Modelo 210 imputed income for 2025: due by 31 December 2026

Who has to file it

If you live in the UK and own property in Spain, Spain taxes an 'imputed income' for every day in 2025 the property wasn't let: days you stayed there, days family or friends used it, and days it sat empty. You owe it even though you received no money.

There's none for a property under construction, or one that planning rules don't let you use. Days it was let are covered by the rental return instead.

How it's worked out

Start from the cadastral value (valor catastral) on your IBI bill. The imputed income is 1.1% of it if your town's values were revised in a general valuation in force from 1 January 2012, otherwise 2%.

If the property has no cadastral value, or it was never notified to you, use 1.1% of 50% of the higher of the purchase price and any value the tax authority has checked.

Pro-rate that figure by the days the property wasn't let and by your ownership share. UK residents then pay 24% on the result. No costs can be deducted from imputed income.

Example

Cadastral value €80,000, revised after 2012 (so 1.1%), owned outright, not let at all in 2025: €80,000 × 1.1% = €880 of imputed income, and €880 × 24% = €211.20 of tax.

Same property, let for 100 days and not let for 265: €880 × 265 ÷ 365 = €638.90, so €153.34 of tax on the imputed part, plus the rental return for the let days. A couple owning it 50/50 each pay tax on their half: €76.67 each.

The deadline, and what late filing costs

The imputed-income return for 2025 must be filed by 31 December 2026. For 2026 income the window is 1 April to 31 December 2027 (direct debit by 23 December).

Filing late before the tax office asks costs a surcharge of 1% plus 1% for each full month late, reaching 15% plus interest after 12 months. If the tax office finds an unfiled return first, penalties are higher.

The UK side

The UK doesn't tax you for using your own home, so there's no matching UK income and, in general, no UK foreign tax credit for this Spanish tax.