**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](https://casitatax.com/en/simulator/), or [let us file it for you](https://casitatax.com/en/#pricing). Still unsure? Ask us in the chat.