Note
Imputed income tax for non-resident owners in Spain
Quick answer
If you own a home in Spain and do not let it, the law taxes you on an income it assumes: 1.1% or 2% of the cadastral value, at 19% or 24%. No expense can be deducted. Part-year lets split the year between rent and imputed income.
Applies toNon-resident owners whose home is empty, used by family or used only by themselves. It is not about homes let all year.
On this page: 10 sections
What changed
- Read the imputed-income article of decree-law 29/2026: a new scale from 1 January 2027. The text does not mention non-residents, so we could not confirm that it applies to them. Source: s-rdl29
- Added a note on the reported 2027 change from the decree-law of 6 October 2026.
§ 1The rule
Individuals who own urban property in Spain that is not used in an economic activity are taxed on imputed income. The law does not ask whether you earned anything. It assumes a return from the property and taxes that assumed return. The chapter on the whole subject is the basics of non-resident taxes, and imputed income is one part of it.
§ 2How the base is set
The base is a percentage of the cadastral value of the property, the official value that appears on the IBI receipt. The tax agency's worked example gives two percentages: 1.1% where the cadastral value was revised and took effect in the current period or in the ten before, and 2% in other cases. The cadastral value is not the market price, so the base can be well below what you paid.
§ 3The rate
The rate depends on where you live. Residents of the EU, Iceland, Norway and Liechtenstein pay 19%. Other non-residents pay 24%. The agency's example is dated to the 2018 accrual, and the page on rental income repeats the same two rates today, so we print them as current and mark the date of our check. No expense can be deducted from imputed income.
§ 4A change in the pipeline
Decree-law 29/2026, awaiting validation by the standing committee of the Congress, would change how imputed income is calculated on the combined cadastral value from 1 January 2027, with a scale of 1.1%, 1.5%, 2% and 3%. The gazette text we read does not mention non-residents, and we could not confirm that the scale applies to them. For 2026 the decree-law also extends the same low rate to homes in municipalities whose revised cadastral values took effect from 1 January 2012. The rates and bases on this page are the ones in force today. We do not print the value bands of the new scale because we could not read them in the official text.
§ 5An illustration
Take an illustrative cadastral value of €60,000 with a revised value. The base is €660, and the tax at the lower rate is €125.40. At the higher rate it would be €158.40. The figures show how the calculation runs and are not a forecast for your property. Replace the value with the one on your own receipt.
§ 6Part-year lets
When a property is let for some months and empty for others, the rent covers the let months and imputed income covers the rest. The agency applies the proportional part of the imputed income for the unlet months. Keep the dates of each let, the rent received and the invoices for related expenses if you are an EU or EEA resident.
§ 7When it is due
For accruals from 2026 the filing window runs from 1 April to 31 December of the year after accrual. Earlier accruals could be filed throughout the year after. The return is model 210.
§ 8Ways to reduce the surprise
Check the cadastral value on your receipt every year. If a revision raises it, the tax rises with it, and a different percentage may apply. If you plan to let the property, compare the two outcomes: rent is taxed on its own base, and the unlet months still carry imputed income. If you plan to sell, remember that the history of your returns matters.
§ 9What it does not cover
The yearly bills to the town are separate. The tax on a sale and the withholding by the buyer are covered in the capital gains section of this site. Wealth taxes are described in their own pages, and the page on deadlines gives the windows for each return.
§ 10Related pages
More on modelo 210 explains how the form itself works, and tax on rental income explained explains how let property is taxed.
Wealth tax explained explains how wealth tax applies, and the solidarity tax explained explains how the solidarity tax works.
Tax return deadlines explained explains when each return falls due, and EU and EEA deductions explained explains which expenses an EU or EEA resident can deduct.
FAQRelated questions
Why am I taxed on a home that earns nothing?
Because the law treats ownership of urban property as a source of income. It assumes a modest return, a share of the cadastral value, and taxes it at the non-resident rate. The rule applies whether the home is empty or used by the owner.
Can I deduct my costs?
No. The agency example says that no expense can be deducted from imputed income. Costs such as IBI, insurance and community fees do not reduce the amount, so budget for the tax as a fixed yearly charge.
What if I let the home for a few weeks?
The weeks it was let are declared as rent. The rest of the year is taxed as imputed income. Keep a record of the dates and the rent, because the return needs the two periods separately.
Dotted underline marks an illustrative figure. It shows how a calculation works and is not a quote, a rate or a forecast.
Sources
- Agencia Tributaria: IRNR without permanent establishment: model and filing period (official source, opens in a new window), Deadlines by type of income (page updated 2 October 2026)Last checked 17 October 2026
- Boletín Oficial del Estado: Texto refundido de la Ley del Impuesto sobre la Renta de no Residentes (RDLeg 5/2004) (official source, opens in a new window), Arts. 10 and 13Last checked 17 October 2026
- Agencia Tributaria: Worked example of imputed income (renta imputada) (official source, opens in a new window), Percentages of cadastral value and rates (2018 accrual)Last checked 17 October 2026
- Agencia Tributaria: Rental income of non-residents: specific questions on property (official source, opens in a new window), Rates, gross base, deductible expenses, imputed income for unlet monthsLast checked 17 October 2026
- Boletín Oficial del Estado: Real Decreto-ley 29/2026, de 6 de octubre, por el que se adoptan medidas urgentes para la protección de la función social de la vivienda y la ampliación de la oferta de vivienda asequible (BOE-A-2026-20823) (official source, opens in a new window), Arts. 1 to 10 and the fifth and sixth final provisions read in the gazette page; end of the final provisions not readLast checked 26 October 2026
- Agencia Tributaria: Modelo 210: IRNR without permanent establishment (official source, opens in a new window), What the form declaresLast checked 17 October 2026
Tax note. Rates depend on the region, the type of property and the buyer, and they change. Figures here are dated and sourced; examples are illustrative and show their assumptions. Confirm yours with the regional tax agency or a tax adviser.