What is the difference between owner-occupied and vacant property under the Modelo 210?

From a tax perspective, there is generally no difference. Both owner-occupied and vacant properties as a rule trigger imputed income — calculated using the same formula, the same imputation rate and the same tax rate. The reason: Spanish tax law does not look at actual use but at availability. As long as the property is at the owner's disposal and not rented to third parties, it is generally treated as owner-occupied for tax purposes — regardless of whether the owner actually lives there. Both cases use the same calculation: cadastral value × imputation rate (1.1% or 2.0% per DA 55 LIRPF) × tax rate (19% EU/EEA, 24% third countries) × ownership share × days / 365. The deadline in both cases is 31 December of the following year (tax year 2025; from tax year 2026, changed deadlines apply per Orden HAC/623/2026). The only practical difference lies in the description of the situation — not in the calculation or the tax liability. For the AEAT, the property is either rented (in which case rental income is taxed) or not rented (in which case imputed income is taxed). There is no third category.