{"id":21249,"date":"2026-09-11T10:41:31","date_gmt":"2026-09-11T08:41:31","guid":{"rendered":"https:\/\/www.malagasolicitors.com\/?p=21249"},"modified":"2026-09-11T10:46:06","modified_gmt":"2026-09-11T08:46:06","slug":"form-210-non-resident-property-owners-spain","status":"publish","type":"post","link":"https:\/\/www.malagasolicitors.com\/nl\/form-210-non-resident-property-owners-spain\/","title":{"rendered":"Do You Own a Property in Spain? Remember to File Form 210 in 2026"},"content":{"rendered":"<p class=\"wp-block-paragraph\">One of the tax obligations that causes the most uncertainty among foreign property owners is<strong> Form 210<\/strong>, 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.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">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: <strong>31 December 2026<\/strong>. This is the deadline for declaring the<strong> imputed property income corresponding to 2025 through Form 210.<\/strong> 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.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_87_1 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Inhoudsopgave<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle tabel met inhoud\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Schakelaar<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.malagasolicitors.com\/nl\/form-210-non-resident-property-owners-spain\/#What_is_Form_210\" >What is Form 210?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.malagasolicitors.com\/nl\/form-210-non-resident-property-owners-spain\/#Form_210_affects_many_property_owners_who_do_not_live_in_Spain\" >Form 210 affects many property owners who do not live in Spain<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.malagasolicitors.com\/nl\/form-210-non-resident-property-owners-spain\/#Who_must_file_Form_210_before_the_end_of_2026\" >Who must file Form 210 before the end of 2026?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.malagasolicitors.com\/nl\/form-210-non-resident-property-owners-spain\/#A_second_home_may_create_a_tax_obligation_even_if_it_is_empty\" >A second home may create a tax obligation even if it is empty<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.malagasolicitors.com\/nl\/form-210-non-resident-property-owners-spain\/#Check_your_tax_residence_first\" >Check your tax residence first<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.malagasolicitors.com\/nl\/form-210-non-resident-property-owners-spain\/#Do_you_have_problems_with_your_tax_return\" >Heeft u problemen met uw belastingaangifte?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.malagasolicitors.com\/nl\/form-210-non-resident-property-owners-spain\/#Why_is_tax_due_if_the_property_is_not_rented_out\" >Why is tax due if the property is not rented out?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.malagasolicitors.com\/nl\/form-210-non-resident-property-owners-spain\/#Form_210_and_IBI_are_different_taxes\" >Form 210 and IBI are different taxes<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.malagasolicitors.com\/nl\/form-210-non-resident-property-owners-spain\/#What_is_the_Form_210_deadline_in_2026\" >What is the Form 210 deadline in 2026?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.malagasolicitors.com\/nl\/form-210-non-resident-property-owners-spain\/#Leaving_the_return_until_the_final_day_can_make_things_more_difficult\" >Leaving the return until the final day can make things more difficult<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.malagasolicitors.com\/nl\/form-210-non-resident-property-owners-spain\/#How_is_imputed_property_income_calculated\" >How is imputed property income calculated?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.malagasolicitors.com\/nl\/form-210-non-resident-property-owners-spain\/#The_country_of_tax_residence_also_affects_the_tax_rate\" >The country of tax residence also affects the tax rate<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.malagasolicitors.com\/nl\/form-210-non-resident-property-owners-spain\/#Ordinary_property_expenses_are_not_deductible_from_imputed_income\" >Ordinary property expenses are not deductible from imputed income<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/www.malagasolicitors.com\/nl\/form-210-non-resident-property-owners-spain\/#Practical_example_of_a_Form_210_calculation\" >Practical example of a Form 210 calculation<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/www.malagasolicitors.com\/nl\/form-210-non-resident-property-owners-spain\/#Owner_resident_in_Germany\" >Owner resident in Germany<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/www.malagasolicitors.com\/nl\/form-210-non-resident-property-owners-spain\/#Owner_resident_in_the_United_Kingdom\" >Owner resident in the United Kingdom<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/www.malagasolicitors.com\/nl\/form-210-non-resident-property-owners-spain\/#What_happens_if_the_property_has_several_owners\" >What happens if the property has several owners?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/www.malagasolicitors.com\/nl\/form-210-non-resident-property-owners-spain\/#The_ownership_percentage_matters\" >The ownership percentage matters<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/www.malagasolicitors.com\/nl\/form-210-non-resident-property-owners-spain\/#What_if_the_property_was_rented_out_for_part_of_the_year\" >What if the property was rented out for part of the year?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/www.malagasolicitors.com\/nl\/form-210-non-resident-property-owners-spain\/#Imputed_income_should_not_be_calculated_for_the_same_days_the_property_was_rented_out\" >Imputed income should not be calculated for the same days the property was rented out<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/www.malagasolicitors.com\/nl\/form-210-non-resident-property-owners-spain\/#Rental_income_has_a_different_filing_timetable\" >Rental income has a different filing timetable<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/www.malagasolicitors.com\/nl\/form-210-non-resident-property-owners-spain\/#What_happens_if_you_bought_or_sold_the_property_during_2025\" >What happens if you bought or sold the property during 2025?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/www.malagasolicitors.com\/nl\/form-210-non-resident-property-owners-spain\/#The_sale_of_a_property_by_a_non-resident_creates_other_obligations\" >The sale of a property by a non-resident creates other obligations<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/www.malagasolicitors.com\/nl\/form-210-non-resident-property-owners-spain\/#What_happens_if_you_file_Form_210_late\" >What happens if you file Form 210 late?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/www.malagasolicitors.com\/nl\/form-210-non-resident-property-owners-spain\/#Voluntary_regularisation_is_different_from_waiting_for_a_tax_notice\" >Voluntary regularisation is different from waiting for a tax notice<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/www.malagasolicitors.com\/nl\/form-210-non-resident-property-owners-spain\/#Not_receiving_reminders_does_not_remove_the_obligation\" >Not receiving reminders does not remove the obligation<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/www.malagasolicitors.com\/nl\/form-210-non-resident-property-owners-spain\/#What_changes_to_Form_210_from_2027\" >What changes to Form 210 from 2027?