Non-Resident Income Tax on an Empty Costa Blanca Home: Imputed Rental Income and Modelo 210 Explained for 2026

If you own a Costa Blanca holiday home as a non-resident and leave it empty (or just use it yourself), Spain still charges you an annual non-resident income tax on "imputed rental income" — the notional rent the taxman assumes you could have earned. You pay it each year on Modelo 210 to the Agencia Tributaria. For most Costa Blanca properties the real-world bill lands between roughly €80 and €400 a year: you take 1.1% or 2% of the cadastral value (valor catastral), then apply 19% tax if you are EU/EEA resident or 24% if not. There is no rental, no profit and often very little tax — but there is a filing, and skipping it is the single most common mistake expat owners make.

This guide is written for owners on the Costa Blanca, but the mechanism is identical on the Costa Cálida, Costa del Sol and Costa Almería, so we give the regional detail where it matters. It covers who pays, how to calculate the renta imputada, the 19%/24% split, the deadline, and the worked numbers for a typical second home.

What is imputed income tax in Spain and why do I pay it on an empty home?

Imputed income tax (renta imputada) is a tax on the benefit of owning a second home you do not rent out. Spanish income tax law treats your ability to use (or leave idle) a non-primary dwelling as a taxable benefit, and non-residents declare it under the Impuesto sobre la Renta de no Residentes (IRNR). Because you are not Spanish tax-resident, your Costa Blanca home is by definition not your main residence, so imputed income applies whether you spend six weeks there or zero.

The logic feels strange to British, Irish, Dutch, German and American owners, because most home countries do not tax an owner on a home they live in or leave empty. But in Spain this is a long-standing rule, not a new 2026 measure. It applies per owner and per property: a couple who own a villa 50/50 each file their own Modelo 210 for their half. If you do let the property out — for example on a tourist licence — the imputed income is replaced by tax on the actual rent for the let months (a different calculation; see our guide to the tourist rental licence rules and buy-to-let yields).

Who has to file Modelo 210 for a Costa Blanca property?

Every non-resident owner of Spanish property must file Modelo 210, even if the home is empty, even if there is no rental, and even if the tax is only a few euros. The obligation is triggered by ownership, not by income. If you are not tax-resident in Spain — and most holiday-home owners are not; see our explainer on the 183-day residency rule — you are in scope.

Key points for Mediter buyers:

• Joint owners file separately. Two names on the escritura means two Modelo 210 filings, each on their share of the valor catastral.
• You need an NIE. You cannot file without one — see NIF vs NIE for property buyers.
• A Spanish bank account helps for the direct-debit payment option — see opening a non-resident account.
• It is separate from IBI. The town hall's annual IBI property-rates bill is a different tax you also pay; Modelo 210 is the state income tax on top.

How do I calculate imputed rental income for 2026?

Take the valor catastral from your IBI bill, multiply it by 1.1% (if the cadastral value was revised in the current year or the previous ten years) or by 2% (if it is older), then apply the IRNR rate. That first step gives you the imputed income base; the tax is a percentage of that base, not of the property's market price.

Step by step:

1. Find the valor catastral. It is printed on your annual IBI (SUMA on the Costa Blanca) receipt. It is typically well below market value.
2. Pick 1.1% or 2%. Use 1.1% if your municipality's cadastral values were revised within roughly the last decade — which is the case in most active Costa Blanca towns such as Torrevieja, Orihuela and Rojales. Use 2% only where the cadastral review is older. Your IBI receipt or the Catastro states the revision year.
3. That result is the imputed income (base).
4. Apply the tax rate: 19% if you are resident in an EU/EEA country (with information exchange), 24% if you are resident outside it — which since Brexit includes UK residents, and also US owners (see Americans buying in Spain).
5. Pro-rate if you did not own the home for the full year (bought or sold mid-year), and split by your ownership share.

Note the 19%/24% difference: EU/EEA residents can also deduct certain expenses against actual rental income, but against pure imputed income there are effectively no deductions — the rate simply applies to the 1.1%/2% base.

Worked example — a €200,000 Costa Blanca apartment

Say the valor catastral is €90,000 (cadastral values commonly sit around 40–60% of price). Cadastre revised recently, so 1.1% applies:

• Imputed income base: €90,000 × 1.1% = €990
• If EU/EEA resident (19%): €990 × 19% = €188.10 for the year
• If non-EU resident, e.g. UK or US (24%): €990 × 24% = €237.60 for the year

Split a 50/50 couple's bill in half each, and you can see why the per-person figure is often under €120.

What does the tax actually cost on each of the four coasts?

The tax rate (19%/24%) and the 1.1%/2% multiplier are national, so the bill depends almost entirely on your local valor catastral — not on which coast you buy. The table below shows indicative annual totals for the whole property (before splitting between joint owners), using the 1.1% multiplier that applies in most revised municipalities.

