About the obligation
Yes. Spain taxes non-residents on so-called ‘imputed income’ — a calculated rental income assessed at 1.1% of the cadastral value (or 2% if the cadastral value has not been revised in the last 10 years). You must file Form 210 every year, even if the property is empty or used only for personal holidays.
For personally used properties (not rented out), you must file between 1 January and 31 December of the year following the tax year. For tax year 2025, the deadline is 31 December 2026. Slightly different rules apply for rental income.
The Spanish tax office can demand back taxes for the last four years, plus interest and surcharges. The surcharge is 5% if you file voluntarily within three months, and rises to 20% if they contact you first. Voluntary filing is always the best option.
If you are resident in an EU country, Norway, Iceland or Liechtenstein, the rate is 19%. If you live outside the EU/EEA (including the UK after Brexit), the rate is 24%. Tax is calculated on the property’s imputed income: 1.1% of the cadastral value if revised in the last 10 years, or 2% if not.
About the process
Two things: your NIE number — your Spanish foreign identification number, assigned when you bought the property — and your latest IBI receipt (the annual municipal property tax receipt). The IBI shows the cadastral value used by our calculator.
The calculator and form normally take under five minutes. Once you pay, we prepare and file your return with AEAT — usually the same day. The return and payment receipt are sent to you by email as PDF files.
No. As an authorised AEAT agent, SpainTax can sign and file tax returns on your behalf. The entire process is handled online. You do not need to travel to Spain, visit a notary or submit physical documents.
Yes. Each owner must file a separate Form 210, even if they are spouses or partners. Our pricing reflects this: the first filing is €87 and each additional one is €43.50. You can process both in one order through our calculator.
We receive your filing details, prepare Form 210, submit it electronically to AEAT and pay the tax on your behalf. You receive an email confirmation with receipt attached. Your details are stored for next year.
Still have questions?
We are happy to answer questions before you file. Contact us by email, phone or WhatsApp.