How is mixed use handled under the Modelo 210?

Where a property is partly rented and partly owner-occupied or vacant within the same calendar year, two separate Modelo 210 declarations per owner are generally required. The split is made by calendar days as a rule. Rental days are the days on which a rental agreement was in effect. All remaining days of ownership are generally treated as self-use or vacancy. For the rental period, actual rental receipts are taxed (deadline: 1–20 January of the following year (tax year 2025; from tax year 2026, changed deadlines apply per Orden HAC/623/2026)). For the self-use period, imputed income is calculated pro rata — cadastral value × imputation rate × tax rate × ownership share × self-use days / 365 (deadline: 31 December of the following year). The most common error with mixed use: owners file only one declaration and forget the second. This results either in rental income going undeclared or in the imputed income for self-use days being omitted. With two co-owners (for example, a married couple with 50% each) and mixed use, four declarations per year are generally required: two owners × two income types.