Yes. Spain taxes non-resident owners on a notional income from their home, even when only you and your family use it or it stays empty. Each owner files a Modelo 210 every year.
How the tax is worked out
The notional income is a share of the home's cadastral value (valor catastral), printed on the IBI receipt from the town hall:
- 1.1% of the cadastral value if the town's values were revised since 2012, 2% otherwise (rules for tax year 2025).
- Each owner declares their share of that income, taxed at 19% if they live in the EU or the EEA, and 24% everywhere else, the United Kingdom included.
Example: a villa with a cadastral value of €120,000, owned 50/50 by a couple living in the EU. Each of them declares €660 (€120,000 × 1.1% × 50%) and pays €125.40.
Good to know
- No expenses are deducted from this notional income.
- Bought or sold the home during the year? The return only covers the days you owned it.
- Rented it out for part of the year? The days it wasn't let go on this return, the rent on a separate one.
- The rules for tax year 2026 aren't final yet: we apply them once they are.
See what your home owes with the free Modelo 210 simulator, or let us file it for you. Still unsure? Ask us in the chat.