Modelo 210 Guide
How to Calculate Modelo 210 for Self-Use: Step by Step
Calculate your Modelo 210 self-use tax step by step: cadastral value × factor × tax rate. With worked example, FAQ, and special cases.
Do you need to file Modelo 210?
Three values. One formula. If you know your cadastral value, you can calculate your tax in two minutes.
The Formula
Cadastral value × Factor (1.1% or 2.0%) × Tax rate (19% or 24%)
= Your Modelo 210 self-use tax
Calculate your tax for free Enter your cadastral value — result in 2 minutes. Go to tax calculator →
What Is Modelo 210 Self-Use Tax?
If you own property in Spain but are not a tax resident, you must pay tax on so-called imputed income (Renta imputada) — even if you never rent the property out. The Spanish tax authority (AEAT) assumes the property generates an economic benefit simply by being available for your use.
The tax base is derived from the cadastral value (Valor catastral) — the officially assessed value of the property, which is typically much lower than the market price or purchase price.
The declaration is filed using Modelo 210 once per year. Up to tax year 2025, the deadline is 31 December of the following year (e.g., tax year 2025 must be filed by 31 December 2026). From tax year 2026, the filing period shifts to April 1 – December 31 of the following year (Order HAC/623/2026).
What You Need
- Cadastral value (Valor catastral) — found on your IBI receipt or the Catastro portal
- Revision year (Año de revisión) — determines the factor (1.1% or 2.0%)
- Ownership share — as stated in the Escritura (e.g., 50% for two owners)
- Country of residence — determines the tax rate (19% or 24%)
- NIE — Spanish tax identification number, required to file with the AEAT
Step-by-Step Calculation
Step 1 — Find Your Cadastral Value
You can find the cadastral value in three places:
- IBI receipt (Impuesto sobre Bienes Inmuebles) — the annual municipal property tax bill
- Catastro portal — look it up online with your Referencia Catastral
- Escritura — the notarial deed often contains the cadastral value at the time of purchase
Example: An apartment in Port d'Andratx (Mallorca) has a cadastral value of €95,000 according to the 2025 IBI receipt.
Tip: One of the most common mistakes is using the purchase price instead of the cadastral value. The purchase price is typically far higher — leading to an inflated tax bill.
Step 2 — Determine the Factor
The factor depends on when your municipality last revised its cadastral values:
| Revision year | Factor |
|---|---|
| Revised on or after 1 January 2012 | 1.1% |
| Revised before 1 January 2012 | 2.0% |
The cutoff date is fixed at 1 January 2012 (source: DA 55 LIRPF / AEAT Manual Renta 2025 §7.3.4).
Example Calvià: The municipality of Calvià (incl. Port d'Andratx) last revised cadastral values in 2017. Since 2017 falls on or after 1 January 2012 → factor 1.1%.
Step 3 — Calculate the Tax Base
Cadastral value × Ownership share × Factor = Renta imputada (imputed income)
Example (50% share):
€95,000 × 50% × 1.1% = €522.50
Step 4 — Apply the Tax Rate
| Country of residence | Tax rate |
|---|---|
| EU / EEA (e.g., Germany, Austria, France) | 19% |
| UK / Switzerland / Third countries | 24% |
Renta imputada × Tax rate = Modelo 210 tax
Start the Wizard Fiscaro calculates everything automatically — just enter cadastral value, revision year, and country of residence. Start Wizard →
Worked Example
Cadastral value: €95,000
Ownership share: 50%
Share of cadastral value: €47,500.00
Factor (Calvià 2017): 1.1%
Renta imputada: €522.50
Tax rate (EU): 19%
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Tax per owner: €99.28
With two owners at 50% each, each owner files their own Modelo 210 — €99.28 each. The deadline for tax year 2025 is 31 December 2026.
Fiscaro calculates and generates both declarations in one go — from 59.95 € for two owners.
Calculate for free now Enter your cadastral value, see your result instantly. Calculate now →
Special Cases
Part-Year Ownership
If you bought or sold the property mid-year, the imputed income is prorated:
Renta imputada × (Days owned / 365) = Prorated imputed income
Example: Purchase on 1 July → 184 days
€522.50 × (184 / 365) = €263.45
Tax (19%): €50.06
Mixed Use (Self-Use + Rental)
If you rent out the property for part of the year and use it yourself for the rest, each period is declared separately — rental income via one Modelo 210 and self-use via another.
