What is the difference between self-use and rental for the Modelo 210?

The distinction goes beyond the calculation basis. It affects the filing deadline, the applicable expenses, and — for third-country nationals — the effective tax burden by a factor that can exceed two to one. For self-use or vacancy, the tax is levied on imputed income — a notional figure derived from the cadastral value. The formula is: cadastral value × imputation rate (1.1% or 2.0%, depending on whether the municipality's cadastral revaluation dates from 1 January 2012 or later, per DA 55 LIRPF) × tax rate × ownership share × days / 365. The tax rate is 19% for EU and EEA citizens, 24% for third-country nationals. The filing deadline is 31 December of the following year (tax year 2025; from tax year 2026, changed deadlines apply per Orden HAC/623/2026). For rental income, the tax is levied on actual receipts. EU and EEA citizens may deduct directly related expenses: mortgage interest, local property tax (IBI), community charges, insurance premiums, and depreciation. This can reduce the taxable base substantially — in many cases by 40% to 60% of gross rental income. For third-country nationals — British, US, Swiss, Canadian, Australian owners — current legislation (Article 24 LIRNR) denies expense deductions: the 24% rate applies to gross receipts. However, the Audiencia Nacional ruled on 28 July 2025 (SAN 3630/2025) that this exclusion violates the EU free movement of capital (Article 63 TFEU). The ruling is not yet final and the Spanish Tax Agency continues to apply current legislation pending the Supreme Court's decision. The filing deadline for rental income is 1 to 20 January of the following year. Where a property is partly rented and partly owner-occupied or vacant within the same tax year, two separate Modelo 210 declarations are required: one for the rental period (deadline: 1–20 January of the following year) and one for the self-use period (deadline: 31 December of the following year). This is one of the most common filing errors — many owners submit a single return when two are legally required, often resulting in an incorrect tax calculation and potential surcharges.