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 do not rent the home: imputed income
Spain assumes an empty second home produces income. That “imputed income” 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.
On a cadastral value of €90,000 at 1.1%, the imputed income is €990. At 19% the tax is about €188 a year; at 24%, about €238. No expenses can be deducted.
If you rent it: tax on the rental income
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.
The new deadlines (Orden HAC/623/2026)
| Income | Deadline from 2026 income onwards |
|---|---|
| Imputed income (home not rented) | 1 April to 31 December of the following year (2026 income: from 1 April 2027) |
| Rental income | 1 to 20 April of the following year (rents from October 2026 onwards) |
| Sale of the property | Within 4 months of the sale; gains taxed at 19% |
Rents earned from July to September 2026 still follow the old calendar: first 20 days of October 2026.
IBI and other bills
On 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.
Do not let it pile up
Unfiled years accumulate surcharges and become a problem the day you sell, because the buyer’s notary will look at your tax position. With our 360° management 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.
Rules in force in October 2026. This is general information, not tax advice.
