What does owner-occupied mean for the Modelo 210?

Owner-occupied for IRNR purposes means the property is available for the personal use of the owner or their family — regardless of how often or how long it is actually used. A common misconception: many owners believe no tax liability arises if they use the property for only two weeks a year, or do not visit it at all. This generally makes no difference to the tax treatment. What matters is not actual use but availability — as long as the property is at the owner's disposal and not rented out, it is generally treated as owner-occupied for tax purposes. Vacancy is generally treated the same as owner-occupation. A property that stands empty all year triggers the same imputed income as one that is regularly occupied. The formula, the imputation rate and the tax rate are identical. The distinction from rental is clear: as soon as the property is made available to a third party for consideration — whether for one week or twelve months — it constitutes rental. For the rental period, actual rental receipts are taxed, not imputed income. Where a property is partly rented and partly owner-occupied within the same year, two separate declarations are generally required. The filing deadline for imputed income from owner-occupation or vacancy is 31 December of the following year (tax year 2025; from tax year 2026, changed deadlines apply per Orden HAC/623/2026).