Non-Resident Imputed Income Tax
Non-Resident Imputed Income Tax (Impuesto sobre la Renta de No Residentes - IRNR) applies to non-resident property owners who do not rent out their Spanish property. This tax is levied on the property even if it is only for personal use or remains vacant throughout the year. The submission of this tax is done annually through the Spanish Tax Form Modelo 210, to the Agencia Tributaria (national tax authority). The deadline is 31st December each year, for the previous year.
Multiple property owners
In Spain, joint owners are required to file their tax returns separately. Each co-owner must report their share of the property and file accordingly. The total tax amount will be split according to each person's percentage of ownership.
How it is calculated
Imputed income tax is calculated as follows: Cadastral value x Imputed percentage x Tax rate.
When filing online, you'll need to know the cadastral value of your property. To find the cadastral value of your property, you can check your local tax receipt (IBI or SUMA), contact your local town hall, or visit www.sedecatastro.gob.es. You will need a valid Spanish digital certificate or your NIE number and the "numero de soporte" in order to do this. Cadastral values usually range from 30,000€ to 200,000€. The imputed percentage varies between 1.1% and 2%, depending on the property's municipality.
The tax rate for EU, Iceland, Norway, and Liechtenstein residents is 19%, while non-EU residents are subject to a 24% rate. Multiple property owners must file a Modelo 210 individually, with the imputed tax being split proportionally among all parties.
Case studies
Here are some examples of how the imputed income tax is calculated.
|
Example One EU resident, who owns a property in Mallorca - single owner |
| Tax year 2022 |
| Municipality of property: Calvia, Balearic Islands |
| Imputed % for Calvia 2022: 2% |
| Cadastral value of the property: 103,890.50€ |
| One owner: German |
| Tax rate EU: 19% |
| Private use only |
|
Tax calculation: 103,890.50€ x 2% x 19% = 394,78€ |
| Total to pay 394,78€ |
|
Example Two UK residents, who own a property in Marbella - joint ownership |
| Tax year 2022 |
| Municipality of property: Marbella, Spain |
| Imputed % for Marbella 2022: 1.1% |
| Cadastral value of the property: 82,450.70€ |
| Two owners: British |
| Tax rate non-EU: 24% |
| Private use and 60 days rented |
|
Tax calculation: 82,450.70€ x 1.1% x 305/365 x 24%= 181,88€ |
| Total to pay 181,88€ |
|
Example Three EU residents, who own a property in Tenerife, Spain - joint ownership |
| Tax year 2022 |
| Municipality of property: Arona, Tenerife |
| Imputed % Arona for 2022: 2% |
| Cadastral value of the property: 35,930.20€ |
| Two owners: Dutch |
| Tax rate EU: 19% |
| Property empty all year |
|
Tax calculation: 35,930.20€ x 2% x 19% = 136.53€ |
| Total to pay 136,53€ |
Pricing
Filing online with IberianTax is significantly cheaper than using an accountant.
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All you need to do is create an account, and complete the simple questionnaire with our step by step guidance. We will then calculate your tax for you. Then you simply choose how to pay from the 3 payment options available and we will submit your Modelo 210 directly to the AEAT. It's that easy!
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