, who files it for them, and the sums are usually modest.

What is Modelo 210?

Modelo 210 is the non-resident income tax return. You file it if you own a home in Spain and aren't tax-resident here.

If you use the property yourself, it covers imputed income, known as renta imputada. That's a notional income the Tax Agency attributes to you for having a home available for your own use. It's based on the property's cadastral value, not on any rent, and it applies whether or not you visited that year.

If you let the property, Modelo 210 covers the rental income instead for the periods it's let.

When is my 2025 return due?

Your 2025 imputed income return is due between 1 January and 31 December 2026.

A new order has changed the calendar going forward, but the Tax Agency confirmed in its own published note that it doesn't affect 2025. So if you owned during 2025, 31 December 2026 is the date for your diary.

What are the new Modelo 210 dates from 2026?

Orden HAC/623/2026, dated 12 June 2026, was published in the BOE on 23 June 2026 (BOE-A-2026-13573) and has been in force since 24 June. A correction notice published on 4 July 2026 (BOE-A-2026-14499) fixed minor errors in the text. The dates now work like this.

Since accrual year 2024, non-resident owners who let their homes have been able to file rental income once a year rather than quarterly. Most now do, as it's simpler, though quarterly filing is still available if you prefer.

The order also adds some new fields to the form itself: a deductible-expenses annex, days of occupancy, ownership percentage and whether the property has a cadastral reference. These form changes apply to returns filed from 1 January 2027 onward, whatever year the income relates to. Your adviser will take care of them.

How is imputed income calculated?

From the cadastral value, which you'll find on your IBI bill.

It's 1.1% of the cadastral value where the municipality has revised its values within the previous ten tax periods, or 2% where it hasn't. That figure is then taxed at 19% or 24% depending on where you live.

Cadastral values are usually well below market value, so the amounts involved are typically small. The percentage depends on your municipality's revision history rather than anything about your home, and your adviser will know which one applies.

Does each owner file separately?

Yes. Modelo 210 is filed per person, per property, per period. A couple who own a home jointly file two returns, each for their share. There's one narrow exception: married non-resident couples selling a jointly owned property can file a single combined return for the capital gain.

In your first year, you only pay from the month you completed, not for the whole year. The form doesn't ask for your purchase date, so let your adviser know it.

What rate do UK and Irish owners pay?

It depends on where you're resident:

• EU and EEA residents (including Ireland): 19%, and they can deduct expenses from rental income.
• Non-EU residents (including the UK): 24%, and the Tax Agency currently applies this to gross rental income.

On rental deductions for non-EU owners, a July 2025 Audiencia Nacional ruling held that they should be able to deduct expenses too, on free-movement-of-capital grounds. The State has appealed to the Supreme Court, so it isn't final and the Tax Agency's practice hasn't changed yet. If you let your home, ask your adviser whether a protective claim makes sense for you, given the ordinary four-year window for reclaiming tax.

For owners who use the home themselves and don't let it, this point doesn't come into it. You're simply paying the rate on the imputed income.

What's a simple annual routine?

This is what I suggest to our owners:

• Keep your latest IBI bill somewhere handy, as it shows the cadastral value.
• Make sure each owner on the escritura has their return filed.
• Check your first year was filed from your completion month.
• If you let the home, keep a note of occupancy days and expenses through the year.
• Use a Spanish tax adviser who handles non-resident returns routinely. We can introduce you to independent, English-speaking lawyers and advisers, though you're always free to choose your own.

Set that up once and it becomes a routine you barely think about, which leaves your time here for the golf and the beach.

FAQ

When is Modelo 210 due in 2026?

Your 2025 imputed income return is due between 1 January and 31 December 2026. Under Orden HAC/623/2026, imputed income from 2026 onward is filed between 1 April and 31 December of the following year, and annually grouped rental income in the first 20 days of April.

Do I have to file Modelo 210 if I don't rent out my Spanish property?

Yes. Non-resident owners file for imputed income, a notional income based on the cadastral value, whether or not the property is let.

Do both owners file a separate Modelo 210?

Yes, in almost all cases, as the return is filed per person, per property, per period. The exception is a joint capital-gains return for a married couple selling a jointly owned property.

What rate do UK owners pay on Spanish property income?

24%, as non-EU residents, currently applied to gross rental income. EU and EEA residents, including Irish owners, pay 19% and can deduct allowable expenses.

How is imputed income calculated in Spain?

At 1.1% of the cadastral value where the municipality has revised its values in the previous ten tax periods, or 2% where it hasn't, taxed at 19% or 24%.

If you'd like to see the resorts for yourself, and get an itemised breakdown of buying and running costs for any home you like, I'd love to show you round. Message me on WhatsApp on +44 7424 864 684 or send an enquiry and I'll get straight back to you.

This article is general information, not legal or financial advice. Confirm your own position with a qualified Spanish lawyer or tax adviser before you act.

About the author — Lee Doherty is the founder of MedSol Real Estate. He spent two years researching the region before buying here himself, and now helps UK and international buyers find golf-resort homes across the Region of Murcia.