Form 210 for Vacant Property of Non-Residents: When to File and How to Calculate

A common mistake among foreign owners is thinking they only have to file taxes in Spain if they rent out their property. That is not always the case.

A non-resident with an urban property in Spain may have an obligation to file Form 210 even if the property is vacant or used only as a second home.

What is imputed real estate income?

Imputed real estate income is an estimated tax income attributed to the owner for having an urban property in Spain at their disposal.

It does not require actual rental. It is enough that the property is not allocated to an economic activity nor rented for the entire year.

The NRIT Law establishes that, in the case of non-resident individuals, the imputed income from properties located in Spain is determined according to the rules provided in the Personal Income Tax regulations.

Who must file Form 210 for vacant property?

Normally it must be filed by the non-resident owner who has in Spain: a second home; a holiday property; an inherited unrented property; a vacant property pending sale; a property occasionally used by family members; a property not rented for part of the year.

If there are several owners, each must declare according to their ownership percentage.

When to file

The AEAT indicates that imputed income from urban properties is filed during the calendar year following the accrual, which occurs on 31 December each year. For electronic filing, direct debit can be made from 1 January to 23 December.

Example: imputed income for 2025 accrues on 31 December 2025 and can be declared during 2026 within the applicable deadline.

How to calculate

The calculation usually starts from the cadastral value of the property and the percentage applicable depending on the cadastral situation.

In general terms, the following applies: a percentage on the cadastral value; proportion for days at the owner's disposal; ownership percentage; tax rate corresponding to tax residence.

Example: property with cadastral value of €100,000 not revised in the last 10 years. Imputed income: 1.1% × €100,000 = €1,100. For an EU resident at 19% = €209/year. For a non-EU resident at 24% = €264/year.

The calculation may change if the property has been rented part of the year. In that case, it is split: rented period: rental income is declared; non-rented period: imputed income is declared. If the rental generates income, you should also review the applicable depreciation and related expenses.

Tax rate

In general terms, the NRIT rate is 24%. For residents in the European Union or the European Economic Area with effective exchange of tax information, the general rate applicable is 19%.

Therefore, a resident in France, Germany or Italy is not taxed the same as a resident in the UK, US or Switzerland. In the latter cases, it may also be worth assessing whether there is a basis to study the deduction of rental-related expenses for the periods when the property was actually rented.

Common mistakes

The most frequent errors are: not filing Form 210 because the property is not rented; filing late several accumulated years; misapplying the ownership percentage; declaring a single form for all co-owners; not distinguishing between rented and vacant days; using incorrect cadastral data; forgetting to declare non-prescribed previous years.

Required documentation

To properly prepare Form 210 for vacant property, it is recommended to have: property deed; IBI receipt; cadastral reference; ownership percentage; date of acquisition; non-resident taxpayer details; country of tax residence; rental periods, if any; Form 210 returns from previous years, if any.

What if Form 210 has never been filed?

If the non-resident owner has never filed Form 210, it is advisable to review non-prescribed years and regularise in an orderly manner.

Voluntary regularisation is usually better than waiting for a request from the Administration, especially if there is intention to sell the property, process an inheritance or properly justify the tax situation in Spain.

Conclusion

Having a vacant property in Spain does not mean being outside NRIT. Many non-residents must file Form 210 for imputed income even if they have not collected any rent.

At Spain Tax Experts we help non-resident owners review their situation, file Form 210 and regularise previous years when necessary.