{"id":7029,"date":"2026-03-19T15:25:31","date_gmt":"2026-03-19T15:25:31","guid":{"rendered":"https:\/\/www.easyspanishtax.com\/?page_id=7029"},"modified":"2026-03-19T15:29:32","modified_gmt":"2026-03-19T15:29:32","slug":"step-by-step-calculation-for-modelo-210","status":"publish","type":"page","link":"http:\/\/www.easyspanishtax.com\/da\/step-by-step-calculation-for-modelo-210\/","title":{"rendered":"Step-by-step calculation for Modelo 210"},"content":{"rendered":"
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You are non-resident in Spain, own a property in Spain, and the property was not rented out.<\/span><\/strong>
This is called <\/span>imputed income<\/span><\/strong> (<\/span>renta imputada<\/span><\/em>). <\/span><\/p>

Step 1: Find the cadastral value<\/span><\/h2>

You need the property\u2019s <\/span>valor catastral<\/span><\/strong>. You can usually find it on:<\/span><\/p>

  • the <\/span>IBI bill<\/span><\/strong><\/p><\/li>

  • the <\/span>Catastro<\/span><\/strong><\/p><\/li>

  • sometimes other local tax documents<\/span><\/p><\/li><\/ul>

    If the property has <\/span>no cadastral value<\/span><\/strong> or it was <\/span>not notified<\/span><\/strong>, AEAT says you use <\/span>50% of the higher of<\/span><\/strong>:<\/span><\/p>

    • the purchase price \/ acquisition value, or<\/span><\/p><\/li>

    • the value checked by the Administration for other taxes. <\/span><\/p><\/li><\/ul>

      Step 2: Decide whether to use <\/span>1.1%<\/span><\/strong> or <\/span>2%<\/span><\/strong><\/h2>

      For imputed income, the base is calculated from the cadastral value:<\/span><\/p>

      • 1.1%<\/span><\/strong> if the cadastral value was <\/span>revised, modified or determined<\/span><\/strong> by a general collective valuation procedure and it entered into force in the tax year or in the <\/span>previous 10 tax periods<\/span><\/strong>.<\/span><\/p><\/li>

      • 2%<\/span><\/strong> for other properties. <\/span><\/p><\/li><\/ul>

        AEAT also states that for <\/span>2023, 2024 and 2025<\/span><\/strong>, the <\/span>1.1%<\/span><\/strong> rule applies where those revised cadastral values entered into force <\/span>from 1 January 2012<\/span><\/strong>.<\/span><\/p>

        Step 3: Calculate the imputed income base<\/span><\/h2>

        Formula: Cadastral value \u00d7 1.1% or 2%<\/span><\/p>

        This amount is for the full calendar year<\/strong>. If you owned the property for only part of the year, or it was rented during part of the year, you reduce it pro rata by days<\/strong>. AEAT also says no expenses are deductible<\/strong> for this imputed-income calculation. <\/span><\/p>

        Example A: full year<\/span><\/h3>

        Cadastral value: <\/span>\u20ac100,000<\/span><\/strong>
        Revised value qualifies for <\/span>1.1%<\/span><\/strong><\/p>

        Formula: \u20ac100,000 \u00d7 1.1% = \u20ac1,100<\/span><\/p>

        Tax base = \u20ac1,100<\/strong><\/span><\/p>

        Example B: not revised<\/span><\/h3>

        Cadastral value: <\/span>\u20ac100,000<\/span><\/strong>
        Use <\/span>2%<\/span><\/strong><\/p>

        Formula: \u20ac100,000 \u00d7 2% = \u20ac2,000<\/span><\/strong><\/p>

        Tax base = <\/span><\/strong>\u20ac2,000<\/span><\/strong><\/p>

        Example C: owned only part of the year<\/span><\/h3>

        Cadastral value: <\/span>\u20ac100,000<\/span><\/strong>
        Use <\/span>1.1%<\/span><\/strong>
        Owned for <\/span>183 days<\/span><\/strong><\/p>

        Formula: \u20ac100,000 \u00d7 1.1% = \u20ac1,100
        \u20ac1,100 \u00d7 183 \/ 365 = \u20ac551.51<\/span><\/strong><\/p>

        Tax base = <\/span><\/strong>\u20ac551.51<\/span><\/strong><\/p>

        Step 4: Apply the tax rate<\/span><\/h2>

        AEAT\u2019s instructions say the general IRNR tax rate is:<\/span><\/p>

        • 19%<\/span><\/strong> for residents of the <\/span>EU, Iceland, Norway, and since 11 July 2021, Liechtenstein<\/span><\/strong><\/p><\/li>

