Frequently asked questions

Yes. Spain taxes non-residents on so-called ‘imputed income’ — a calculated rental income assessed at 1.1% or 2% of the cadastral value, depending on when the cadastral values in the municipality were last revised. You must file Form 210 every year, even if the property is empty or used only for personal holidays.

For personally used properties (not rented out), you must file between 1 January and 31 December of the year following the tax year. For tax year 2025, the deadline is 31 December 2026. Slightly different rules apply for rental income.

Yes. The AEAT’s claim lapses four years after the filing deadline has passed, so past years can still be filed. Choose the years concerned on the file for earlier years page; we calculate each year under the rules that applied to that year. The price stays €87 for the first return and €43.50 for each additional one — every extra year counts as an additional return. After filing, the AEAT issues a separate assessment for a surcharge and interest; that amount is charged directly by the tax authority.

The Spanish tax office can demand back taxes for the last four years, plus interest and surcharges. If you file late of your own accord, the surcharge is 1% plus a further 1% for each full month of delay, and 15% plus interest once twelve months have passed. If the tax office contacts you first, a penalty applies instead, which is considerably higher. Voluntary filing is always the best option.

If you are resident in an EU country, Norway, Iceland or Liechtenstein, the rate is 19%. If you live outside the EU/EEA (including the UK after Brexit), the rate is 24%. Tax is calculated on the property’s imputed income: 1.1% or 2% of the cadastral value, depending on when the municipality last revised its cadastral values (see the next question).

The basic rule in Spanish income tax law (article 85 of Ley 35/2006) is 1.1% of the cadastral value if the municipality’s revised values took effect in the tax year or in the ten years before it, and 2% otherwise. For the tax years 2023, 2024 and 2025 a transitional rule applies instead (disposición adicional 55ª of the same law, which the Agencia Tributaria also applies to non-residents): 1.1% for every municipality whose revised values took effect on or after 1 January 2012. A municipality revised in 2013, for example, has 1.1% for 2025 although the revision is twelve years old. For 2021 and 2022 the ten-year rule applied. The Agencia Tributaria publishes the list of municipalities for each year, and the calculator uses that list year by year.

The cadastral value (Valor Catastral) is the official tax value of your property, which the Spanish authorities use to calculate the non-resident tax. It has nothing to do with the market value and is normally well below it. You will find the cadastral value on your annual IBI bill (Impuesto sobre Bienes Inmuebles) — usually shown as Valor Catastral Total or Base Imponible. SpainTax works out everything else automatically. View a sample IBI receipt →

Yes. Garages and storage rooms count as separate units for tax purposes and each requires its own tax return, whether or not they belong to the same apartment. At SpainTax these additional returns come at no extra cost.

Yes. Spanish tax law requires each co-owner to file their own tax return for their share of the property — married couples cannot file jointly either. A couple owning 50/50 therefore files two returns. At SpainTax the first return costs €87 and each additional one €43.50, so a couple pays €130.50 in total, garage or storage room included.

Two things: your NIE number — your Spanish foreign identification number, assigned when you bought the property — and your latest IBI receipt (the annual municipal property tax receipt). The IBI shows the cadastral value used by our calculator.

The calculator and form normally take under five minutes. Once you pay, we prepare and file your return with AEAT — usually the same day. The return and payment receipt are sent to you by email as PDF files.

No. As a colaborador social registered with the AEAT, Jon W. Olsen can sign and file tax returns on your behalf. The entire process is handled online. You do not need to travel to Spain, visit a notary or submit physical documents.

Yes. Each owner must file a separate Form 210, even if they are spouses or partners. Our pricing reflects this: the first filing is €87 and each additional one is €43.50. You can process both in one order through our calculator.

We receive your filing details, prepare Form 210, submit it electronically to AEAT and pay the tax on your behalf. You receive an email confirmation with receipt attached. Your details are stored for next year.