Last updated: 10 November 2026
If you live abroad and own a home in Spain that you keep for yourself — in Almería, Murcia, Alicante or on the Costa del Sol — the Modelo 210 2025 deadline is 31 December 2026. That is the last day to file the annual non-resident return for 2025 when the property was not rented out. If you want the Tax Agency to collect the payment by direct debit, you need to arrange that by 23 December.
This is a practical reminder, not a new tax. The same rule applies wherever the home is in Spain. The aim is simply to help you file on time, calmly, before the year closes.
Who should file
Modelo 210 is the return for Spain’s non-resident income tax (IRNR). You generally need to file it if you are a non-resident individual and you own an urban home in Spain that was at your disposal in 2025: you used it yourself, left it empty, or kept it for holidays. You do not need to have received any rent.
If you rented the property in 2025, the timetable is different. This article does not cover that calendar. If that is your situation, contact us and we will tell you which dates apply.
Companies and properties used for a business follow other rules. Habitual residence in Spain is also a different tax system: this reminder is for owners who are non-residents for tax purposes.
What “imputed income” means
Spain charges a non-resident imputed income tax on a Spanish home that you keep for your own use. The Tax Agency does not look at what the house might have earned on the rental market. It works out a notional figure from the cadastral value (valor catastral) printed on your IBI council-tax bill.
As a general rule that figure is 2% of the cadastral value. For 2025 it is 1.1% if the cadastral values in your municipality were revised in a general review that took effect from 1 January 2012. No household bills or other expenses are taken off this amount.
If, on 31 December 2025, the property had no cadastral value or none had been notified to you, the Tax Agency uses 1.1% of half of the higher of the purchase price and any value it has checked for other taxes. Homes still being built, or that cannot be used for planning reasons, do not generate this notional income.
The result is treated as a full calendar year. It is then reduced in proportion to the number of days if you did not own the home for all of 2025, or if it was let for part of the year.
How much tax, and who files
The tax rate depends on where you are resident, not on your nationality. If you are resident in another EU country, or in Iceland, Norway or Liechtenstein, the rate is 19%. For other non-residents it is 24%.
If more than one person owns the property, each owner files a separate return for their share, including couples. There is no joint Modelo 210 for this type of income. Use the ownership percentage in the title deed.
The Modelo 210 2025 deadline
The Tax Agency says that imputed income for 2025 can be filed at any time during 2026, and that the window closes on 31 December 2026. 31 December 2026 is a Thursday, so the date is not moved because of a weekend.
If you file online and want to pay by direct debit (domiciliación), that instruction must be given between 1 January and 23 December 2026. After 23 December you can still file up to 31 December, but you will need to pay another way — for example with a payment code from the Tax Agency’s website or by bank transfer.
You can file through the Tax Agency’s electronic office with a Spanish digital certificate, or a representative can file for you. You will need your NIE, the cadastral value from the IBI bill and your share of ownership.
If you file after 31 December
If the date slips, it is better to file as soon as you can, without waiting for a letter from the Tax Agency. When you file late of your own accord, Spanish law adds a surcharge of 1%, plus another 1% for each full month of delay. After twelve months the surcharge is 15%, and late-payment interest can also apply. Filing voluntarily is almost always preferable to waiting to be asked.
A note on later years
The filing calendar for later years is changing. Imputed income for 2026 will be filed from 1 April 2027. We explain that change separately in our guide to the new Modelo 210 deadlines from 2027. This reminder is only about the 2025 return, which still closes on 31 December 2026.
What you should do now
- Check whether you have already filed Modelo 210 for 2025 for each unrented Spanish home you own.
- If you have not, diarise 23 December 2026 for a direct-debit payment and 31 December 2026 as the last filing day.
- Find the cadastral value on your IBI bill and the ownership share on the title deed.
- If two or more of you own the home, each person should file their own return.
- Confirm whether you are resident in the EU or EEA for the 19% rate, or whether the 24% rate applies.
- File online with a digital certificate, or ask a representative to file for you.
- If 2025 is already late, file anyway and take advice on the surcharge.
We prepare and file Modelo 210 returns for non-resident owners in Almería, Murcia, Alicante and on the Costa del Sol. If you would like us to handle the 2025 return, contact MT Solicitors. We also assist with property and tax matters in Málaga and Alicante.
FAQ
I never rent the house. Do I still have to file?
Yes, as a rule, if you are a non-resident individual and the urban home was at your disposal in 2025. The return covers this notional “imputed” income, not actual rent.
We own the house together. Can we send one return?
No. Each owner files separately for their share, including spouses and partners. The percentage should match the title deed.
I will be away in December. Can someone file for me?
Yes. A representative can file online on your behalf. The 31 December deadline still applies, and a direct-debit instruction needs to be in place by 23 December.
Disclaimer
This article is general information about filing Modelo 210 for 2025. It is not personalised legal or tax advice. Your position depends on the property, how it was used and where you are resident. You should take advice on your own circumstances before filing.
Author: Sara Jiménez Uceda