If you own a property in Spain and do not live here, the tax authority expects a return even when the property remains empty. Furthermore, since 23 June, the submission dates have changed.
Form 210 is the self-assessment return for Spain’s Non-Resident Income Tax. It must be filed by anyone earning income in Spain without a permanent establishment. For a property owner in Benalmádena, this involves three distinct scenarios: an empty property, a let property, and a sold property. Each carries its own calculation and filing deadline.
This is entirely separate from IBI: paying municipal property tax does not exempt you from filing Form 210.
Case 1: The property is empty or used for personal purposes
Even if you derive no income from the property, the tax authority imputes a deemed income simply for having the property at your disposal. This is calculated on the cadastral value, rather than the purchase price or current market value:
- 1.1% of the cadastral value if the municipality revised it during the tax period or in the preceding ten years.
- 2% in all other cases.
For the 2023, 2024, and 2025 tax years, a broader rule applies: it is sufficient for the cadastral revision to have taken effect from 1 January 2012 onwards. This rule applies to the return due by 31 December, allowing many owners to qualify for the lower 1.1% rate instead of 2%.
The tax rate is then applied to that base: 19% for residents in the EU, Iceland, Norway, or Liechtenstein, and 24% for all other non-residents.
Example: A flat with a revised cadastral value of €90,000 yields a tax base of €990, resulting in an annual tax liability of €188.10 for an EU resident. Whilst this figure may appear modest, leaving it undeclared over several years can accumulate substantial tax debt once regularised by the tax authority, alongside applicable surcharges and interest.
Note: No expenses may be deducted from imputed income.
Case 2: The property is let
In this scenario, you must declare the rental income derived from the property, based on the gross amounts accrued and deducting allowable expenses where applicable. There is a significant distinction regarding residence status:
- EU, Iceland, Norway, or Liechtenstein residents: You may deduct expenses directly linked to the letting, in accordance with Spanish Personal Income Tax law.
- Non-EU/EEA residents: No expenses may be deducted. Tax is levied on the gross income at a flat rate of 24%.
For a UK resident following Brexit, this change is substantial: the same rent on the same property now incurs a higher tax liability.
The deadlines changed in June
Order HAC/623/2026 of 12 June, published in the Official State Gazette on 23 June, modified the Form 210 tax calendar.
Current deadlines:
- Imputed income for 2025: Due by 31 December 2026 (the previous deadline remains unchanged).
- Rental income from July to September 2026 (filed quarterly): Due between 1 and 20 October 2026.
Key changes moving forward:
- Rental income from October to December 2026 (and annual aggregated filings for 2026): Due between 1 and 20 April 2027.
- Imputed income for 2026: Due between 1 April and 31 December 2027. The submission window no longer opens on 1 January.
The tax authority has issued guidance confirming that rental income accrued between April and September 2026 and filed on a non-aggregated quarterly basis retains its original deadlines. If you file on a quarter-by-quarter basis, October remains your submission month.
Case 3: You sell the property
When a non-resident sells a property, the buyer is legally required to withhold 3% of the purchase price and remit it to the tax authority using Form 211. This 3% serves as an advance payment on account, rather than the final tax liability.
The seller must subsequently file Form 210 to declare the capital gain—calculated as the difference between the transfer value and the acquisition value, taking into account relevant costs and taxes. The applicable tax rate is 19%. If the 3% withholding exceeds the actual tax liability, you may claim a refund for the excess; if it falls short, the balance must be paid.
Deadline: Three months, commencing one month after the completion date of the sale.
This is covered alongside other transaction taxes in our guide: Selling a property in Spain as a non-resident.
Three common mistakes to avoid
- Assuming IBI payment covers Form 210: These are separate taxes; IBI is municipal, whereas Form 210 is national.
- Failing to declare imputed income because the property is vacant: Vacant properties are precisely what this tax applies to.
- Delaying tax compliance until the property is sold: As a general rule, the tax authority’s right to assess tax debts expires after four years, although the exact statutory period depends on individual circumstances.
The same Ministerial Order also introduces a new annex requiring a detailed breakdown of deductible expenses on let properties. Anyone letting a property will now need to provide fuller justification for claimed deductions.
This note provides a general overview of the relevant tax mechanisms and does not constitute formal tax advice. Your precise tax liability will depend on your property’s cadastral value, your country of residence, and any applicable double taxation treaty.
If you intend to sell a property in Benalmádena and do not reside in Spain, establishing your tax liabilities and documentation requirements prior to agreeing a sale price is strongly recommended. Our seller questionnaire can clarify these matters in a few minutes. Alternatively, please contact us directly on +34 692 62 19 19.
