Do You Own a Property in Spain? Remember to File Form 210 in 2026

One of the tax obligations that causes the most uncertainty among foreign property owners is Form 210, particularly for those who do not rent out their property and assume that, because they receive no income from it, they have no Spanish income tax to declare.

If you are a non-resident for Spanish tax purposes and had a property in Spain available for your own use during 2025, there is one date you should keep in mind: 31 December 2026. This is the deadline for declaring the imputed property income corresponding to 2025 through Form 210. Below, we explain who must file it, how it is calculated, what happens if the property has several owners or was rented out for part of the year, and the consequences of missing the deadline.

What is Form 210?

Form 210 is the self-assessment return used to declare certain income obtained in Spain by taxpayers subject to Non-Resident Income Tax, known in Spanish as IRNR, where that income is obtained without a permanent establishment.

The form can be used in several different situations. For example, it may relate to rental income from a Spanish property, the sale of real estate or certain other types of income obtained in Spain.

In this article, we focus on one specific situation: imputed property income arising when a non-resident individual owns an urban property in Spain that is available for their own use. The Spanish Tax Agency identifies this situation in Form 210 under income type 02.

Form 210 affects many property owners who do not live in Spain

Consider a very common situation on the Costa del Sol.

Someone lives permanently in the United Kingdom, Germany, Ireland, Belgium or another country and owns an apartment in Málaga that they use for holidays.

They do not rent it out.

They do not receive €1,000 per month from it.

The property may even remain empty for most of the year.

Even so, if that person is non-resident for Spanish tax purposes, Spanish tax rules may impute income simply because the property is available for their use.

It is therefore important to distinguish between two different concepts: receiving rental income and having a property available for personal use.

Both situations can create tax obligations, but the tax treatment and deadlines are different.

If you would like a broader overview of this obligation, you can read our guide to annual taxes for non-resident property owners in Spain.

Who must file Form 210 before the end of 2026?

For the situation covered in this guide, particular attention should be paid by individuals who:

• were not tax resident in Spain;
• owned an urban property located in Spain during 2025;
• had the property available for personal use during all or part of the year;
• did not receive rental income for those days.

Imputed property income accrues on 31 December each year. The income corresponding to 2025 must be declared during the following calendar year, meaning that the current deadline is 31 December 2026. The Spanish Tax Agency has expressly confirmed that the changes to filing deadlines approved in June 2026 do not alter this deadline.

A second home may create a tax obligation even if it is empty

You do not need to use the property for 365 days.

An apartment that remains closed for much of the year may still be considered available to its owner.

The same applies where the owner visits Spain for only a few weeks each year and keeps the property for holiday use.

In these situations, imputed income may arise for the days during which the property was available.

There are special circumstances that require separate consideration. For example, the Spanish Tax Agency states that no imputed income arises for properties under construction or for certain properties that cannot be used for urban planning reasons.

Check your tax residence first

This article assumes that the owner is non-resident for Spanish tax purposes.

However, spending fewer than 183 days in Spain should not be treated as the only automatic test when determining tax residence. Spanish law also considers other factors that may be relevant depending on the taxpayer’s personal and financial circumstances.

Someone who has recently moved to Spain, changed where they carry out their professional activity or has significant financial and family interests divided between several countries should first confirm their tax residence.

This is particularly important because the tax treatment of a property changes if the owner is considered tax resident in Spain.

If you are unsure about your position, you can read more about our tax advice for residents and non-residents in Spain.

Why is tax due if the property is not rented out?

This is often the part that surprises foreign owners most.

The question is understandable:

“If I have received no rent, what income am I declaring?”

The answer lies in the concept of imputed property income.

Spanish tax rules attribute a theoretical income to certain urban properties that remain available to their owners. No bank transfer from a tenant is required for this income to arise for tax purposes.

The calculation is based mainly on the property’s cadastral value and the rules applicable to this type of income.

Form 210 and IBI are different taxes

Another common question is:

“I already pay IBI every year, so why do I have to pay another tax?”

IBI and Form 210 relate to different tax obligations.

IBI, the Spanish Property Tax, is a local tax connected to ownership of the property.

The imputed income declared through Form 210 forms part of Spanish Non-Resident Income Tax.

Paying the annual IBI bill does not mean that Form 210 has been filed.

There is also an important practical difference. IBI is usually assessed by the local authority, and many owners pay it automatically by direct debit. Form 210 is a self-assessment return, meaning that the taxpayer is responsible for identifying the obligation, calculating the amount and filing the return. Malaga advocaten already explains this distinction in its information for non-resident property owners.

This is why some foreign owners have been paying their IBI correctly for years without realising that they also had an outstanding Non-Resident Income Tax obligation.

What is the Form 210 deadline in 2026?

For imputed property income corresponding to 2025, the filing period runs from 1 January to 31 December 2026.

The Spanish Tax Agency has expressly confirmed this following the changes introduced by Order HAC/623/2026.

