Modelo 210 for German residents — what applies?

German property owners benefit from the EU tax rate of 19% — on both imputed income and 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. These rates apply to ongoing income — self-use and rental. Capital gains on property sales are subject to different rules. When renting out, EU citizens can deduct expenses directly related to the rental income: mortgage interest, IBI (local property tax), community charges, insurance premiums and depreciation. Tax is levied on the net amount after deductions. For self-use or vacancy, imputed tax is calculated on the cadastral value — cadastral value × imputation rate (1.1% or 2.0%, depending on the municipality's valuation date per DA 55 LIRPF / AEAT Manual Renta 2025 §7.3.4) × 19% × ownership share × days of ownership / 365. The double taxation agreement between Germany and Spain assigns the taxing rights clearly: Spain has the right to tax income from Spanish property. The IRNR paid in Spain is credited against the German income tax liability — no double taxation arises. In the German tax return, Spanish property income is reported in Anlage AUS. The Progressionsvorbehalt (progression proviso) may increase the German tax rate on other income, but the Spanish income itself is not taxed twice. The filing obligation in Spain exists independently of the DTA. Any owner of Spanish property who is tax-resident in Germany must file the Modelo 210 — deadline for imputed income: 31 December of the following year (tax year 2025; from tax year 2026, changed deadlines apply per Orden HAC/623/2026), for rental income: 1–20 January of the following year. A practical example: a couple from Munich owns a holiday flat in Mallorca (cadastral value €180,000, municipality with post-2012 valuation, 50% ownership each). Imputed income per person: €90,000 × 1.1% = €990. Tax per person: €990 × 19% = €188.10. This €188.10 is credited against their German tax. Two declarations are required — one per owner.