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/www.malagasolicitors.com\/nl\/form-210-non-resident-property-owners-spain\/#The_2025_deadline_remains_31_December_2026\" >The 2025 deadline remains 31 December 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/www.malagasolicitors.com\/nl\/form-210-non-resident-property-owners-spain\/#Imputed_income_for_2026_will_begin_to_be_filed_in_April_2027\" >Imputed income for 2026 will begin to be filed in April 2027<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/www.malagasolicitors.com\/nl\/form-210-non-resident-property-owners-spain\/#The_form_will_also_include_additional_information\" >The form will also include additional information<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/www.malagasolicitors.com\/nl\/form-210-non-resident-property-owners-spain\/#What_should_you_review_before_the_end_of_the_year\" >What should you review before the end of the year?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/www.malagasolicitors.com\/nl\/form-210-non-resident-property-owners-spain\/#Frequently_asked_questions_about_Form_210\" >Frequently asked questions about Form 210<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/www.malagasolicitors.com\/nl\/form-210-non-resident-property-owners-spain\/#Review_your_Form_210_before_the_end_of_the_year\" >Review your Form 210 before the end of the year<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_is_Form_210\"><\/span><strong>What is Form 210?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><a href=\"https:\/\/www.malagasolicitors.com\/nl\/tax-form-210\/\" target=\"_blank\" rel=\"noreferrer noopener\">Form 210 is the self-assessment return<\/a><\/strong> used to declare certain income obtained in Spain by taxpayers subject to <strong>Non-Resident Income Tax<\/strong>, known in Spanish as IRNR, where that income is obtained without a permanent establishment.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">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.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In this article, we focus on one specific situation: <strong>imputed property income arising when a non-resident individual owns an urban property in Spain that is available for their own use<\/strong>. The Spanish Tax Agency identifies this situation in Form 210 under income type 02.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Form_210_affects_many_property_owners_who_do_not_live_in_Spain\"><\/span><strong>Form 210 affects many property owners who do not live in Spain<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Consider a very common situation on the Costa del Sol.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Someone lives permanently in the <strong>United Kingdom, Germany, Ireland, Belgium<\/strong> or another country and owns an apartment in M\u00e1laga that they use for holidays.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">They do not rent it out.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">They do not receive \u20ac1,000 per month from it.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The property may even remain empty for most of the year.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">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.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It is therefore important to distinguish between two different concepts: receiving rental income and having a property available for personal use.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Both situations can create tax obligations, but the tax treatment and deadlines are different.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If you would like a broader overview of this obligation, you can read our guide to <a href=\"https:\/\/www.malagasolicitors.com\/nl\/annual-income-taxes-for-non-residents\/\">annual taxes for non-resident property owners in Spain<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Who_must_file_Form_210_before_the_end_of_2026\"><\/span><strong>Who must file Form 210 before the end of 2026?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">For the situation covered in this guide, particular attention should be paid by individuals who:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>were not tax resident in Spain;<\/li>\n\n\n\n<li>owned an urban property located in Spain during 2025;<\/li>\n\n\n\n<li>had the property available for personal use during all or part of the year;<\/li>\n\n\n\n<li>did not receive rental income for those days.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Imputed property income accrues on <strong>31 December<\/strong> each year. The income corresponding to 2025 must be declared during the following calendar year, meaning that the current deadline is <strong>31 December 2026<\/strong>. The Spanish Tax Agency has expressly confirmed that the changes to filing deadlines approved in June 2026 do not alter this deadline.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"A_second_home_may_create_a_tax_obligation_even_if_it_is_empty\"><\/span><strong>A second home may create a tax obligation even if it is empty<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">You do not need to use the property for 365 days.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">An apartment that remains closed for much of the year may still be considered available to its owner.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The same applies where the owner visits Spain for only a few weeks each year and keeps the property for holiday use.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In these situations, imputed income may arise for the days during which the property was available.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">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.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Check_your_tax_residence_first\"><\/span><strong>Check your tax residence first<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">This article assumes that the owner is <strong>non-resident for Spanish tax purposes<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">However, spending fewer than <strong>183 days in Spain should not be treated as the only automatic test when determining tax residence. <\/strong>Spanish law also considers other factors that may be relevant depending on the taxpayer&#8217;s personal and financial circumstances.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">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.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This is particularly important because the tax treatment of a property changes if the owner is considered tax resident in Spain.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If you are unsure about your position, you can read more about our <a href=\"https:\/\/www.malagasolicitors.com\/nl\/tax-fiscal-advice-in-spain\/\">tax advice for residents and non-residents in Spain<\/a>.<\/p>\n\n\n\n<div style=\"height:24px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-media-text alignwide is-stacked-on-mobile is-vertically-aligned-center is-image-fill-element has-light-green-cyan-background-color has-background\" style=\"grid-template-columns:49% auto\"><figure class=\"wp-block-media-text__media\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/www.malagasolicitors.com\/wp-content\/uploads\/2024\/06\/Tax-assist-spain-1024x683.webp\" alt=\"\" class=\"wp-image-16540 size-full\" style=\"object-position:50% 50%\" srcset=\"\" sizes=\"(max-width: 1024px) 100vw, 1024px\" data-srcset=\"\" \/><\/figure><div class=\"wp-block-media-text__content\">\n<h2 class=\"wp-block-heading has-text-color\" style=\"color:#000000;font-size:32px\"><span class=\"ez-toc-section\" id=\"Do_you_have_problems_with_your_tax_return\"><\/span><strong>Heeft u problemen met uw belastingaangifte?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#000000;font-size:17px\">Wij beantwoorden graag al uw vragen.