Therefore:

Imputed income for 2025: final filing date, 31 December 2026.

There is another date to keep in mind if you want the payment to be made by direct debit.

For imputed income corresponding to 2025, online filing with direct debit is available until 23 December 2026.

Leaving the return until the final day can make things more difficult

The legal deadline may be at the end of the year, but that does not mean it is advisable to start reviewing the documents on 30 December.

To prepare Form 210 correctly, you may need information such as:

• the owner’s NIE or NIF;
• the cadastral reference;
• the cadastral value;
• the ownership percentage;
• the acquisition date;
• the number of days the property was available to the owner;
• periods during which it was rented out;
• previous tax returns.

Where there are several owners, partial rental periods or a change of ownership during the year, the calculation requires additional care.

Anyone wishing to use direct debit should also remember that this deadline falls before 31 December.

How is imputed property income calculated?

For the 2025 tax year, the calculation normally starts with the property’s cadastral value, which can be found, among other places, on the IBI bill.

A percentage is then applied to that value.

For 2025, the Spanish Tax Agency provides for:

• 1.1% for properties located in municipalities where cadastral values have been revised, modified or determined through a general collective valuation procedure and entered into force from 1 January 2012 onwards;
• 2% for other properties.

The relevant tax rate is then applied to the resulting imputed income.

The country of tax residence also affects the tax rate

The Spanish Tax Agency currently applies a general rate of:

• 19% for tax residents of European Union Member States, Iceland, Norway and Liechtenstein;
• 24% for other taxpayers.

This means, for example, that a property owner who is tax resident in Germany may face a different rate from an owner who is tax resident in the United Kingdom. Following Brexit, UK tax residents ceased to benefit from the general rate reserved for EU residents and certain EEA countries.

Ordinary property expenses are not deductible from imputed income

Another important point is that expenses cannot be deducted from this imputed income in the same way as they might be when calculating rental profit.

The Spanish Tax Agency expressly states that expenses cannot be deducted from the tax base corresponding to imputed property income.

Therefore, community fees, insurance, maintenance or certain repair costs do not automatically reduce the imputed income.

Practical example of a Form 210 calculation

Let us look at a simple example to understand how the calculation works.

Imagine a property in Spain with a cadastral value of €100,000.

The property was available to its owner throughout 2025 and meets the conditions for the 1.1% percentage to apply.

The imputed income would be:

€100,000 × 1.1% = €1,100

That €1,100 is the taxable imputed income to which the relevant tax rate is then applied.

Owner resident in Germany

If the owner is tax resident in Germany and the 19% rate applies:

€1,100 × 19% = €209

In this simplified example, the resulting tax would be €209.

Owner resident in the United Kingdom

If the same circumstances apply to someone who is tax resident in the United Kingdom, the general tax rate would be 24%:

€1,100 × 24% = €264

The property, cadastral value and period are exactly the same, but the result changes because of the owner’s tax residence.

This example is intended to illustrate the general method. The actual calculation should confirm the cadastral value, when it was revised, the ownership percentage, the number of days and the taxpayer’s circumstances.

What happens if the property has several owners?

It is very common for a holiday property in Spain to belong to two people.

This may be a married couple who purchased the property jointly on a 50/50 basis, several family members or owners with different percentages.

The Spanish Tax Agency provides that, when a property belongs to several people, the corresponding income is attributed to each of them in proportion to their ownership interest.

The ownership percentage matters

Suppose a couple owns a property 50/50.

The full imputed income relating to the property should not be attributed to each owner. Each person must take into account their own percentage.

If one person owns 70% and another owns 30%, the allocation should reflect those percentages.

For this reason, it is advisable to check the title deed and Land Registry information before preparing the return.

From returns filed from January 2027 onwards, the new Form 210 design also includes a specific ownership percentage field, together with another field for the number of days.

What if the property was rented out for part of the year?

A property can combine personal use and rental use during the same tax year.

Imagine that a property was available to the owner for nine months and rented out for three.

The rental days generate one type of taxable income, while the remaining days during which the property was available to the owner may generate imputed property income.

The Spanish Tax Agency provides that annual imputed income must be reduced proportionally where the owner did not hold the property for the full year or where it was rented out for part of the tax year.

Imputed income should not be calculated for the same days the property was rented out

For example, if a property was rented for 90 days during 2025 and available to the owner for the remaining 275 days, imputed income should be calculated only for the relevant period.

Rental income for the other days has its own tax treatment.

This prevents the same period from being treated simultaneously as rented and available for personal use.

Rental income has a different filing timetable

This is particularly important because not all income declared through Form 210 follows the same deadline.

For rental income arising during 2025 and grouped annually, the corresponding filing period fell in January 2026. Imputed income for 2025, by contrast, can be filed up to 31 December 2026.

A property owner who rented out their home for part of 2025 may therefore need to review two different obligations.

What happens if you bought or sold the property during 2025?

Not owning the property for the entire year also changes the calculation.

