Modelo 210 for Austrian residents — any special rules?

For Austrian property owners, the rules are essentially the same as for Germans: as EU citizens, they pay 19% on imputed income and rental income, with the option to deduct expenses against rental income. What matters is tax residency, not nationality. A German national tax-resident in Switzerland is treated as a third-country national; a British national tax-resident in Germany is treated as an EU resident. The double taxation agreement between Austria and Spain works in the same way as the German-Spanish agreement: Spain has the right to tax income from property on its territory. Austria credits the Spanish tax paid against the Austrian income tax liability — the credit method prevents double taxation. The IRNR paid in Spain must be reported in the Austrian tax return. The filing obligation in Spain exists independently of the DTA. Each co-owner must file a separate return — a married couple with 50% ownership each submits two Modelo 210 declarations. Austrian owners on Mallorca, Ibiza and the Costa del Sol represent one of the larger buyer groups — particularly in the holiday home and finca segment. The typical case is a self-used property: no rental income, tax liability arising solely from imputed income. On a cadastral value of €200,000 with the 1.1% imputation rate (DA 55 LIRPF, municipality with post-2012 valuation), the annual tax for a sole owner is €200,000 × 1.1% × 19% = €418. 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). One point that occasionally surprises Austrian owners: even if the property stands empty all year and is never visited, a tax liability arises through imputed income. Many learn of this only at the notary — either when buying or later when selling, when the notary asks for proof of tax compliance. The Justificante — the official filing receipt for the Modelo 210 — serves as documentation for the Austrian tax return and should be retained.