Indicative annual imputed income tax (whole property, 1.1% base) across Mediter's coasts, 2026

Example valor catastral	Imputed base (×1.1%)	EU/EEA owner (×19%)	Non-EU owner, e.g. UK/US (×24%)
€50,000	€550	€104.50	€132.00
€90,000	€990	€188.10	€237.60
€150,000	€1,650	€313.50	€396.00
€250,000	€2,750	€522.50	€660.00

The cadastral value, not the postcode, drives the result — a modest flat in Torrevieja and a similar one in Benalmádena or Mazarrón will produce broadly comparable bills if their valores catastrales are alike. If you own on the Costa Cálida, our companion piece on Costa Cálida holiday home taxes walks through the same figures alongside IBI.

When is the Modelo 210 deadline for imputed income?

For imputed income (no rental), Modelo 210 is filed annually and is due by 31 December of the year after the tax year. So the imputed income for 2025 ownership is declared during 2026, with a deadline of 31 December 2026; the 2026 year is then declared during 2027. If you pay by direct debit, the Agencia Tributaria requires the form to be submitted a little earlier (typically by around 23 December) so the charge can be processed.

This yearly rhythm is different from rental income, where Modelo 210 historically had quarterly or shorter deadlines. For a purely empty, self-use second home, one annual filing per owner is all that is required.

How do I file Modelo 210 and who usually does it?

You can file Modelo 210 yourself through the Agencia Tributaria website, or (far more commonly) have a gestor or lawyer do it for a small annual fee. Most Mediter buyers hand this to the same gestoría or abogado that handled their purchase, typically for somewhere in the region of €90–150 per owner per year, because the form is in Spanish and errors are tedious to unwind.

What you need to hand over:

• Your NIE and that of each owner
• The latest IBI/SUMA receipt showing the valor catastral and revision year
• Your country of tax residence (for the 19% vs 24% rate)
• Ownership percentage and purchase/sale dates if you owned for part of the year
• Spanish bank details if paying by direct debit

If you let the home out as well, the imputed income only covers the weeks it sat empty, and you declare rent for the let periods separately — a good property manager coordinates both; see our absentee owner guide.

What happens if I never file it?

If you simply do not file, the Agencia Tributaria can demand the unpaid tax for the last four years plus interest and surcharges, and this almost always surfaces when you sell. Spain can look back four years (the general limitation period), and a buyer's lawyer or the notary will flag outstanding non-resident obligations at the point of sale, holding up completion.

Because the annual amounts are usually small, the penalties are rarely dramatic in cash terms — but the hassle is real, and voluntary late filing (before the taxman contacts you) attracts smaller surcharges than being caught. If you have let the property or hold other Spanish assets, keep this tidy alongside your Modelo 720 reporting where relevant. When you eventually sell, non-resident obligations also interact with the 3% retention and capital gains — see selling property in Spain.

What we see in our own listings

Mediter currently has 8,241 properties for sale across Costa Blanca South, Costa Blanca North, Costa Cálida, Costa del Sol, Costa de Almería and Mallorca. Because imputed income tracks the valor catastral rather than the asking price, the practical point for buyers browsing our stock is simple: the cadastral value on the IBI receipt — not the headline price you negotiate — is what sets this annual bill, so always ask us for the current IBI figure before you make an offer. For context on the wider annual running costs, pair this with our guides to community fees and the coastal cost of living.

Frequently Asked Questions

Do I pay imputed income tax if I never visit the property?

Yes. The tax is triggered by ownership of a non-primary Spanish dwelling, not by use. An empty, never-visited Costa Blanca home still generates annual imputed income on Modelo 210.

Is imputed income tax the same as IBI?

No. IBI (collected locally, by SUMA on the Costa Blanca) is the municipal property rates. Imputed income is the state non-resident income tax under IRNR, filed on Modelo 210. You pay both, and both use the valor catastral but at different rates.

What rate applies to UK owners after Brexit?

UK residents now fall under the 24% non-EU rate for imputed income, rather than the 19% EU/EEA rate. US, Canadian and other non-EU residents also pay 24%.

How do I find my valor catastral?

It is printed on your annual IBI/SUMA receipt, and also available from the Catastro. It is usually well below the market price and shows the year the cadastral value was last revised, which decides whether you use the 1.1% or 2% multiplier.

When exactly is the 2026 filing due?

Imputed income for a given tax year is filed in the following calendar year, with a 31 December deadline. Income from 2025 is therefore due by 31 December 2026 (earlier, around 23 December, if you pay by direct debit).

Does the tax stop if I rent the property out?

Partly. For the weeks the property is genuinely let, you declare actual rental income instead; imputed income only covers the periods it sat empty. Letting also brings tourist-licence and other obligations.

Can a couple file one joint Modelo 210?

No. Each owner files their own Modelo 210 on their share of the valor catastral, so a 50/50 couple submit two forms, each for half the imputed income.

Talk to Mediter about your Costa Blanca purchase

Annual non-resident taxes are modest and entirely manageable once you know the numbers — but they are easiest to plan for before you buy. If you are looking at a holiday home or investment on the Costa Blanca, Costa Cálida, Costa del Sol or Costa Almería, contact Mediter Real Estate and we will pull the IBI and valor catastral on any listing so you can see the true running cost before you make an offer. Call +34 744 719 499 or email info@mediter.com.