Non-Resident Property Tax in Spain: what's changing in 2027

If you own property in Spain but live elsewhere, you are required to file a Modelo 210 every year, whether or not you rent the property out. The next deadline is close: imputed income for 2025 must be declared by 31 December 2026. And from 2027, the deadlines and the form itself are changing. Here is what every non-resident owner needs to know.

Anyone who owns property in Spain but spends fewer than 183 days a year there is classed as a non-resident for tax purposes. Their annual tax obligations are all declared through the same form, the Modelo 210. Depending on how the property is used, an owner may need to file for one, two or all three of the following:

-Imputed income: declared simply for owning a property in Spain, for the periods when it is not rented out, even if it is never used.

-Rental income: declared for any rental activity during the year, whether the property is let for the whole year or only part of it.

-Capital gains: declared when the property is sold, within four months of the date of sale.

Because these can overlap in the same tax year, it is easy to underestimate how many separate filings one property can require.

George and his wife jointly own a home on the Costa del Sol. They live in the UK for eight months of the year and rent the property out while they are away, then spend the remaining four months there each summer. Because the property is jointly owned and used in two different ways, George and his wife must each file two separate Modelo 210s: one for imputed income covering the four months of personal use, and another for rental income covering the eight months it was let. For this one property, that is four Modelo 210s in total, from two owners who assumed they had one tax return to think about.

From 2027, the filing windows for both imputed income and rental income are changing, and the Modelo 210 will ask for considerably more detail than before. You can read the full breakdown in our 2027 Modelo 210 guide.

-Imputed income: tax for the 2025 tax year is due by 31 December 2026 (23 December if paying by direct debit). From 2027 onwards, the filing window will open on 1 April.

-Rental income: the deadline now depends on the result of the return. In the most common case, where tax is due, the window is 1–20 April. Where the result is zero or negative, it remains 1–20 January. Where a refund is due (for example, when tax has been withheld on the rent of commercial premises), the window opens on 1 February.

The government is also planning a major reform of imputed income. It has not been approved yet, but if it goes ahead, it would in principle apply from the 2027 tax year, with the first returns under the new rules filed in 2028. IberianTax will update its platform and guides as soon as the details are confirmed.

The form is in Spanish and full of tax jargon, the deadlines vary by type of income, and a small mistake can delay a filing altogether. Hiring a gestoría or lawyer often costs more than the tax itself. And many owners do not claim the expense deductions they are entitled to, so they end up paying more than they should.

IberianTax is an official collaborator of the Spanish Tax Agency (AEAT) and has filed more than 30,000 tax returns for non-resident property owners. Its customers rate it 4.9 out of 5 on Google.

The platform guides owners step by step in plain English, keeps up with each change in the rules, and is backed by an expert tax team whenever help is needed. Pricing is fixed and transparent, with VAT included and no hidden fees. Owners who opt in can also have their imputed income return filed automatically every year.

Avoid the last-minute rush. Create a free IberianTax account to check exactly what you owe, then file your Modelo 210 online in minutes.

More information:

Web: iberiantax.com

Mail: contact@iberiantax.com