Spain Non-Resident Property Tax Calculator — Renta Imputada
Own property in Spain but don’t rent it out? Estimate your annual imputed income tax liability based on your property’s cadastral value. Free 2026 tool with EU/EEA and non-EU rates.
How to calculate your renta imputada
Enter your property’s cadastral value and select your residency status.
Results are indicative estimates only and do not constitute tax advice. Your actual liability may differ depending on your specific circumstances.
Your estimate
(post-1994)
(pre-1994)
This estimate is for guidance only and does not constitute tax advice. Imputed income tax (renta imputada) applies to non-residents who own property in Spain that is not rented out for all or part of the year. It is reported annually via Modelo 210. If the property is partially rented, the imputed income applies only to the non-rented days. Your actual liability may differ depending on your specific circumstances and applicable tax treaties.
Non-resident property tax in Spain: understanding renta imputada
If you own a property in Spain but do not rent it out, you are still subject to an annual tax known as imputed income tax, or renta imputada. Spain’s tax law considers that owning a property available for personal use represents a taxable economic benefit — even if you earn no actual income from it. This tax applies to non-residents and must be declared annually via Modelo 210.
How renta imputada is calculated
The calculation starts with your property’s cadastral value (valor catastral), which is set by the tax authority and appears on your annual IBI bill. A notional income is then calculated as either 1.1% or 2% of that cadastral value, depending on whether it has been officially revised since 1994. The tax is then applied to that notional income at either 19% (EU/EEA residents) or 24% (non-EU residents).
Which rate applies: 1.1% or 2%?
The lower 1.1% rate applies when the cadastral value has been revised or updated since 1 January 1994. Most urban properties in major Spanish cities and popular coastal areas fall into this category, but it is not universal. If the cadastral value has not been revised since 1994, the higher 2% rate applies. You cannot determine this from the cadastral value figure alone — you need to check the revision status of your specific property.
When does renta imputada not apply?
If you rent your property out for the entire calendar year, renta imputada does not apply — you declare actual rental income instead. If you rent for part of the year and leave it vacant for the rest, the imputed income tax applies proportionally to the non-rented days. In that case, you need both the rental income calculator for the rented portion and this calculator for the vacant days.
Filing deadline and Modelo 210
Renta imputada must be declared annually via Modelo 210. The filing deadline is 31 December of the year following the tax year — so 2025 income must be declared by 31 December 2026. Missing the deadline leads to automatic penalties and interest. If you own more than one property in Spain, a separate Modelo 210 is required for each.
Other taxes relevant to non-resident property owners
Renta imputada is not the only annual obligation for non-resident property owners. Depending on the total value of your Spanish assets, you may also have a wealth tax (Impuesto de Patrimonio) liability. And if you are considering selling, our capital gains tax calculator can help you estimate what you would owe on any gain.