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-fill\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/web.whatsapp.com\/send?phone=34646776118\">Whatsapp ons<\/a><\/div>\n<\/div>\n<\/div><\/div>\n\n\n\n<div style=\"height:24px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Why_is_tax_due_if_the_property_is_not_rented_out\"><\/span><strong>Why is tax due if the property is not rented out?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">This is often the part that surprises foreign owners most.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The question is understandable:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u201cIf I have received no rent, what income am I declaring?\u201d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The answer lies in the concept of <strong>imputed property income<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">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.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The calculation is based mainly on the property&#8217;s cadastral value and the rules applicable to this type of income.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Form_210_and_IBI_are_different_taxes\"><\/span><strong>Form 210 and IBI are different taxes<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Another common question is:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u201cI already pay IBI every year, so why do I have to pay another tax?\u201d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">IBI and Form 210 relate to different tax obligations.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>IBI<\/strong>, the Spanish Property Tax, is a local tax connected to ownership of the property.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The imputed income declared through <strong>Form 210<\/strong> forms part of Spanish Non-Resident Income Tax.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Paying the annual IBI bill does not mean that Form 210 has been filed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">There is also an important practical difference. <strong>IBI is usually assessed by the local authority,<\/strong> 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. <a href=\"https:\/\/www.malagasolicitors.com\/nl\/\" target=\"_blank\" rel=\"noreferrer noopener\">Malaga advocaten<\/a> already explains this distinction in its information for non-resident property owners.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">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.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_is_the_Form_210_deadline_in_2026\"><\/span><strong>What is the Form 210 deadline in 2026?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">For imputed property income corresponding to <strong>2025<\/strong>, the filing period runs from <strong>1 January to 31 December 2026<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The Spanish Tax Agency has expressly confirmed this following the changes introduced by Order HAC\/623\/2026.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Therefore:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Imputed income for 2025: final filing date, 31 December 2026.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">There is another date to keep in mind if you want the payment to be made by direct debit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For imputed income corresponding to 2025, online filing with direct debit is available until <strong>23 December 2026<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Leaving_the_return_until_the_final_day_can_make_things_more_difficult\"><\/span><strong>Leaving the return until the final day can make things more difficult<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">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.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">To prepare Form 210 correctly, you may need information such as:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>the <a href=\"https:\/\/www.malagasolicitors.com\/nl\/get-your-nie-number\/\" target=\"_blank\" rel=\"noreferrer noopener\">owner&#8217;s NIE<\/a> or NIF;<\/li>\n\n\n\n<li>the cadastral reference;<\/li>\n\n\n\n<li>the cadastral value;<\/li>\n\n\n\n<li>the ownership percentage;<\/li>\n\n\n\n<li>the acquisition date;<\/li>\n\n\n\n<li>the number of days the property was available to the owner;<\/li>\n\n\n\n<li>periods during which it was rented out;<\/li>\n\n\n\n<li>previous tax returns.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Where there are several owners, partial rental periods or a change of ownership during the year, the calculation requires additional care.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Anyone wishing to use direct debit should also remember that this deadline falls before 31 December.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_is_imputed_property_income_calculated\"><\/span><strong>How is imputed property income calculated?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">For the 2025 tax year, the calculation normally starts with the property&#8217;s <strong>cadastral value<\/strong>, which can be found, among other places, on the IBI bill.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A percentage is then applied to that value.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For 2025, the Spanish Tax Agency provides for:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>1.1%<\/strong> 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;<\/li>\n\n\n\n<li><strong>2%<\/strong> for other properties.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The relevant tax rate is then applied to the resulting imputed income.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"The_country_of_tax_residence_also_affects_the_tax_rate\"><\/span><strong>The country of tax residence also affects the tax rate<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The Spanish Tax Agency currently applies a general rate of:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>19%<\/strong> for tax residents of European Union Member States, Iceland, Norway and Liechtenstein;<\/li>\n\n\n\n<li><strong>24%<\/strong> for other taxpayers.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">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.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ordinary_property_expenses_are_not_deductible_from_imputed_income\"><\/span><strong>Ordinary property expenses are not deductible from imputed income<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">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.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The Spanish Tax Agency expressly states that expenses cannot be deducted from the tax base corresponding to imputed property income.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Therefore, community fees, insurance, maintenance or certain repair costs do not automatically reduce the imputed income.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Practical_example_of_a_Form_210_calculation\"><\/span><strong>Practical example of a Form 210 calculation<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Let us look at a simple example to understand how the calculation works.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Imagine a property in Spain with a <strong>cadastral value of \u20ac100,000<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The property was available to its owner throughout 2025 and meets the conditions for the 1.1% percentage to apply.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The imputed income would be:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u20ac100,000 \u00d7 1.1% = <strong>\u20ac1,100<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">That \u20ac1,100 is the taxable imputed income to which the relevant tax rate is then applied.