If you bought a property on 1 July 2025, you should not be attributed imputed income as though you had owned it since January.

The Spanish Tax Agency requires the imputed income to be reduced proportionally where ownership has not been maintained throughout the calendar year.

The same applies if the property was sold during the year.

The sale of a property by a non-resident creates other obligations

Form 210 is also used to declare certain gains arising from the sale of property.

However, the filing deadline for a sale is different.

Income arising from property transfers must be declared within a period of three months once one month has passed from the date of transfer.

The 31 December deadline should therefore not be applied automatically to every Form 210 return.

This article refers specifically to imputed income from urban properties available for personal use during 2025.

What happens if you file Form 210 late?

If January 2027 arrives and the imputed income corresponding to 2025 has still not been declared, the return will already be outside the ordinary filing period.

Where the taxpayer voluntarily regularises a late self-assessment before receiving a formal notice from the tax authorities, the Spanish General Tax Law provides for a system of surcharges.

As a general rule, the surcharge is 1% plus an additional 1% for each complete month of delay. Once 12 months have passed, the surcharge becomes 15%, and late-payment interest may also apply for the period provided by law.

Voluntary regularisation is different from waiting for a tax notice

The position may change if the Spanish Tax Agency has already started proceedings or issued a formal request.

In that situation, different rules and possible penalties may apply depending on the circumstances.

If a property owner discovers that they failed to file Form 210 for previous years, it is usually preferable to review the situation and determine how to regularise it rather than waiting for a communication from the Spanish Tax Agency.

Not receiving reminders does not remove the obligation

The way this tax works helps explain why these situations are relatively common.

An owner may receive the IBI bill every year, pay it by direct debit and assume that all taxes connected with the property have been dealt with.

Form 210 requires the taxpayer to take action.

The fact that no annual reminder letter arrives does not mean that the obligation does not exist.

At Malaga Solicitors, we provide a specific Form 210 service for non-resident property owners to review and file this tax.

What changes to Form 210 from 2027?

There is an additional point to consider this year.

In June 2026, Order HAC/623/2026 was published, introducing changes to both the information required on Form 210 and some of its filing deadlines.

These changes should not be confused with the declaration of imputed income corresponding to 2025.

The 2025 deadline remains 31 December 2026

The Spanish Tax Agency has expressly clarified that the change does not affect the tax year currently being declared.

Imputed income corresponding to 2025 continues to have a filing period from 1 January to 31 December 2026.

Imputed income for 2026 will begin to be filed in April 2027

From the following tax year, the start of the filing period changes.

Imputed income corresponding to 2026 may be filed between 1 April and 31 December 2027.

Where payment is made by direct debit, the filing period will run from 1 April to 23 December 2027.

In practical terms:

Imputed income for 2025: from 1 January to 31 December 2026.

Imputed income for 2026: from 1 April to 31 December 2027.

The final day remains 31 December, but from 2027 it will no longer be possible to file this imputed income during January, February or March.

The form will also include additional information

Order HAC/623/2026 introduces several technical changes that will affect self-assessment returns filed from 1 January 2027.

These include specific fields for:

• the number of days the property was available to the taxpayer;
• the ownership percentage;
• cadastral reference information;
• certain additional information relating to rented properties.

These changes are intended to reflect more accurately circumstances that were already relevant when calculating the tax correctly.

What should you review before the end of the year?

If you are a non-resident owner of property in Spain, September, October or November is a good time to make sure that your documentation is ready.

Before 31 December 2026, it is advisable to check:

• whether you were resident or non-resident for Spanish tax purposes during 2025;
• which Spanish properties you owned;
• the ownership percentage of each property;
• the cadastral value;
• when that value was last revised;
• the cadastral reference;
• the date you purchased the property;
• whether you sold it during the tax year;
• how many days it was rented out;
• how many days it was available to you;
• the country in which you were tax resident;
• whether there are other co-owners;
• whether you filed Form 210 for previous years;
• whether you want to use direct debit before 23 December.

This review has another advantage: it can help identify previous tax years that may still be outstanding before another filing period comes to an end.

A property owner who has owned a home in Spain for several years and has never declared imputed income should avoid looking only at 2025. It is advisable to check when the obligation first arose and what the position is for earlier tax years.

Frequently asked questions about Form 210

Review your Form 210 before the end of the year

Owning a property in Spain can create a tax obligation even where the property is not rented out and remains empty for much of the year.

For non-resident owners who had a property available for their own use during 2025, the corresponding imputed property income should be reviewed before 31 December 2026.

The calculation will depend on the cadastral value, ownership percentage, number of days, country of tax residence and the specific circumstances of the property. If the property was rented out, purchased or sold during the year, or belongs to several people, the return will need to be adjusted accordingly.

Bij Málaga Solicitors, we can review your position as a non-resident property owner, calculate the corresponding imputed property income and file Form 210 on your behalf. If you own property in Spain and would like to check that your tax obligations are up to date before the end of the year, please complete the form below so that we can review your case.

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