Non-Resident Property Tax in Spain: Don’t Forget Modelo 210

If you have an apartment, house or even just a parking space in Spain, do not live there permanently and do not rent it out, this article is for you.

Many non-resident owners think: “I don’t earn any income from my Spanish property, so I don’t have to pay anything.”

Unfortunately, in Spain that is not how it works. Even if your place is empty most of the year, the Spanish tax system assumes a small “imputed income” simply because you own and can use that property.

This is where IRNR – Impuesto sobre la Renta de No Residentes – and Modelo 210 come in.

What You Need to Do Before the End of 2025

If you are a non-resident and you own property in Spain that is not rented out, you must:

• File the IRNR tax return (Modelo 210)
• For the 2024 tax year
• By 31 December 2025

This return declares the “imputed income” on your Spanish property. You are not declaring actual rent; you are declaring a notional amount that the tax office assumes you could benefit from by owning and using that property.

If you do nothing and simply ignore it, the tax office (Hacienda) does not forget. They see the property in the cadastre and in the land registry and simply wait for the tax that should come with it.

Garages and Storage Rooms Also Count

One of the most common mistakes is to think:

“The apartment is one thing and the garage is just a little extra. I’ll just declare everything together.”

In many cases, this is wrong.

Look at your Escritura (title deed) or your property registry documents. In Spain, it is very common that:

• The apartment has its own cadastral number
• The garage space has a different cadastral number
• A storage room (trastero) can also have its own cadastral number

If they are separate units in the paperwork, then for the tax office they are separate properties.

That means:

• You must file separate Modelo 210 returns:
  • One for the apartment
  • One for the garage
  • One for the storage room, if it is a separate unit
• You cannot simply add them together in a single declaration

Ignoring a garage or storage room because “it is small” is a classic way to create problems and fines later.

The Tax Office Will Not Send You a Bill

Another big misunderstanding is expecting a friendly letter or a payment slip from Hacienda saying:

“You own a property, here is your IRNR bill, please pay.”

For IRNR Modelo 210, it does not work like that.

The calculation of the tax, the completion of the form, and the submission and payment are all your responsibility as the owner.

The tax office already knows you own the property. They can see cadastral values and ownership records. They simply wait for you to comply. If you do not file and do not pay, they can:

• Calculate what you should have paid
• Add surcharges and interest
• Issue fines

And this can happen several years later, when you least expect it — for example, when you try to sell the property or when they compare cadastre records and tax data.

Why You Should Not Wait Until 30 December 2025

In theory, you have until 31 December 2025 to file for the 2024 tax year.

In practice, leaving it to 30 December is a bad idea:

• Banks and asesorías can be busy or closed
• Online systems can be overloaded
• You may discover missing documents at the last minute
• Any small mistake becomes stressful under time pressure

A much calmer scenario:

1. Now: check your Escritura and cadastral data.
2. Confirm how many separate units you own (apartment, garage, storage room).
3. Contact your asesor fiscal or gestor if you are not comfortable calculating and filing yourself.
4. File the necessary Modelo 210 for each unit well before the deadline.

Then you can enjoy your holidays and New Year with a clear head and no “Hacienda anxiety”.

How IRNR on Imputed Income Works

Without going into complex formulas, it is useful to understand the logic behind this tax:

• Spain assumes that owning a property, even if it is empty, gives you a benefit (you can use it as a second home, holiday place, etc.).
• This benefit is treated as a small “imputed income” based on the cadastral value of the property.
• As a non-resident, you pay IRNR on that notional income via Modelo 210 once a year for the previous year.

You are not paying twice on actual rent because in this scenario the property is not rented out at all. If you do start renting, the rules change: you then declare real rental income instead of imputed income.

Practical Checklist for Non-Resident Owners

If you recognise yourself in this situation — holiday home in Spain, not resident, not renting — use this simple checklist:

• Do you own any property in Spain (apartment, house, parking space, storage room)?
• Are you non-resident for Spanish tax purposes?
• Is the property not rented out at all?

If yes to all:

1. Identify each separate property unit and its cadastral number.
2. Arrange to file IRNR Modelo 210 for 2024 before 31 December 2025.
3. File a separate return for each unit (for example, apartment and garage).
4. Do not wait until the last days of December.
5. If you are unsure, talk to an asesor fiscal who understands non-resident taxation.

Close This Topic Before the New Year

Owning a home in Spain should be about sunshine, paella and time with family — not about surprise letters from the tax authorities.

If you take care of your IRNR Modelo 210 filings now, you:

• Avoid fines and interest later
• Keep your ownership record clean
• Make future sales or residency applications easier

Most importantly, you can raise a glass at New Year’s Eve in Spain or abroad knowing that this obligation is off your to-do list.

Better to solve it now and enjoy your Spanish home with a truly peaceful mind. 🥂🇪🇸