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Owner_resident_in_Germany\"><\/span><strong>Owner resident in Germany<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">If the owner is tax resident in Germany and the 19% rate applies:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u20ac1,100 \u00d7 19% = <strong>\u20ac209<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In this simplified example, the resulting tax would be \u20ac209.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Owner_resident_in_the_United_Kingdom\"><\/span><strong>Owner resident in the United Kingdom<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">If the same circumstances apply to someone who is tax resident in the United Kingdom, the general tax rate would be 24%:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u20ac1,100 \u00d7 24% = <strong>\u20ac264<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The property, cadastral value and period are exactly the same, but the result changes because of the owner&#8217;s tax residence.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">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&#8217;s circumstances.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_happens_if_the_property_has_several_owners\"><\/span><strong>What happens if the property has several owners?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">It is very common for a holiday property in Spain to belong to two people.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This may be a married couple who purchased the property jointly on a 50\/50 basis, several family members or owners with different percentages.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The Spanish Tax Agency provides that, when a property belongs to several people, the corresponding income is attributed to each of them <strong>in proportion to their ownership interest<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"The_ownership_percentage_matters\"><\/span><strong>The ownership percentage matters<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Suppose a couple owns a property 50\/50.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The full imputed income relating to the property should not be attributed to each owner. Each person must take into account their own percentage.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If one person owns 70% and another owns 30%, the allocation should reflect those percentages.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For this reason, it is advisable to check the title deed and Land Registry information before preparing the return.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">From returns filed from January 2027 onwards, the new Form 210 design also includes a specific <strong>ownership percentage<\/strong> field, together with another field for the number of days.<\/p>\n\n\n\n<div style=\"height:36px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<figure class=\"wp-block-image size-large is-resized\"><img decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/www.malagasolicitors.com\/wp-content\/uploads\/2024\/02\/tax-form-210-non-residents-1024x576.webp\" alt=\"Tax form 210 (modelo 210) tax on owning a property for personal use.\" class=\"wp-image-14057\" style=\"width:622px;height:auto\" srcset=\"https:\/\/www.malagasolicitors.com\/wp-content\/uploads\/2024\/02\/tax-form-210-non-residents-1024x576.webp 1024w, https:\/\/www.malagasolicitors.com\/wp-content\/uploads\/2024\/02\/tax-form-210-non-residents-300x169.webp 300w, https:\/\/www.malagasolicitors.com\/wp-content\/uploads\/2024\/02\/tax-form-210-non-residents-768x432.webp 768w, https:\/\/www.malagasolicitors.com\/wp-content\/uploads\/2024\/02\/tax-form-210-non-residents-1536x864.webp 1536w, https:\/\/www.malagasolicitors.com\/wp-content\/uploads\/2024\/02\/tax-form-210-non-residents.webp 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<div style=\"height:36px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_if_the_property_was_rented_out_for_part_of_the_year\"><\/span><strong>What if the property was rented out for part of the year?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A property can combine personal use and rental use during the same tax year.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Imagine that a property was available to the owner for nine months and rented out for three.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">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.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">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.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Imputed_income_should_not_be_calculated_for_the_same_days_the_property_was_rented_out\"><\/span><strong>Imputed income should not be calculated for the same days the property was rented out<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">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.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Rental income for the other days has its own tax treatment.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This prevents the same period from being treated simultaneously as rented and available for personal use.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Rental_income_has_a_different_filing_timetable\"><\/span><strong>Rental income has a different filing timetable<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">This is particularly important because not all income declared through Form 210 follows the same deadline.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">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.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A property owner who rented out their home for part of 2025 may therefore need to review two different obligations.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_happens_if_you_bought_or_sold_the_property_during_2025\"><\/span><strong>What happens if you bought or sold the property during 2025?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Not owning the property for the entire year also changes the calculation.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If you bought a property on 1 July 2025, you should not be attributed imputed income as though you had owned it since January.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The Spanish Tax Agency requires the imputed income to be reduced proportionally where ownership has not been maintained throughout the calendar year.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The same applies if the property was sold during the year.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"The_sale_of_a_property_by_a_non-resident_creates_other_obligations\"><\/span><strong>The sale of a property by a non-resident creates other obligations<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.malagasolicitors.com\/nl\/model-210-deadlines-changed\/\" target=\"_blank\" rel=\"noreferrer noopener\">Form 210<\/a> is also used to declare certain gains arising from the sale of property.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">However, the filing deadline for a sale is different.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Income arising from property transfers must be declared within a period of <strong>three months once one month has passed from the date of transfer<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The 31 December deadline should therefore not be applied automatically to every Form 210 return.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This article refers specifically to <strong>imputed income from urban properties available for personal use during 2025<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_happens_if_you_file_Form_210_late\"><\/span><strong>What happens if you file Form 210 late?