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Non-resident tax calculator for a home in Spain

Tax year 2026, rules read on 15 October 2026 in the consolidated texts of the BOE.

In short

A non-resident who keeps a home in Spain without letting it pays income tax on an imputed income of 2% of its cadastral value (1.1% where the values were revised recently): on a cadastral value of €100,000, that is €2,000 of income and €480 of tax a year at 24% for a UK, Canadian or US resident. An EU or EEA resident pays 19%: €380. With the 1.1% rate, the UK, Canadian or US owner pays €264.

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Calculate the non-resident tax on a home you do not let

For a home kept for your own use or empty, owned by an individual who is not resident in Spain for tax purposes.

Imputed income€2,000
Tax rate24%
Non-resident income tax (IRNR)€480.00

Imputed income = cadastral value × 2% (or 1.1% where the municipality's values were revised under a general collective procedure in force in the year or the ten previous years) × days owned ÷ 365 × your share. Tax = imputed income × 24% (19% for EU/EEA residents). Declared on form 210. Not covered: a let home (the rent is taxed instead), homes without a cadastral value, the 2027 scale announced by Real Decreto-ley 29/2026.

What changes next

For 2026, Real Decreto-ley 29/2026 extends the 1.1% rate to municipalities whose values were revised from 1 January 2012 (additional provision 55 of Ley 35/2006), subject to validation by the Cortes. From 1 January 2027, Real Decreto-ley 29/2026 (art. 6) replaces the 2%/1.1% rule with a scale of 1.1% to 3% on the sum of cadastral values, subject to validation by the Cortes; its application to non-residents is not settled by the texts read.

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