Published · 4 November 2026
Form 210 Without Renting: Tax on a Property for Your Own Use in Spain
A holiday home, or one left empty, can create tax obligations even if it produces no income. We explain imputed income and the checks needed to prepare form 210.
Owning a property in Spain for your holidays can create tax obligations even if you never rent it out. If you are an individual who is not tax resident in Spain, you may have to declare imputed property income on form 210.
The obligation often raises questions: why declare anything if nothing has been received? Is it calculated only for the weeks of the holiday? Is paying IBI enough?
At MH Legal & Seguros we explain what to review in order to organise the taxation of a property kept for your own use or left empty.
Why is tax due on a property that is not rented out?
Imputed income is an amount that the tax rules attribute to certain properties placed at their owners’ disposal. It does not represent rent actually received.
The Spanish tax agency applies this taxation to non-resident individuals who own urban properties in Spain used for their own use or left empty, where they are not used for an economic activity. The absence of income therefore does not by itself remove the tax obligation.
This guide concerns individual owners. If the property belongs to a company, its specific regime must be analysed.
Related guideProperty taxes for non-residentsDoes form 210 replace IBI?
No. IBI and non-resident income tax are different obligations.
The IBI bill may provide information needed to prepare the return, such as the rateable value, but paying it is not the same as filing form 210.
To keep the file in order, retain the municipal bills and the proof of filing of the tax returns separately.
How is imputed income calculated?
The calculation requires two concepts to be kept apart:
- The imputed income or taxable base: the amount determined under the tax rules.
- The tax due: the result of applying the relevant tax rate to that base.
The percentage used to determine the imputed income is not the final tax rate.
Before calculating, identify the tax year, the rateable value, the owner’s share, the days to be counted and their tax residence.
Check the rateable value and the tax year
The rateable value must not be confused with the purchase price or with the reference value used for other taxes.
The form 210 instructions set out imputation percentages of 1.1% or 2%, depending on the circumstances of the property and the tax year. For 2025 there is a specific rule allowing 1.1% to be applied to certain rateable values whose revision took effect from 1 January 2012.
Do not reuse the percentage from an earlier return without checking that it still applies.
In addition, the amendment of article 85 of the Personal Income Tax Act introduces a change in the calculation system with effect from 1 January 2027. The year to which the income relates must be distinguished from the year in which the return is filed.
The Spanish tax agency sets out the imputation percentages, the proportional reduction by days and the cases in which no income is imputed.
AEAT: imputed income on an urban property for own useCheck the tax rate
For this income, the AEAT currently distinguishes 19% for tax residents of the European Union, Iceland, Norway and Liechtenstein, and 24% for other taxpayers.
Tax residence, not nationality, determines this classification.
Illustrative example: a holiday home in 2025
Assume a person who is tax resident in Germany:
- Owns 100% of a property throughout 2025.
- Keeps it at their disposal without renting it out.
- Has a rateable value of EUR 100,000.
- Meets the requirements for the 1.1% imputation percentage.
The calculation would be:
Imputed income
CalculationEUR 100,000 × 1.1%ResultEUR 1,100Amount due before any applicable deductions
CalculationEUR 1,100 × 19%ResultEUR 209
| Item | Calculation | Result |
|---|---|---|
| Imputed income | EUR 100,000 × 1.1% | EUR 1,100 |
| Amount due before any applicable deductions | EUR 1,100 × 19% | EUR 209 |
The EUR 1,100 is the base for the calculation, not the amount paid.
This example relates exclusively to the circumstances stated and to the 2025 tax year. It must not be transferred automatically to other properties or tax years.
Do only the days spent in Spain count?
No. The return is not calculated solely on the days the owner is physically present.
If the property remains at your disposal all year, using it for only a few weeks does not by itself reduce the period to be counted. The days must instead be adjusted where ownership does not cover the whole year or where the property is rented for part of it.
For example, if you buy during the year, report the date of acquisition. If you combine holidays and renting, keep a calendar that distinguishes both periods.
Related guideBuying a property to rentCan the property’s expenses be deducted?
No expenses such as community charges, utilities, insurance, mortgage interest or IBI are deducted in calculating this imputed income.
This rule must be distinguished from the treatment of income from a rented property. The expense rules for letting should not be applied to a property kept for own use.
What if the property belongs to several people?
The share held and the tax position of each owner must be identified.
The form instructions distinguish the return for this income from certain cases of joint filing between spouses relating to the transfer of properties. Buying as a couple does not mean a single form covers the imputed income of both.
If there is a usufruct or another right to enjoy the property, provide that documentation as well before preparing the calculation.
Deadline for form 210 on properties that are not rented
The deadlines have changed and must be checked according to the tax year:
2025
Filing periodFrom 1 January to 31 December 20262026
Filing periodFrom 1 April to 31 December 2027
| Tax year of the imputed income | Filing period |
|---|---|
| 2025 | From 1 January to 31 December 2026 |
| 2026 | From 1 April to 31 December 2027 |
For imputed income for 2026, payment by direct debit may be requested from 1 April to 23 December 2027.
The tax agency confirms that the new start of the period in April applies for the first time to imputed income relating to 2026.
Filing a return in 2027 for 2026 does not turn that income into income of the 2027 tax year.
The tax agency’s note on the changes made by Orden HAC/623/2026 explains the new calendar for imputed income and for income from rented properties.
AEAT: changes to the form 210 deadlinesAre there exceptions to imputation?
Yes. The instructions cover, among other cases, properties under construction and those that cannot be used for planning reasons.
Do not assume that renovation work, or a decision to keep the house closed, allows those exceptions to be applied. The circumstances and the documentation must be checked.
Which documents to prepare
To review form 210 for a property that is not rented, gather:
- NIE and identity document.
- Information on your tax residence.
- The deed and your ownership percentage.
- The IBI bill and rateable value details.
- Date of acquisition or transfer, where relevant.
- Rental periods, if there were any.
- Earlier returns and proof of filing.
Report any change of ownership, residence or use of the property.
Related guideHow to apply for a NIE in SpainFrequently asked questions
Do I have to review form 210 even if I have received no rent?
Yes. Imputed income may precisely relate to a property kept for own use or left empty.
Can I simply use the amount from the previous year?
Each tax year should be reviewed. The rateable data, the days, the ownership, the tax residence or the rules may have changed.
What if I rent it out for a few weeks?
The rental and the remaining period that may generate imputed income must be analysed separately.
What if I have not filed earlier returns?
The outstanding tax years must be identified and how to regularise them studied according to the circumstances.
Organise form 210 for your property in Spain
An orderly review makes it possible to identify the data needed and prepare the return within the relevant period.
At MH Legal & Seguros we advise international owners of property in Spain and coordinate the legal and tax steps with the professionals who need to be involved.
Contact our team to review the obligations for your own-use property in Spain.
Related guideForm 210 filed late: how to regularise itContactSpeak with MH Legal & SegurosGeneral information for non-resident individuals without a permanent establishment. The calculation must be checked against the tax year and the circumstances of the owner and the property. Deadlines and references checked against the AEAT and the BOE on 4 November 2026.