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">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.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Where the taxpayer voluntarily regularises a late self-assessment <strong>before receiving a formal notice from the tax authorities<\/strong>, the Spanish General Tax Law provides for a system of surcharges.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">As a general rule, the surcharge is <strong>1% plus an additional 1% for each complete month of delay<\/strong>. Once 12 months have passed, the surcharge becomes <strong>15%<\/strong>, and late-payment interest may also apply for the period provided by law.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Voluntary_regularisation_is_different_from_waiting_for_a_tax_notice\"><\/span><strong>Voluntary regularisation is different from waiting for a tax notice<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The position may change if the Spanish Tax Agency has already started proceedings or issued a formal request.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In that situation, different rules and possible penalties may apply depending on the circumstances.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">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.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Not_receiving_reminders_does_not_remove_the_obligation\"><\/span><strong>Not receiving reminders does not remove the obligation<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The way this tax works helps explain why these situations are relatively common.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">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.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Form 210 requires the taxpayer to take action.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The fact that no annual reminder letter arrives does not mean that the obligation does not exist.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">At Malaga Solicitors, we provide a specific <a href=\"https:\/\/www.malagasolicitors.com\/nl\/tax-form-210\/\">Form 210 service for non-resident property owners<\/a> to review and file this tax.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_changes_to_Form_210_from_2027\"><\/span><strong>What changes to Form 210 from 2027?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">There is an additional point to consider this year.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In June 2026, <strong>Order HAC\/623\/2026<\/strong> was published, introducing changes to both the information required on Form 210 and some of its filing deadlines.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">These changes should not be confused with the declaration of imputed income corresponding to 2025.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"The_2025_deadline_remains_31_December_2026\"><\/span><strong>The 2025 deadline remains 31 December 2026<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The Spanish Tax Agency has expressly clarified that the change does not affect the tax year currently being declared.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Imputed income corresponding to 2025 continues to have a filing period from <strong>1 January to 31 December 2026<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Imputed_income_for_2026_will_begin_to_be_filed_in_April_2027\"><\/span><strong>Imputed income for 2026 will begin to be filed in April 2027<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">From the following tax year, the start of the filing period changes.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Imputed income corresponding to <strong>2026<\/strong> may be filed between <strong>1 April and 31 December 2027<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Where payment is made by direct debit, the filing period will run from 1 April to <strong>23 December 2027<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In practical terms:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Imputed income for 2025:<\/strong> from 1 January to 31 December 2026.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Imputed income for 2026:<\/strong> from 1 April to 31 December 2027.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">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.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"The_form_will_also_include_additional_information\"><\/span><strong>The form will also include additional information<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Order HAC\/623\/2026 introduces several technical changes that will affect self-assessment returns filed from <strong>1 January 2027<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">These include specific fields for:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>the number of days the property was available to the taxpayer;<\/li>\n\n\n\n<li>the ownership percentage;<\/li>\n\n\n\n<li>cadastral reference information;<\/li>\n\n\n\n<li>certain additional information relating to rented properties.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">These changes are intended to reflect more accurately circumstances that were already relevant when calculating the tax correctly.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_should_you_review_before_the_end_of_the_year\"><\/span><strong>What should you review before the end of the year?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">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.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Before 31 December 2026, it is advisable to check:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>whether you were resident or non-resident for Spanish tax purposes during 2025;<\/li>\n\n\n\n<li>which Spanish properties you owned;<\/li>\n\n\n\n<li>the ownership percentage of each property;<\/li>\n\n\n\n<li>the cadastral value;<\/li>\n\n\n\n<li>when that value was last revised;<\/li>\n\n\n\n<li>the cadastral reference;<\/li>\n\n\n\n<li>the date you purchased the property;<\/li>\n\n\n\n<li>whether you sold it during the tax year;<\/li>\n\n\n\n<li>how many days it was rented out;<\/li>\n\n\n\n<li>how many days it was available to you;<\/li>\n\n\n\n<li>the country in which you were tax resident;<\/li>\n\n\n\n<li>whether there are other co-owners;<\/li>\n\n\n\n<li>whether you filed Form 210 for previous years;<\/li>\n\n\n\n<li>whether you want to use direct debit before 23 December.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">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.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">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.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Frequently_asked_questions_about_Form_210\"><\/span><strong>Frequently asked questions about Form 210<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<div class=\"schema-faq wp-block-yoast-faq-block\"><div class=\"schema-faq-section\" id=\"faq-question-1789115871528\"><strong class=\"schema-faq-question\"><strong>Do I have to file Form 210 if I have not rented out my property?<\/strong><\/strong> <p class=\"schema-faq-answer\">Possibly. A non-resident individual who owns an urban property in Spain that is available for personal use may have to declare imputed property income even if they received no rental income.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1789115886180\"><strong class=\"schema-faq-question\"><strong>What is the final date for filing Form 210 in 2026?