Do I need to file?
By Maxime G
By Maxime G
Empty or rented out, one owner or several, living in the EU or the UK: who files Modelo 210, and on what.
I don't rent my home out. Do I still have to file?
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.
We own the home together. Does each of us have to file?
Yes: each owner files their own Modelo 210, for their share of the home. A couple who own a flat half each file two returns, with the same deadline. - Each owner's share is the one written in the title deed (escritura). - The returns of a home you keep are never grouped into one, even for a married couple. Only after a sale can a married couple who both live abroad file a single return. - Each owner's tax rate depends on where they live: 19% in the EU or the EEA, 24% elsewhere. - If you own several homes in Spain, each owner files one return per home. With CasitaTax One price per home covers up to two owners; each additional owner adds €54. We prepare and file every co-owner's return together, and each owner's figures are approved before anything is filed. See our prices, or ask us in the chat.
I rent my home out. What do I declare, and can I deduct expenses?
You declare the rent you receive on Modelo 210. If you live in the EU or the EEA, you are taxed on the rent minus the expenses of the rented period, at 19%. If you live anywhere else, the United Kingdom included, you are taxed on the gross rent, at 24%. Expenses you can deduct (EU and EEA residents) Those needed to earn the rent, for the days the home was let: - community fees, IBI, insurance, utilities; - repairs and upkeep, mortgage interest: together, at most the year's rent; the rest carries over to the next four years; - furniture and improvements, deducted over several years, and the wear and tear of the home itself. A tax residence certificate from your country goes with the return. Living outside the EU and the EEA No expenses today. A Spanish court let a resident of the United States deduct them in 2025, and the Tribunal Supremo is reviewing that ruling. Until it decides, the tax is on the gross rent. Good to know - Rented out part of the year? Two returns: one for the rent, one for the days it wasn't let (notional income on the cadastral value). - Rent belongs to the year it falls due, or to the year you were paid if that came first. - 2026 rent with tax to pay is filed from April 1 to 20, 2027; a return with zero tax, from January 1 to 20, 2027. - Rental platforms report to the Agencia Tributaria the rent they pay each owner and the days each home was let. Note each stay and expense as it happens with our free rental log, and estimate your tax with the simulator. Our "Rented out" plan files both returns: see prices.
I live in the UK. What changed after Brexit?
Since 2021, UK residents pay 24% instead of 19%, and can no longer deduct expenses from their rental income. You still file a Modelo 210 like every other non-resident owner. - Home not rented out: the notional income (1.1% or 2% of the cadastral value) is taxed at 24%. - Rented out: the tax is on the gross rent, at 24%, with no expenses deducted. - Sold: the gain is taxed at 19%, wherever you live, the United Kingdom included. - Paying: a direct debit can come from a UK bank account, as long as you file online: the United Kingdom is in the SEPA zone. Pick "United Kingdom" in our free Modelo 210 simulator to see your figures, or ask us in the chat.
Am I a non-resident for Spanish tax?
Usually yes, if you spend fewer than 183 days a year in Spain and your main economic interests are elsewhere. Then your Spanish home goes on Modelo 210, the non-resident income tax return (IRNR). - You become a Spanish tax resident if you spend more than 183 days a year in Spain, or if the core of your business or economic interests is there. - A Spanish tax resident doesn't file Modelo 210: the home goes on the Spanish income tax return (IRPF) instead. - Your rate as a non-resident depends on the country you live in: 19% in the EU or the EEA, 24% elsewhere. Our service covers Modelo 210 only. Not sure which return is yours? Ask us in the chat: we check your situation before anything is filed.
Where do I find my home's cadastral value?
On the IBI receipt, the property tax bill the town hall sends every year: look for "valor catastral". It is the value of the whole home, whatever the number of owners. - The same receipt shows the referencia catastral, the reference that identifies the home on Modelo 210. - No receipt at hand? Open the Sede Electrónica del Catastro (it exists in English), log in with Cl@ve or a digital certificate, and look up your property: it shows the value and gives you a free certificate. - No Cl@ve or certificate? A Punto de Información Catastral, often at the town hall, can give it to you (some charge a fee), or you can write to a Gerencia del Catastro. - País Vasco and Navarra keep their own cadastres. Why it matters For a home you don't rent out, the tax starts from this value: 1.1% of it if your town's values were revised since 2012, 2% otherwise (rules for tax year 2025). Our simulator shows the year your town last revised them. Find your home's referencia catastral from its address with our free Catastro lookup.