More details: Modelo 210 vs. Rental Income →
Different Ownership Shares
Owners don't have to hold equal shares. Each owner's tax is calculated individually:
Owner A (70%): €95,000 × 70% × 1.1% = €731.50 → × 19% = €138.99
Owner B (30%): €95,000 × 30% × 1.1% = €313.50 → × 19% = €59.57
Common Mistakes
Wrong factor: Many owners default to 2.0% even though their municipality revised cadastral values on or after 1 January 2012. This doubles the tax base unnecessarily.
Purchase price instead of cadastral value: The purchase price is not the cadastral value. The Valor catastral is typically 30–50% of the market price. Using the purchase price means paying several times the actual tax.
One declaration for two owners: Each owner must file their own Modelo 210 — including married couples. There is no joint return for IRNR.
Self-Use vs. Rental — Comparison
| Criterion | Self-use | Rental |
|---|---|---|
| Tax base | Imputed income (notional) | Actual rental income |
| Tax rate EU | 19% | 19% |
| Tax rate UK / CH | 24% | 24% |
| Deadline | 31 Dec of following year | Quarterly (20th after quarter-end) |
| Expense deduction EU | No | Yes (depreciation, repairs, municipal tax, etc.) |
Note: Since 2024, rental income can also be declared as an annual aggregate return — similar to self-use.
Related Questions
- How does the Modelo 210 work for owner-occupied properties?
- What does owner-occupied mean for the Modelo 210?
- What is the difference between owner-occupied and vacant property under the Modelo 210?
- Do I have to file the Modelo 210 if the property is empty all year?
- How do I calculate the self-use and rental portions?
Sources
- AEAT — Modelo 210: Impuesto sobre la Renta de no Residentes (IRNR), official form description
- Ley del IRNR (Real Decreto Legislativo 5/2004) — Art. 24(5) (imputed income)
- Dirección General del Catastro — Consulta de datos catastrales (catastro.meh.es)
Conclusion
The self-use tax for non-residents is a straightforward calculation: cadastral value × factor × tax rate. If you know these three values, you have your answer in two minutes. Fiscaro automates the entire process — from cadastral value lookup to the finished declaration.
Start the Modelo 210 Wizard Enter cadastral value, calculate tax, file your return — from 34.95 €. Start Modelo 210 Wizard →
Frequently Asked Questions
Which cadastral value should I use?
Use the cadastral value that applies to the relevant tax year — in practice, the value shown on the IBI receipt for that year.
What if I don't have an IBI receipt?
You can look up the value on the Catastro portal using the Referencia Catastral. You'll find it in the Escritura (notarial deed).
Do I have to do the calculation myself?
No. Fiscaro does it automatically — you enter the cadastral value, revision year, and country of residence, and the Wizard handles the rest.
How much does Fiscaro cost?
The calculator is free. The full declaration including filing costs from 34.95 € per year and owner.
Does the same formula apply to all municipalities in Spain?
Yes — the formula is standardised under the IRNR. What varies is the factor (1.1% or 2.0%) depending on the municipality's revision year.
What if my cadastral value has changed?
Use the cadastral value for the specific tax year — not the most recent one.
Does the self-use tax apply to garages and parking spaces?
Yes — separate cadastral references have their own Valor catastral and can trigger their own tax obligation. The amounts are usually small.
What happens if I don't file the self-use tax?
Voluntary late filing: 1% surcharge per month of delay — up to 12% after 12 months. From the 13th month: a fixed 15% plus late payment interest. If you wait for the AEAT to contact you, you also risk formal penalties.
Related articles: Back to overview → · Calculator → · Modelo 210 vs. Rental Income →
Disclaimer: This article is for general information purposes only and does not constitute tax advice. The content has been carefully researched but makes no claim to completeness or currency. For individual tax questions, please consult a qualified tax advisor. Fiscaro accepts no liability for decisions made on the basis of this article.
Hanns-Christopher Deppe
Founder of Fiscaro · Real Estate Economist & Dipl. Industrial Engineer · Agent in Mallorca
Hanns-Christopher has lived in Mallorca for over 15 years and has guided hundreds of non-residents through their Spanish tax obligations. He founded Fiscaro to make the Modelo 210 process as simple as possible.
This article is for general information purposes only and does not constitute individual tax advice. For an assessment tailored to your specific circumstances, we recommend consulting a qualified tax adviser or Spanish gestoría.
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