You bought a home on the Costa Blanca, you live in Leeds or Hamburg, and you use it a few weeks a year. Spain still taxes it every year, even if you never rent it. The form is the Modelo 210, the Non-Resident Income Tax return, and since 2026 its deadlines have changed.<\/p>\n
Spain assumes an empty second home produces income. That \u201cimputed income\u201d is 1.1% of the cadastral value (in towns with revised values) or 2% (in the rest), shown on your IBI receipt. You pay 19% of it if you live in the EU, Iceland, Norway or Liechtenstein, and 24% if you live anywhere else, including the UK.<\/p>\n
On a cadastral value of \u20ac90,000 at 1.1%, the imputed income is \u20ac990. At 19% the tax is about \u20ac188 a year; at 24%, about \u20ac238. No expenses can be deducted.<\/p>\n
The same rates apply to rental income. EU and EEA residents can deduct the expenses linked to the rental days: a share of IBI, community fees, insurance, mortgage interest, repairs and 3% depreciation. Residents of other countries are taxed on the gross income, without deductions.<\/p>\n
| Income<\/th>\n | Deadline from 2026 income onwards<\/th>\n<\/tr>\n<\/thead>\n |
|---|---|
| Imputed income (home not rented)<\/td>\n | 1 April to 31 December of the following year (2026 income: from 1 April 2027)<\/td>\n<\/tr>\n |
| Rental income<\/td>\n | 1 to 20 April of the following year (rents from October 2026 onwards)<\/td>\n<\/tr>\n |
| Sale of the property<\/td>\n | Within 4 months of the sale; gains taxed at 19%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n Rents earned from July to September 2026 still follow the old calendar: first 20 days of October 2026.<\/p>\n IBI and other bills<\/h2>\nOn top of Modelo 210 comes the local property tax (IBI), the rubbish collection fee and the community fees, all usually paid by direct debit from your Spanish account.<\/p>\n Do not let it pile up<\/h2>\nUnfiled years accumulate surcharges and become a problem the day you sell, because the buyer\u2019s notary will look at your tax position. With our 360\u00b0 management<\/a> we keep your receipts in order and coordinate the yearly Modelo 210 with a qualified tax adviser, so it never slips. Ask us about it<\/a>.<\/p>\n Rules in force in October 2026. This is general information, not tax advice.<\/em><\/p>","protected":false},"excerpt":{"rendered":" You bought a home on the Costa Blanca, you live in Leeds or Hamburg, and you use it a few weeks a year. Spain still taxes it every year, even if you never rent it. The form is the Modelo 210, the Non-Resident Income Tax return, and since 2026 its deadlines have changed. If you … <\/p>\n |