        • 24%<\/span><\/strong> for other taxpayers. <\/span><\/p><\/li><\/ul>

          Formula: Tax due = tax base \u00d7 19% or 24%<\/span><\/p>


          Step 5: Calculate the final tax<\/span><\/h2>

          Example A again<\/span><\/h3>

          Skattegrundlag: <\/span>\u20ac1,100<\/span><\/strong>
          Resident in EU \u2192 <\/span>19%<\/span><\/strong><\/p>

          Formula: \u20ac1,100 \u00d7 19% = \u20ac209.00<\/span><\/strong><\/p>

          Tax due = <\/span><\/strong>\u20ac209.00<\/span><\/strong><\/p>

          Example B again<\/span><\/h3>

          Skattegrundlag: <\/span>\u20ac2,000<\/span><\/strong>
          Resident outside EU\/EEA group above \u2192 <\/span>24%<\/span><\/strong><\/p>

          Formula: \u20ac2,000 \u00d7 24% = \u20ac480.00<\/span><\/strong><\/p>

          Tax due = <\/span><\/strong>\u20ac480.00<\/span><\/strong><\/p>

          Example C again<\/span><\/h3>

          Skattegrundlag: <\/span>\u20ac551.51<\/span><\/strong>
          EU resident \u2192 <\/span>19%<\/span><\/strong><\/p>

          Formula: \u20ac551.51 \u00d7 19% = \u20ac104.79<\/span><\/strong><\/p>

          Tax due = <\/span><\/strong>\u20ac104.79<\/span><\/strong><\/p>

          Step 6: File it in the correct year<\/span><\/h2>

          For <\/span>imputed income from urban property<\/span><\/strong>, AEAT says the filing and payment period is the <\/span>calendar year after the tax year<\/span><\/strong>, because the tax accrues on <\/span>31 December<\/span><\/strong> each year. <\/span><\/p>

          So, for example:<\/span><\/p>

          • 2025 ownership\/use<\/span><\/strong> \u2192 file in <\/span>2026<\/span><\/strong><\/p><\/li><\/ul>

            Very common beginner formula<\/span><\/h2>

            For a non-rented Spanish property, the quick formula is:<\/span><\/p>

            If you are an EU\/EEA resident covered by the 19% rate<\/span><\/h3>

            Formula: Cadastral value \u00d7 1.1% \u00d7 19%<\/span><\/strong><\/p>

            or<\/span><\/strong><\/p>

            Formula: Cadastral value \u00d7 2% \u00d7 19%<\/span><\/strong><\/p>

            If you are taxed at 24% <\/span><\/strong><\/p>

            Formula: Cadastral value \u00d7 1.1% \u00d7 24%<\/span><\/strong><\/p>

            or<\/span><\/strong><\/p>

            Formula: Cadastral value \u00d7 2% \u00d7 24%<\/span><\/strong><\/p>

            One official example from AEAT<\/span><\/strong><\/h2>

            AEAT\u2019s own example shows:<\/span><\/p>

            • base = <\/span>60,100 \u00d7 1.1% = 661.1<\/span><\/strong><\/p><\/li>

            • tax = <\/span>661.1 \u00d7 19% = 125.60<\/span><\/strong><\/p><\/li><\/ul>

              Important warning<\/span><\/h2>

              This method is for the <\/span>non-rented property \/ own-use \/ empty property<\/span><\/strong> case.
              If the property was <\/span>rented out<\/span><\/strong>, the calculation is different because you declare <\/span>rental income<\/span><\/strong>, not just imputed income. <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

              You are non-resident in Spain, own a property in Spain, and the property was not rented out. This is called imputed income (renta imputada). Step 1: Find the cadastral value You need the property\u2019s valor catastral. You can usually find it on: the IBI bill the Catastro sometimes other local tax documents If the property […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":""},"class_list":["post-7029","page","type-page","status-publish","hentry"],"aioseo_notices":[],"_links":{"self":[{"href":"http:\/\/www.easyspanishtax.com\/da\/wp-json\/wp\/v2\/pages\/7029","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.easyspanishtax.com\/da\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"http:\/\/www.easyspanishtax.com\/da\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"http:\/\/www.easyspanishtax.com\/da\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.easyspanishtax.com\/da\/wp-json\/wp\/v2\/comments?post=7029"}],"version-history":[{"count":4,"href":"http:\/\/www.easyspanishtax.com\/da\/wp-json\/wp\/v2\/pages\/7029\/revisions"}],"predecessor-version":[{"id":7034,"href":"http:\/\/www.easyspanishtax.com\/da\/wp-json\/wp\/v2\/pages\/7029\/revisions\/7034"}],"wp:attachment":[{"href":"http:\/\/www.easyspanishtax.com\/da\/wp-json\/wp\/v2\/media?parent=7029"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}