What does your Spanish home owe this year?

You are a Spanish tax resident

More than 183 days a year in Spain, or your main interests there: Modelo 210 no longer applies. Your income, the home’s included, goes on the Spanish income tax return (IRPF). We don’t file it.

Modelo 210 for owning the home

Even if you never rent it out: a tax on a notional income, worked out from the cadastral value on the IBI receipt. One return per owner, for their share.

It only counts the days you owned the home and didn’t let it.

Modelo 210 on the rent

One return per owner, on their share of the rent: 19%, after the expenses of the days it was let.

One return per owner, on their share of the rent: 24% of the gross rent, with no expenses deducted.

One return per owner, on their share of the rent: 24% of the gross rent, with no expenses deducted.

VAT on holiday lets

From December 1, 2026, lets of 30 nights or fewer on the mainland and in the Balearics pay 10% VAT, declared every quarter (Modelo 303). We register you and file it: €29.95 a quarter.

Modelo 210 for the sale

The buyer holds back 3% of the price and pays it to the tax office within 1 month (Modelo 211). Your return follows in the 3 months after: it taxes the gain at 19%, and gets back what the 3% overpaid.

The town’s plusvalía: for a seller who doesn’t live in Spain, the buyer declares it in their place, within 30 working days.

Inheritance or gift tax

Each heir, or whoever receives the gift, files it (Modelo 650 for an inheritance, 651 for a gift), under the rules of the region where the home is, and the town’s plusvalía comes on top. We don’t file them yet: ask us. Then each new owner files their own Modelo 210.

The year you bought it

Bought from a seller who doesn’t live in Spain? You, the buyer, had to hold back 3% of the price and pay it within 1 month (Modelo 211): check with the notary or the lawyer of the purchase. We don’t file it.

The returns of earlier years

A return never filed can still be filed late, with a surcharge that grows with time: the sooner, the cheaper. The tax office can claim a return for 4 years.

Not sure what was filed? We check it, year by year, before anything else.

The letter from the Agencia Tributaria

Answer within the time it gives: at least 10 working days for a request, and the clock started when it was delivered. We read it and answer for you.

The IBI, paid to the town

The IBI is the town’s property tax: you pay it each year to the town hall or its tax office, not to the Agencia Tributaria. It is not the Modelo 210: paying it files no return.

The year you bought, it falls on whoever owned the home on January 1, 2025, unless the deed shares it out.

The year you bought, it falls on whoever owned the home on January 1, 2026, unless the deed shares it out.