Non-residents in Spain who own urban property for personal use or that remains vacant may be subject to Non-Resident Income Tax (IRNR) through the imputed income regime, which must be reported annually using Form 210.

This obligation applies to non-resident individuals who own urban properties located in Spain that are neither used for business activities nor rented out.

How Is the Imputed Income Calculated?

The taxable base is determined in accordance with Spanish Personal Income Tax (IRPF) regulations and is calculated based on the property’s cadastral value, as shown on the local Real Estate Tax (IBI) bill.

The following percentages apply:

• 1.1%: for properties located in municipalities where cadastral values have been revised, updated, or determined through a general collective valuation procedure and have become effective during the tax year or within the previous ten tax years.
• 2%: for all other properties.

Tax is calculated on the resulting taxable base, with no deduction of expenses permitted.

The resulting amount is deemed to apply to the entire calendar year. However, it will be reduced proportionally if the property was not owned throughout the full year or if it was rented out for part of the year.

Exceptions

No imputed income will apply in the following cases:

• Properties under construction.
• Properties that cannot be used due to urban planning restrictions.

Applicable Tax Rates

• 19%: residents of the European Union, Iceland, Norway, and, since July 11, 2021, Liechtenstein.
• 24%: all other taxpayers.

Filing Deadline

For returns submitted with direct debit payment, the filing period runs from January 1 through December 26, 2025.

---

---