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September 15, 2026
Imputed income 2025

Time to Declare Modelo 210 for 2025

Do you own a property in Spain without being a tax resident in the country? Then you normally need to file Modelo 210 for the days during 2025 that the property was available for personal use or left vacant.

The declaration must be submitted by December 31, 2026. Therefore, it is good to check the information and start the declaration in good time.

What is the Imputed Tax?

Even if the property has not been rented out, the Spanish tax authority calculates an imputed income. The tax is calculated based on the property's assessed value, *valor catastral*, which is usually found on the IBI notice. The tax is often called imputed tax or *imputed income tax*. It is not the same as the municipal property tax IBI.

Who Needs to File Modelo 210?

You normally need to declare if you:

  • are an individual and not a tax resident in Spain,
  • own a property or other urban real estate in Spain,
  • have used the property yourself or left it vacant during all or part of 2025.

If the property has been rented out, the imputed tax is calculated only for the days it was not rented. If there are multiple owners, each owner must file their own declaration based on their ownership share.

Check This Before You Start

To ensure the declaration is correct, you should check:

  • the property's referencia catastral,
  • current valor catastral,
  • your ownership share,
  • how many days you owned the property during 2025,
  • how many days the property was rented.

The information is usually found in your IBI notice, purchase documents (escritura de compraventa) and any rental summary.

File the Declaration Directly in Estity

With Estity, you can file the declaration yourself and see how the tax is calculated. If the property information is already registered, you only need to check that it is still current. Once everything is complete, the declaration can usually be done in about three minutes. You follow the process step by step and receive confirmation and a receipt when the declaration has been submitted. If you have sold the property, it is important to state the sale date for the transfer in the declaration.

Has your tax residency changed during 2025? Then check what applies to your specific situation before starting the declaration.

Official Information

Read more at the Spanish Tax Agency:

Imputed Taxation of Properties for Personal Use

Modelo 210 and Current Declaration Deadlines


Declare Modelo 210
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What our customers say

Reviews

Trustpilot
A very smooth and user-friendly platform! They are highly responsive to improvements and new feature requests, and more often than not, they have already thought of them and have new functions continuously in the pipeline. I have now tested both types of tax declarations, and the process was very smooth and affordable. I have also started entering ongoing expenses, which will make the next tax declaration even easier since the costs are automatically sorted into the correct categories. The next step I still have left to try is uploading photos, information, manuals, and a calendar for my Spanish property, so I can present it neatly through a direct link to guests who want to rent it.
Anna EProperty owner, Spain
Trustpilot
A fantastic service for keeping track of your property abroad. It makes it easy to file both the annual rental tax and the regular annual tax. It’s also great that you can upload all important property documents, so everything is stored in one place. It’s easy to share access with other family members, so everyone can stay informed. The support is excellent and always available if you have any questions. I can truly recommend Estity to others looking for a service to manage and file taxes for their properties, especially in Spain.
Anna JProperty owner, Spain
Customer quote
When I made the declaration with Estity, it was very educational and simple. I will do the "rental tax" in January as well. Thank you for a simple and good service 🙂
Björn NProperty owner, Spain
Trustpilot
Very good site that simplifies owning property abroad. They also have good features such as declarations that they can handle.
Peter AProperty Owner in Spain, Spain
Trustpilot
We became property owners in Spain almost 2 years ago. The real estate agent and lawyer handled all the administration, which made it impossible for us to understand all the events and transactions. Everything was done correctly, but something was missing until we found Estity, this Swedish site that now gives us all the understanding of what it means to own and manage a property in Spain. The support is exemplary, knowledgeable, with quick and informative follow-up. It has suddenly become so much easier for us to own a property in this country, it gives us full control. I really want to recommend Estity.
Ulf MProperty owner, Spain, Spain
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Owning a property in Spain is wonderful but also involves a lot of Spanish bureaucracy and language difficulties. Being able to use the help "Estity" offers, and avoid hiring expensive Spanish lawyers, is incredibly helpful.
Peter EProperty owner, Spain