Modelo 210 with multiple co-owners — how does it work?

Each co-owner generally files a separate declaration — proportional to their ownership share. For a married couple owning a property at 50% each, this means two separate Modelo 210 declarations as a rule. Each owner declares 50% of the imputed income (for self-use) or 50% of the rental receipts (for rental) and pays their share of the tax separately. With mixed use within the same year, the number doubles: two declarations per owner (one for rental income, one for imputed income), generally four declarations for two owners. Deadlines differ by income type: rental income by 20 January (tax year 2025; from tax year 2026, changed deadlines apply per Orden HAC/623/2026), imputed income by 31 December of the following year. The ownership share is established in the Escritura (notarial deed). 50/50 splits between married couples are common, but other distributions (for example 70/30 or three owners at one third each) are possible and calculated proportionally. Fiscaro supports multiple owners in a single wizard pass — the platform generates the required number of declarations based on the ownership shares entered.