<\/strong><\/strong> <p class=\"schema-faq-answer\">For imputed income corresponding to 2025, the final date is <strong>31 December 2026<\/strong>. If you want to pay online by direct debit, the deadline is 23 December.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1789115893971\"><strong class=\"schema-faq-question\"><strong>Why do I pay tax if my property is empty?<\/strong><\/strong> <p class=\"schema-faq-answer\">Spanish tax rules attribute taxable income to certain urban properties that remain available to non-resident owners. The calculation is normally based on the cadastral value and does not require any actual rental income.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1789115914525\"><strong class=\"schema-faq-question\"><strong>Does each owner have to take their percentage into account?<\/strong><\/strong> <p class=\"schema-faq-answer\">Yes. Where a property belongs to several people, the income is attributed to each owner according to their ownership percentage.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1789115927328\"><strong class=\"schema-faq-question\"><strong>What happens if I rented out the property for part of 2025?<\/strong><\/strong> <p class=\"schema-faq-answer\">Imputed income should be calculated only for the days during which the property was available to the owner. Rental days have their own treatment under Spanish Non-Resident Income Tax.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1789115937698\"><strong class=\"schema-faq-question\"><strong>Do I have to file Form 210 if I bought the property during 2025?<\/strong><\/strong> <p class=\"schema-faq-answer\">There may still be an obligation, but the calculation should be adjusted to the period during which you owned the property. You are not automatically taxed for the full twelve months if you purchased the property partway through the year.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1789115952807\"><strong class=\"schema-faq-question\"><strong>What happens if I have not filed Form 210 for several years?<\/strong><\/strong> <p class=\"schema-faq-answer\">Previous years should be reviewed. Voluntary late filing before receiving a formal request can result in surcharges that depend on the length of the delay. If the Spanish Tax Agency has already begun proceedings, the consequences may be different.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1789115963466\"><strong class=\"schema-faq-question\"><strong>Do the Form 210 deadlines change in 2027?<\/strong><\/strong> <p class=\"schema-faq-answer\">Yes. For imputed income corresponding to 2026, the filing period will begin on <strong>1 April 2027<\/strong> and end on 31 December of that year. The change does not affect imputed income for 2025, which is filed during 2026.<\/p> <\/div> <\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Review_your_Form_210_before_the_end_of_the_year\"><\/span><strong>Review your Form 210 before the end of the year<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">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.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For non-resident owners who had a property available for their own use during 2025, the corresponding imputed property income should be reviewed before <strong>31 December 2026<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">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.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bij <a href=\"https:\/\/www.malagasolicitors.com\/nl\/contact-us\/\"><strong>M\u00e1laga Solicitors<\/strong><\/a>, 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.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><strong><em>Deze belastinginformatie wordt verstrekt voor algemene informatie en dient niet als 100% correct te worden beschouwd voor alle gevallen. Voor nauwkeurig belastingadvies over uw specifieke situatie dient u daarom professioneel advies in te winnen.<\/em><\/strong><\/p>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Neem contact met ons op: <\/strong><\/p>\n\n\n\n<div class=\"wp-block-contact-form-7-contact-form-selector\">\n<div class=\"wpcf7 no-js\" id=\"wpcf7-f9485-o1\" lang=\"es-ES\" dir=\"ltr\" data-wpcf7-id=\"9485\">\n<div class=\"screen-reader-response\"><p role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/p> <ul><\/ul><\/div>\n<form action=\"\/nl\/wp-json\/wp\/v2\/posts\/21249#wpcf7-f9485-o1\" method=\"post\" class=\"wpcf7-form init\" aria-label=\"Formulario de contacto\" novalidate=\"novalidate\" data-status=\"init\" data-gtm4wp-form-name=\"Formulario - BLOG\" data-trp-original-action=\"\/nl\/wp-json\/wp\/v2\/posts\/21249#wpcf7-f9485-o1\">\n<fieldset class=\"hidden-fields-container\"><input type=\"hidden\" name=\"_wpcf7\" value=\"9485\" \/><input type=\"hidden\" name=\"_wpcf7_version\" value=\"6.1.7\" \/><input type=\"hidden\" name=\"_wpcf7_locale\" value=\"es_ES\" \/><input type=\"hidden\" name=\"_wpcf7_unit_tag\" value=\"wpcf7-f9485-o1\" \/><input type=\"hidden\" name=\"_wpcf7_container_post\" value=\"0\" \/><input type=\"hidden\" name=\"_wpcf7_posted_data_hash\" value=\"\" \/>\n<\/fieldset>\n<div id=\"responsive-form\" class=\"clearfix\">\n\t<div class=\"form-row\">\n\t\t<div class=\"column-half\">\n\t\t\t<p><label for=\"first-name\">Voornaam<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"first-name\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required\" id=\"first-name\" autocomplete=\"given-name\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"first-name\" \/><\/span>\n\t\t\t<\/p>\n\t\t<\/div>\n\t\t<div class=\"column-half\">\n\t\t\t<p><label for=\"last-name\">Achternaam<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"last-name\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required\" id=\"last-name\" autocomplete=\"family-name\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"last-name\" \/><\/span>\n\t\t\t<\/p>\n\t\t<\/div>\n\t<\/div>\n\t<div class=\"form-row\">\n\t\t<div class=\"column-full\">\n\t\t\t<p><label for=\"your-mail\">E-mail<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"your-mail\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-email wpcf7-validates-as-required wpcf7-text wpcf7-validates-as-email\" id=\"your-mail\" autocomplete=\"email\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"email\" name=\"your-mail\" \/><\/span>\n\t\t\t<\/p>\n\t\t<\/div>\n\t<\/div>\n\t<div class=\"form-row\">\n\t\t<div class=\"column-half\">\n\t\t\t<p><label for=\"phone-prefix\">Landcode<\/label>\n\t\t\t<\/p>\n\t\t\t<p><span class=\"wpcf7-form-control-wrap\" data-name=\"Prefix\"><select class=\"wpcf7-form-control wpcf7-select wpcf7-validates-as-required\" id=\"phone-prefix\" aria-required=\"true\" aria-invalid=\"false\" name=\"Prefix\"><option value=\"(+44) United Kingdom\">(+44) Verenigd Koninkrijk<\/option><option value=\"(+353) Ireland\">(+353) Ierland<\/option><option value=\"(+1) United States of America\">(+1) Verenigde Staten van Amerika<\/option><option value=\"(+34) Spain\">(+34) Spanje<\/option><option value=\"(+61) Australia\">(+61) Australi\u00eb<\/option><option value=\"(+32) Belgium\">(+32) Belgi\u00eb<\/option><option value=\"(+43) Austria\">(+43) Oostenrijk<\/option><option value=\"(+1) Canada\">(+1) Canada<\/option><option value=\"(+966) Saudi Arabia\">(+966) Saoedi-Arabi\u00eb<\/option><option value=\"(+973) Bahrain\">(+973) Bahrein<\/option><option value=\"(+55) Brazil\">(+55) Brazili\u00eb<\/option><option value=\"(+1-242) Bahamas\">(+1-242) Bahama's<\/option><option value=\"(+86) China\">(+86) China<\/option><option value=\"(+57) Colombia\">(+57) Colombia<\/option><option value=\"(+385) Croatia\">(+385) Kroati\u00eb<\/option><option value=\"(+357) Cyprus\">(+357) Cyprus<\/option><option value=\"(+420) Czech Republic\">(+420) Tsjechi\u00eb<\/option><option value=\"(+45) Denmark\">(+45) Denemarken<\/option><option value=\"(+20) Egypt\">(+20) Egypte<\/option><option