Enter your property tax values
€
Found on your local council tax bill (IBI / SUMA). Not the market price!
Most towns on the southern Costa Blanca (Torrevieja, Orihuela) apply 1.1%.
In Spain, every co-owner must lodge an individual return!
Total Annual Modelo 210 Tax
€ 198.55
€ 99.28 per owner (2 owners)
Filing Deadline: Due annually by 31st December for personal use in the previous calendar year.
Cadastral Valuation
€ 95,000
Deemed Income Factor
1.1%
Deemed Rental Income (Base)
€ 1,045
Tax Rate Applied
19%
Tax on Personal Use Days
€ 198.55
Amount Due Per Co-Owner
€ 99.28
Understanding Spanish Non-Resident Property Tax (Modelo 210)
Many foreign holiday homeowners are surprised to learn that Spanish tax law levies an annual tax on second homes, even when they are never rented out to third parties. The Spanish Tax Agency treats the availability of a holiday home as an imputed personal benefit (imputación de rentas).
The Calculation Formula:
- Step 1: Locate your property's Valor Catastral on your latest municipal tax receipt (IBI/SUMA).
- Step 2: Multiply by 1.1% (if the local council completed a general valuation in the last 10 years) or 2.0% (if older). This establishes your taxable deemed income.
- Step 3: Apply the statutory rate: 19% for EU/EEA citizens or 24% for non-EU residents (including UK owners post-Brexit).