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's valor catastral. You can usually find it on:
the IBI bill
the Catastro
sometimes other local tax documents
If the property has no cadastral value or it was not notified, AEAT says you use 50% of the higher of:
the purchase price / acquisition value, or
the value checked by the Administration for other taxes.
Step 2: Decide whether to use 1.1% or 2%
For imputed income, the base is calculated from the cadastral value:
1.1% if the cadastral value was revised, modified or determined by a general collective valuation procedure and it entered into force in the tax year or in the previous 10 tax periods.
2% for other properties.
AEAT also states that for 2023, 2024 and 2025, the 1.1% rule applies where those revised cadastral values entered into force from 1 January 2012.
Step 3: Calculate the imputed income base
Formula: Cadastral value × 1.1% or 2%
This amount is for the full calendar year. 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. AEAT also says no expenses are deductible for this imputed-income calculation.
Example A: full year
Cadastral value: €100,000 · Revised value qualifies for 1.1%
Formula: €100,000 × 1.1% = €1,100 → Tax base = €1,100
Example B: not revised
Cadastral value: €100,000 · Use 2%
Formula: €100,000 × 2% = €2,000 → Tax base = €2,000
Example C: owned only part of the year
Cadastral value: €100,000 · Use 1.1% · Owned for 183 days
€100,000 × 1.1% = €1,100 → €1,100 × 183 / 365 = €551.51
Step 4: Apply the tax rate
AEAT's instructions say the general IRNR tax rate is:
19% for residents of the EU, Iceland, Norway, and since 11 July 2021, Liechtenstein
24% for other taxpayers.
Formula: Tax due = tax base × 19% or 24%
Step 5: Calculate the final tax
Example A again — Tax base €1,100 × 19% = €209.00
Example B again — Tax base €2,000 × 24% = €480.00
Example C again — Tax base €551.51 × 19% = €104.79
Step 6: File it in the correct year
For imputed income from urban property, AEAT says the filing and payment period is the calendar year after the tax year, because the tax accrues on 31 December each year.
So, for example: 2025 ownership/use → file in 2026
Very common beginner formula
For a non-rented Spanish property, the quick formula is:
EU/EEA resident (19%): Cadastral value × 1.1% × 19% or Cadastral value × 2% × 19%
Taxed at 24%: Cadastral value × 1.1% × 24% or Cadastral value × 2% × 24%
One official example from AEAT
base = 60,100 × 1.1% = 661.10
tax = 661.10 × 19% = €125.60
Important warning: This method is for the non-rented property / own-use / empty property case. If the property was rented out, the calculation is different because you declare rental income, not just imputed income.