Form 210 is the non-resident income tax (IRNR) return filed every year by anyone who owns a home in Spain and is tax resident in another country. Even if the home is not rented out, the tax office imputes income of 1.1% or 2% of the cadastral value and charges 19% on it if the owner lives in the EU, Iceland, Norway or Liechtenstein, or 24% in other cases, for example for British or American owners.
From 2026 income onwards the deadlines also change: Order HAC/623/2026, published in the Official State Gazette on 23 June, pushes back the filing of imputed income and moves rentals with tax to pay to a single return in April of the following year. This article is for information only and is no substitute for advice from a tax adviser.
Who has to file form 210?
Anyone who is not tax resident in Spain and earns income here without a permanent establishment. For a homeowner, that means three situations: keeping the home available without renting it (imputed income), renting it out (rental income) or selling it (capital gain). You are tax resident in Spain, and do not file form 210, if you spend more than 183 days a year here or have the centre of your economic interests here.
How much does a non-resident pay on an empty home?
For a home you do not rent out you declare imputed income: 1.1% of the cadastral value if it was revised in a general revaluation effective from 2012, or 2% in other cases. The 19% or 24% rate is applied to that figure, with no expenses deductible, and the income is prorated by the days of the year you owned the property.
| Cadastral value | Imputed income (1.1%) | Tax, EU resident (19%) | Tax, non-EU resident (24%) |
|---|---|---|---|
| €80,000 | €880 | €167.20 | €211.20 |
| €150,000 | €1,650 | €313.50 | €396 |
| €300,000 | €3,300 | €627 | €792 |
The cadastral value appears on the IBI property tax bill. On the Costa del Sol it is usually far below the market price, so for most flats the annual tax on an empty home amounts to a few hundred euros.
How is a non-resident taxed when renting out their home?
If you rent it out, there is no imputed income for those days: you are taxed on what you collect. The difference between EU and other residents is large. A resident of the EU, Iceland, Norway or Liechtenstein pays 19% on net income, after deducting expenses such as IBI, community fees, utilities, insurance, repairs and depreciation. Everyone else pays 24% on gross income, with no expenses deductible under current rules.
| Situation | Tax base | Rate |
|---|---|---|
| Empty home, any non-resident | 1.1% or 2% of the cadastral value | 19% EU/EEA · 24% others |
| Rental, EU/EEA resident | Income minus deductible expenses | 19% |
| Rental, others (UK, US…) | Gross income | 24% |
| Sale of the home | Capital gain | 19%, with 3% of the price withheld |
With rent of €12,000 a year, a German owner with €4,000 of documented expenses would pay about €1,520 (19% of €8,000), while a British owner would pay €2,880 (24% of €12,000). For holiday lets you also need the Andalusian tourism registration and, from 1 December 2026, the VAT planned for furnished lets of up to 30 nights.
What is the filing deadline for form 210?
Order HAC/623/2026 changes the deadlines for property income from income accrued in 2026 onwards. This is how they stand:
| Type of income | 2025 income | 2026 income onwards |
|---|---|---|
| Imputed income (home not rented) | 1 January to 31 December 2026 | 1 April to 31 December of the following year (until 23 December by direct debit) |
| Rental with tax to pay | Quarterly: first 20 days of April, July, October and January | First 20 days of April of the following year, separate or grouped |
| Zero-tax return | 1 to 20 January of the following year | 1 to 20 January of the following year |
| Sale of the home | Three months after the month following the sale | No change |
In practice, imputed income for 2026 will be declared between 1 April and 31 December 2027, and 2026 rentals with tax to pay from 1 to 20 April 2027. Under the order's final provision, for rentals declared separately the change applies from the last quarter of 2026, so the first three quarters keep their quarterly deadline. The new form is used for all returns filed from 1 January 2027.
How is form 210 filed?
It is filed online on the Tax Agency's electronic portal, using a digital certificate, Cl@ve or a representative, and paid from an account in Spain or another SEPA country. If there are several owners, each files their own form 210 for their share, and each property goes on a separate return. Most non-resident owners delegate it to a tax adviser in Spain.
Conclusion
Form 210 is not expensive for an empty home, but it is compulsory every year and surcharges build up if it is forgotten. Before buying on the Costa del Sol, include this annual cost alongside IBI and community fees. At EVS Property we help you estimate the costs of keeping your home as a non-resident and put you in touch with trusted tax advisers in Málaga and Marbella.
Frequently asked questions
How much is non-resident tax in Spain?
The general rate is 24%, and 19% for residents of the EU, Iceland, Norway and Liechtenstein. For an empty home it is charged on 1.1% or 2% of the cadastral value, which for most coastal flats comes to a few hundred euros a year.
How do I know if I am tax resident in Spain?
You are if you spend more than 183 days of the calendar year in Spain, if the main centre of your activities or economic interests is here, or, unless proven otherwise, if your non-separated spouse and minor children live here. If you are, you file Spanish income tax (IRPF), not form 210.
What happens if I do not file form 210?
The tax office can claim the tax with late-filing surcharges or, if it finds the omission itself, with a penalty. Debts of non-residents who own a home in Spain are easy to trace through the Cadastre, and the notary takes them into account when you sell.
Do British owners pay more non-resident tax since Brexit?
Yes. No longer being EU residents, they moved from 19% to 24% and, if they rent out, they can no longer deduct the home's expenses, so they are taxed on gross income.
