Spain treats the private use of a second home as an economic benefit that should be taxed similarly to rental income, even if no cash is received.

If you are tax resident outside Spain and you own an urban property in Spain (vivienda, apartment, townhouse, parking space linked to the home, etc.) that is:

• used personally by you or your family, or

• left empty and available for your use, and

• not linked to a business activity,

Spain requires you to declare a notional annual income for that property under the Non-Resident Income Tax (IRNR).  

This rule applies per property and per owner. If two people own the property 50/50, each owner files their own return for their share.  

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Who must pay it?

You must file imputed income if:

• you are a non-resident individual, and

• you own a Spanish urban property, and

• the property was not rented for all or part of the year (or was rented only part-year, in which case imputed income applies to the non-rented days).  

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When does it not apply?

Imputed income does not apply to:

• rural land (suelo rústico) unless it has an urban building classed as urban for cadastral purposes.  

• properties that are rented all year (those days are instead taxed as rental income).  

• properties you sold during the year: you only declare the proportional part for the days you owned it.  

• other exceptional situations

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Key practical points owners should know

• The taxable amount is not your market value or purchase price.

It comes from the cadastral value shown on your IBI bill.  

• The percentage is 1.1% or 2%, depending on whether the cadastral value was revised in the last 10 years.  

• You only pay for the days you owned and did not rent the property.

Example: if you rented it for 3 months, you impute income for the remaining 9 months.  

• It’s filed through Modelo 210, and it’s an annual filing.  

• Tax rate depends on where you live for tax purposes:

• 19% if you are resident in the EU/EEA with information exchange.

• 24% for all other countries (UK, US, Canada, etc.).  

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Deadlines

Imputed income accrues on 31 December each year.

You must file Modelo 210 during the following calendar year, with the practical deadline being 31 December of the next year.  

Example:

• Imputed income for 2024 → file anytime in 2025 up to 31 December 2025.