value=\"(+372) Estonia\">(+372) Estland<\/option><option value=\"(+358) Finland\">(+358) Finland<\/option><option value=\"(+33) France\">(+33) Frankrijk<\/option><option value=\"(+49) Germany\">(+49) Duitsland<\/option><option value=\"(+30) Greece\">(+30) Griekenland<\/option><option value=\"(+36) Hungary\">(+36) Hongarije<\/option><option value=\"(+354) Iceland\">(+354) IJsland<\/option><option value=\"(+91) India\">(+91) India<\/option><option value=\"(+98) Iran\">(+98) Iran<\/option><option value=\"(+972) Israel\">(+972) Isra\u00ebl<\/option><option value=\"(+39) Italy\">(+39) Itali\u00eb<\/option><option value=\"(+81) Japan\">(+81) Japan<\/option><option value=\"(+965) Kuwait\">(+965) Koeweit<\/option><option value=\"(+371) Latvia\">(+371) Letland<\/option><option value=\"(+370) Lithuania\">(+370) Litouwen<\/option><option value=\"(+352) Luxembourg\">(+352) Luxemburg<\/option><option value=\"(+52) Mexico\">(+52) Mexico<\/option><option value=\"(+377) Monaco\">(+377) Monaco<\/option><option value=\"(+212) Morocco\">(+212) Marokko<\/option><option value=\"(+31) Netherlands\">(+31) Nederland<\/option><option value=\"(+64) New Zealand\">(+64) Nieuw-Zeeland<\/option><option value=\"(+47) Norway\">(+47) Noorwegen<\/option><option value=\"(+968) Oman\">(+968) Oman<\/option><option value=\"(+48) Poland\">(+48) Polen<\/option><option value=\"(+351) Portugal\">(+351) Portugal<\/option><option value=\"(+974) Qatar\">(+974) Qatar<\/option><option value=\"(+40) Romania\">(+40) Roemeni\u00eb<\/option><option value=\"(+7) Russia\">(+7) Rusland<\/option><option value=\"(+65) Singapore\">(+65) Singapore<\/option><option value=\"(+421) Slovakia\">(+421) Slowakije<\/option><option value=\"(+386) Slovenia\">(+386) Sloveni\u00eb<\/option><option value=\"(+82) South Korea\">(+82) Zuid-Korea<\/option><option value=\"(+46) Sweden\">(+46) Zweden<\/option><option value=\"(+41) Switzerland\">(+41) Zwitserland<\/option><option value=\"(+90) Turkey\">(+90) Turkije<\/option><option value=\"(+971) United Arab Emirates\">(+971) Verenigde Arabische Emiraten<\/option><\/select><\/span>\n\t\t\t<\/p>\n\t\t<\/div>\n\t\t<div class=\"column-half\">\n\t\t\t<p><label for=\"your-phone\">Telefoonnummer<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"your-phone\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-tel wpcf7-validates-as-required wpcf7-text wpcf7-validates-as-tel\" id=\"your-phone\" autocomplete=\"tel\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"tel\" name=\"your-phone\" \/><\/span>\n\t\t\t<\/p>\n\t\t<\/div>\n\t<\/div>\n\t<div class=\"form-row\">\n\t\t<div class=\"column-half\">\n\t\t\t<p><label for=\"geo-interest\">Geografisch interessegebied<\/label>\n\t\t\t<\/p>\n\t\t\t<p><span class=\"wpcf7-form-control-wrap\" data-name=\"Geo-interest\"><select class=\"wpcf7-form-control wpcf7-select wpcf7-validates-as-required\" id=\"geo-interest\" aria-required=\"true\" aria-invalid=\"false\" name=\"Geo-interest\"><option value=\"Antequera\">Antequera<\/option><option value=\"Axarquia\">Axarquia<\/option><option value=\"Benahavis\">Benahavis<\/option><option value=\"Casares\">Casares<\/option><option value=\"Competa\">Competa<\/option><option value=\"Duquesa\">Duquesa<\/option><option value=\"Estepona\">Estepona<\/option><option value=\"Frigiliana\">Frigiliana<\/option><option value=\"Fuengirola\">Fuengirola<\/option><option value=\"Granada Province\">Provincie Granada<\/option><option value=\"Malaga City\">Stad M\u00e1laga<\/option><option value=\"Malaga Inland\">Malaga binnenland<\/option><option value=\"Manilva\">Manilva<\/option><option value=\"Marbella\">Marbella<\/option><option value=\"Mijas\">Mijas<\/option><option value=\"Nerja\">Nerja<\/option><option value=\"Sotogrande\">Sotogrande<\/option><option value=\"Torrox\">Torrox<\/option><option value=\"Cadiz Province\">Provincie C\u00e1diz<\/option><option value=\"Costa Blanca\">Costa Blanca<\/option><option value=\"Other\">Andere<\/option><\/select><\/span>\n\t\t\t<\/p>\n\t\t<\/div>\n\t\t<div class=\"column-half\">\n\t\t\t<p><label for=\"consultation\">Consultatie<\/label>\n\t\t\t<\/p>\n\t\t\t<p><span class=\"wpcf7-form-control-wrap\" data-name=\"consultation\"><select class=\"wpcf7-form-control wpcf7-select wpcf7-validates-as-required\" id=\"consultation\" aria-required=\"true\" aria-invalid=\"false\" name=\"consultation\"><option value=\"Property purchase\">Aankoop van onroerend goed<\/option><option value=\"Property Sale\">Verkoop van onroerend goed<\/option><option value=\"NIE number application\">Aanvraag NIE-nummer<\/option><option value=\"Inheritance\">Erfenis<\/option><option value=\"Spanish Will\">Spaans testament<\/option><option value=\"Taxes\">Belastingen<\/option><option value=\"Litigation\">Geschillen<\/option><option value=\"Touristic license &amp; rentals\">Toeristische vergunning &amp; verhuur<\/option><\/select><\/span>\n\t\t\t<\/p>\n\t\t<\/div>\n\t<\/div>\n\t<div class=\"form-row\">\n\t\t<div class=\"column-full\">\n\t\t\t<p><label for=\"your-message\">Hoe kunnen wij u helpen?<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"your-message\"><textarea cols=\"40\" rows=\"10\" maxlength=\"2000\" class=\"wpcf7-form-control wpcf7-textarea wpcf7-validates-as-required\" id=\"your-message\" aria-required=\"true\" aria-invalid=\"false\" name=\"your-message\"><\/textarea><\/span>\n\t\t\t<\/p>\n\t\t<\/div>\n\t<\/div>\n\t<div class=\"form-row\">\n\t\t<div class=\"column-full\">\n\t\t\t<p><span class=\"wpcf7-form-control-wrap\" data-name=\"privacidad\"><span class=\"wpcf7-form-control wpcf7-acceptance\"><span class=\"wpcf7-list-item\"><label class=\"translation-block\"><span class=\"wpcf7-list-item-label\">Ik heb het <a rel=\"nofollow\" href=\"\/nl\/privacy-policy\/\" target=\"_self\">privacybeleid<\/a> gelezen en ga ermee akkoord.<\/span><\/label><\/span><\/span><\/span>\n\t\t\t<\/p>\n\t\t<\/div>\n\t<\/div>\n\t<div class=\"form-row\">\n\t\t<div class=\"column-full\">\n\t\t\t<p><input class=\"wpcf7-form-control wpcf7-submit has-spinner\" type=\"submit\" value=\"VERZENDEN\" \/>\n\t\t\t<\/p>\n\t\t<\/div>\n\t<\/div>\n<\/div><div class=\"wpcf7-response-output\" aria-hidden=\"true\"><\/div>\n<input type=\"hidden\" name=\"trp-form-language\" value=\"nl\"\/><\/form>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-8f761849 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:33.33%\">\n<figure class=\"wp-block-image size-full is-resized is-style-rounded\"><img decoding=\"async\" width=\"350\" height=\"350\" src=\"https:\/\/www.malagasolicitors.com\/wp-content\/uploads\/2023\/08\/fernanda-marbella-solicitors.jpg\" alt=\"fernanda malaga solicitors. Real Estate Paralegal in Malaga.\" class=\"wp-image-8259\" style=\"width:170px;height:auto\" srcset=\"https:\/\/www.malagasolicitors.com\/wp-content\/uploads\/2023\/08\/fernanda-marbella-solicitors.jpg 350w, https:\/\/www.malagasolicitors.com\/wp-content\/uploads\/2023\/08\/fernanda-marbella-solicitors-300x300.jpg 300w, https:\/\/www.malagasolicitors.com\/wp-content\/uploads\/2023\/08\/fernanda-marbella-solicitors-150x150.jpg 150w\" sizes=\"(max-width: 350px) 100vw, 350px\" \/><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:66.66%\">\n<p class=\"wp-block-paragraph\"><strong>Auteur<\/strong>: <a href=\"https:\/\/www.malagasolicitors.com\/nl\/personnel\/fernanda-rodriguez\/\" target=\"_blank\" rel=\"noreferrer noopener\">Fernanda Rodr\u00edguez<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph translation-block\"><em>Paralegal<\/em> \u2013 Malaga Solicitors Group<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Gespecialiseerd in belastingzaken, beroepsprocedures bij de Hacienda, termijnen en belastingexecuties.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Talen: Spaans en Engels.