Imputed Income Tax 2025 – time to declare (Modelo 210)

Declare as you do at home and be done in 3 minutes - we have created the opportunity to easily and securely make your declarations on your own without the support of legal/tax representatives. This way, as a property owner in Spain, you gain a better understanding and control over the whole process while we gather everything in one place, great, right!

As a non-resident property owner in Spain, you need to declare your imputed income (Imputed Income Tax). For the income year 2025, the declaration must be submitted in 2026. If you are declaring for the first time, simply fill in the details about yourself and your property. If you have done it before, everything is already saved, ready to be used again.

In Estity, it's easy to make your declaration yourself and requires no prior knowledge, the system is updated according to current regulations. Estity is a collaborator and approved tax representative with the Spanish tax authorities.

You only need to fill in:

• who the owner is
• what the property's cadastral value is (found in your deed - Escritura, IBI receipt)
• if the property has been rented out and for how many days
• how you want to pay your tax - via Estity, direct debit with withdrawal on 31/12, or via your Spanish bank office.

Price 79€ per owner, with discount code 20% - 63.20€ per owner

Discount code: CONTINUE20 - 20% until 2026-04-30

The code is used in the final step when paying for the service.

What is Imputed Income Tax in Spain?

Imputed Income Tax is a tax that applies to you if you own a property in Spain but do not rent it out. It may seem unexpected – but the Spanish tax authorities assume that a property always has an "economic value," even if it is only used privately.

Why does the tax exist?

The idea is that your property is considered to provide you with a benefit (a kind of fictitious income) because you can use it yourself or have the opportunity to rent it out. You are therefore not taxed on actual income – but on a calculated (imputed) income.

How is the tax calculated?

The calculation is based on the property's cadastral value (valor catastral).

Simplified: 1.1% or 2% of the cadastral value (depending on when the value was updated)

On this amount, tax is paid: 19% (EU/EEA citizens, e.g., Swedes), non-EU/EEA citizens 24%

If you rent out the property?

Then different rules apply: You declare actual rental income, but for periods when the property has not been rented out, you still need to declare imputed income for that time.

When should the imputed tax be declared?

Imputed tax is declared once a year and applies to the previous year, i.e., in 2026, we declare for the tax year 2025. The last date for submission and payment is December 31, but you can already submit it now.