Non-resident property tax in Spain: imputed income

Why you pay on a home you do not let

Article 24.5 of the non-resident income tax law (texto refundido de la Ley del IRNR) says that, for non-resident individuals, “la renta imputada de los bienes inmuebles situados en territorio español” is determined under the personal income tax rules for imputed property income. That rule is now in article 85 of Ley 35/2006. It applies to urban property that is not used in an economic activity and does not produce rental income. For a resident, the main home is excluded; a non-resident has no Spanish main home, so a holiday home is within the rule. If you let the home, other rules apply: see renting out as a non-resident.

How much: the percentage of the cadastral value

The cadastral value (valor catastral) is on your property tax bill (IBI) and in the Catastro; see the cadastral reference. The wording of article 85.1 in force for the 2026 tax year, reproduced in the consolidated text as the “redacción anterior”, says:

• 2% of the cadastral value, set in proportion to the number of days in the tax period that the home was yours;
• 1.1% where the municipality’s cadastral values were revised, modified or set by a general collective valuation procedure that entered into force in the tax period or in the ten previous periods;
• if on the accrual date the property has no cadastral value, or it was not notified to the owner, 1.1% applied to 50% of the higher of the value checked by the administration for other taxes and the price or acquisition value;
• nothing is imputed for a property under construction or one that cannot be used for urban planning reasons.

The percentage is the basis; the tax is a rate applied to it.

The rate: 24% or 19%

Article 25.1.a) sets 24% as the general rate. The rate is 19% for taxpayers who live in another EU or EEA member state, with which there is an effective exchange of tax information. That is the whole distinction: the United Kingdom is outside the EU since Brexit, so a British owner pays 24%, as do Canadians and Americans.

Worked example (a calculation, not a quote)

Assume a cadastral value of €80,000, an assumption chosen for the arithmetic, a home owned for the whole year, and 2% applying.

• Imputed income: 2% of €80,000 = €1,600.
• Tax at 24%: €1,600 × 24% = €384.
• The same owner living in the EU or EEA: €1,600 × 19% = €304.
• If the municipality’s values were recently revised and 1.1% applied: €80,000 × 1.1% = €880; tax at 24% = €211.20.

If you owned the home for 100 days of a 365-day year, the cadastral value is taken in proportion: €80,000 × 100/365 × 2% × 24% = about €105.21. Your own figures come from the Catastro and the modelo 210; the non-resident tax calculator is built for this.

When and how to declare

The return is modelo 210, filed electronically with an accepted electronic certificate or, for individuals, with Cl@ve. The AEAT page lists payment by a collaborating bank in Spain, direct debit, or transfer from abroad.

The calendar was changed by Orden HAC/623/2026 of 12 June (BOE of 23 June 2026), as the AEAT note describes it:

Direct debit for 2026 and later is available from 1 April to 23 December. The new form content (an expenses annex, and boxes for number of days and ownership share) applies to returns filed from 1 January 2027. The order itself was read through the AEAT’s description only; check the BOE text when you file.

Changes announced for 2027 and 2024 to 2026: subject to validation

Real Decreto-ley 29/2026 of 6 October 2026 took effect on 8 October 2026. A decree-law must be validated by the Congress, or its Standing Committee while the Chamber is dissolved, within 30 days (article 86.2 of the Constitution). The Cortes were dissolved by Real Decreto 806/2026 (in force on 6 October 2026) with elections on 29 November. Earlier decree-laws containing similar tax measures were repealed by Congress. Two points of this one concern you, both subject to validation:

1. A scale from 1 January 2027. Article 6.3.2 of the decree-law replaces article 85.1 with a scale applied to the sum of the cadastral values: 1.1% up to €100,000; 1.5% from €100,000 to €500,000; 2% from €500,000 to €1,000,000; 3% above. The 2% / 1.1% distinction disappears. Whether this scale applies to non-residents as written is not settled by the texts read, because article 24.5 of the non-resident law refers to the personal income tax rules by an older article number. Treat it as an open question and look at the AEAT before the 2027 tax year.
2. The 1.1% for 2024 to 2026. The decree-law, in additional provision 55 of Ley 35/2006, would apply 1.1% to municipalities with values revised and in force from 1 January 2012 onwards, for 2023 to 2026. The consolidated text before 8 October covered 2023 only. For 2024 to 2026 it depends on validation.

Related annual taxes

The impuesto sobre bienes inmuebles (IBI) is a separate municipal tax. Article 75 of the local finance law says it accrues on the first day of the calendar-year period, and article 72 sets the rate between 0.4% and 1.10% for urban property, municipality by municipality. It is not the non-resident income tax.

Which professional to consult

A tax adviser, or a lawyer registered with a Spanish bar association (colegio de abogados), can prepare the return. If you appoint an attorney for it, see tax representative for non-residents. Your home-country adviser covers the credit for the Spanish tax. For the Canadian treaty, read the Spain-Canada tax treaty and property.