<\/p>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Do you own a property in Spain and live abroad? Check whether you need to file Form 210 before 31 December 2026 and how it is calculated.<\/p>","protected":false},"author":1,"featured_media":21255,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[56],"tags":[210],"class_list":["post-21249","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-taxes-in-spain","tag-form-210"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Form 210 for Non-Resident Property Owners in Spain | Malaga Solicitors<\/title>\n<meta name=\"description\" content=\"Do you own a property in Spain and live abroad? Check whether you need to file Form 210 before 31 December 2026 and how it is calculated.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.malagasolicitors.com\/nl\/form-210-non-resident-property-owners-spain\/\" \/>\n<meta property=\"og:locale\" content=\"nl_NL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Form 210 for Non-Resident Property Owners in Spain | Malaga Solicitors\" \/>\n<meta property=\"og:description\" content=\"Do you own a property in Spain and live abroad? 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A non-resident individual who owns an urban property in Spain that is available for personal use may have to declare imputed property income even if they received no rental income.\",\"inLanguage\":\"nl-NL\"},\"inLanguage\":\"nl-NL\"},{\"@type\":\"Question\",\"@id\":\"https:\\\/\\\/www.malagasolicitors.com\\\/form-210-non-resident-property-owners-spain\\\/#faq-question-1789115886180\",\"position\":2,\"url\":\"https:\\\/\\\/www.malagasolicitors.com\\\/form-210-non-resident-property-owners-spain\\\/#faq-question-1789115886180\",\"name\":\"What is the final date for filing Form 210 in 2026?\",\"answerCount\":1,\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"For imputed income corresponding to 2025, the final date is <strong>31 December 2026<\\\/strong>. 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A non-resident individual who owns an urban property in Spain that is available for personal use may have to declare imputed property income even if they received no rental income.","inLanguage":"nl-NL"},"inLanguage":"nl-NL"},{"@type":"Question","@id":"https:\/\/www.malagasolicitors.com\/form-210-non-resident-property-owners-spain\/#faq-question-1789115886180","position":2,"url":"https:\/\/www.malagasolicitors.com\/form-210-non-resident-property-owners-spain\/#faq-question-1789115886180","name":"What is the final date for filing Form 210 in 2026?","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"For imputed income corresponding to 2025, the final date is <strong>31 December 2026<\/strong>. If you want to pay online by direct debit, the deadline is 23 December.","inLanguage":"nl-NL"},"inLanguage":"nl-NL"},{"@type":"Question","@id":"https:\/\/www.malagasolicitors.com\/form-210-non-resident-property-owners-spain\/#faq-question-1789115893971","position":3,"url":"https:\/\/www.malagasolicitors.com\/form-210-non-resident-property-owners-spain\/#faq-question-1789115893971","name":"Why do I pay tax if my property is empty?","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"Spanish tax rules attribute taxable income to certain urban properties that remain available to non-resident owners. The calculation is normally based on the cadastral value and does not require any actual rental income.","inLanguage":"nl-NL"},"inLanguage":"nl-NL"},{"@type":"Question","@id":"https:\/\/www.malagasolicitors.com\/form-210-non-resident-property-owners-spain\/#faq-question-1789115914525","position":4,"url":"https:\/\/www.malagasolicitors.com\/form-210-non-resident-property-owners-spain\/#faq-question-1789115914525","name":"Does each owner have to take their percentage into account?","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"Yes. Where a property belongs to several people, the income is attributed to each owner according to their ownership percentage.","inLanguage":"nl-NL"},"inLanguage":"nl-NL"},{"@type":"Question","@id":"https:\/\/www.malagasolicitors.com\/form-210-non-resident-property-owners-spain\/#faq-question-1789115927328","position":5,"url":"https:\/\/www.malagasolicitors.com\/form-210-non-resident-property-owners-spain\/#faq-question-1789115927328","name":"What happens if I rented out the property for part of 2025?","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"Imputed income should be calculated only for the days during which the property was available to the owner. Rental days have their own treatment under Spanish Non-Resident Income Tax.","inLanguage":"nl-NL"},"inLanguage":"nl-NL"},{"@type":"Question","@id":"https:\/\/www.malagasolicitors.com\/form-210-non-resident-property-owners-spain\/#faq-question-1789115937698","position":6,"url":"https:\/\/www.malagasolicitors.com\/form-210-non-resident-property-owners-spain\/#faq-question-1789115937698","name":"Do I have to file Form 210 if I bought the property during 2025?","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"There may still be an obligation, but the calculation should be adjusted to the period during which you owned the property. You are not automatically taxed for the full twelve months if you purchased the property partway through the year.","inLanguage":"nl-NL"},"inLanguage":"nl-NL"},{"@type":"Question","@id":"https:\/\/www.malagasolicitors.com\/form-210-non-resident-property-owners-spain\/#faq-question-1789115952807","position":7,"url":"https:\/\/www.malagasolicitors.com\/form-210-non-resident-property-owners-spain\/#faq-question-1789115952807","name":"What happens if I have not filed Form 210 for several years?","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"Previous years should be reviewed. Voluntary late filing before receiving a formal request can result in surcharges that depend on the length of the delay. If the Spanish Tax Agency has already begun proceedings, the consequences may be different.","inLanguage":"nl-NL"},"inLanguage":"nl-NL"},{"@type":"Question","@id":"https:\/\/www.malagasolicitors.com\/form-210-non-resident-property-owners-spain\/#faq-question-1789115963466","position":8,"url":"https:\/\/www.malagasolicitors.com\/form-210-non-resident-property-owners-spain\/#faq-question-1789115963466","name":"Do the Form 210 deadlines change in 2027?","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"Yes. For imputed income corresponding to 2026, the filing period will begin on <strong>1 April 2027<\/strong> and end on 31 December of that year. The change does not affect imputed income for 2025, which is filed during 2026.","inLanguage":"nl-NL"},"inLanguage":"nl-NL"}]}},"_links":{"self":[{"href":"https:\/\/www.malagasolicitors.com\/nl\/wp-json\/wp\/v2\/posts\/21249","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.malagasolicitors.com\/nl\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.malagasolicitors.com\/nl\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.malagasolicitors.com\/nl\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.malagasolicitors.com\/nl\/wp-json\/wp\/v2\/comments?post=21249"}],"version-history":[{"count":5,"href":"https:\/\/www.malagasolicitors.com\/nl\/wp-json\/wp\/v2\/posts\/21249\/revisions"}],"predecessor-version":[{"id":21258,"href":"https:\/\/www.malagasolicitors.com\/nl\/wp-json\/wp\/v2\/posts\/21249\/revisions\/21258"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.malagasolicitors.com\/nl\/wp-json\/wp\/v2\/media\/21255"}],"wp:attachment":[{"href":"https:\/\/www.malagasolicitors.com\/nl\/wp-json\/wp\/v2\/media?parent=21249"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.malagasolicitors.com\/nl\/wp-json\/wp\/v2\/categories?post=21249"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.malagasolicitors.com\/nl\/wp-json\/wp\/v2\/tags?post=21249"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}