How does the Modelo 210 work for owner-occupied properties?

An owner who uses their Spanish property personally and does not rent it out pays tax on so-called imputed income — a notional return that Spanish tax law derives from ownership alone. The calculation follows a fixed formula: cadastral value × imputation rate × tax rate × ownership share × days of ownership / 365. The imputation rate is 1.1% where the municipality carried out its most recent general cadastral revaluation (Ponencia de Valores) on or after 1 January 2012, otherwise 2.0% (legal basis: DA 55 LIRPF / AEAT Manual Renta 2025 §7.3.4 — fixed cutoff, not a rolling period). The tax rate is 19% for those tax-resident in the EU or EEA, and 24% for third-country nationals. An example: sole owner, cadastral value €150,000, municipality with post-2012 valuation, EU-resident, full-year ownership. Imputed income: €150,000 × 1.1% = €1,650. Tax: €1,650 × 19% = €313.50. For a third-country national with the same property: €1,650 × 24% = €396. No expense deduction is available for owner-occupied properties — neither for EU residents nor 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). Each co-owner files a separate declaration for their share.