Campaign open. Imputed income for 2025 is filed until 31 December 2026 (23 December if you pay by direct debit).
Rental year 2026: we are getting it ready now. The Form 210 for rent received in 2026 is filed from 1 to 20 April 2027 (to 15 April if you pay by direct debit): since the 2026 tax year it is no longer January, which is what Order HAC/623/2026 changed. What takes the time is not the form, it is the paperwork behind it: platform statements, contracts, cost invoices and your certificate of residence. We collect it over the winter and file on the first day the window opens.
Form 210 calculator
What one property and one owner would pay in a year, split between the rent and the days the place stood at your disposal.
Rental income for 2026 is filed from 1 to 20 April 2027. Deemed income for 2026, from 1 April to 31 December 2027.
What you need in front of you
| Figure | Where to find it | Why it matters |
|---|---|---|
| Rateable value, the valor catastral | Your IBI bill from the town hall | It is the base of the deemed-income charge, not the market value |
| Whether the rateable value has been revised | The same bill, or the land registry office | It decides between 1.1 % and 2 %: almost double the base |
| Your ownership share | The purchase deed | Each owner files separately for their own share |
| Nights let in the year | Platform settlements or contracts | They set the days at your disposal and the apportionment of costs |
| Costs for the year | Invoices in the owner's name | Only deductible if you are resident in the EU, Iceland, Norway or Liechtenstein |
How it is calculated, so you can check it
The rental part
The European Economic Area treatment is not a courtesy: the law makes it conditional on an effective exchange of tax information. That is why Iceland and Norway have been in since 2015 and Liechtenstein only since 11 July 2021. For income arising before that date, a Liechtenstein resident was taxed at 24 % on the gross amount, with no deductions.
If you are resident in the European Union, Iceland, Norway or Liechtenstein, the base is (income − costs) × your ownership share and the rate is 19 %. If you are resident outside that group, costs do not reduce anything: the base is income × your share and the rate is 24 %.
The deemed-income part
Base = rateable value × (1.1 % or 2 %) × ownership share × days at your disposal ÷ 365. The 1.1 % applies where the rateable value was revised in the previous ten tax years; otherwise 2 %. Your own rate, 19 % or 24 %, then applies to that base.
Days at your disposal are 365 less the nights let. A property let all year produces no deemed income; one empty all year produces no rental income. Most properties produce both, which is why most owners owe two returns and remember only one.
A worked example
A flat with a rateable value of 96,000 € that has not been revised, owned 50 % by a resident of France, with 12,000 € of income, 4,000 € of costs and 120 nights let:
- Rental base: (12,000 − 4,000) × 50 % = 4,000 € → at 19 % = 760 €
- Days at disposal: 245. Deemed base: 96,000 × 2 % × 50 % × 245/365 = 644.38 € → at 19 % = 122.43 €
- Total for that property and that owner: 882.43 €
When it is filed
| Income | Year | Window |
|---|---|---|
| Rental | 2026 | 1 to 20 April 2027 |
| Deemed income | 2026 | 1 April to 31 December 2027 |
These windows come from Order HAC/623/2026 of 12 June. For 2024 and 2025 the rental return was filed between 1 and 20 January, and the 2025 deemed-income return has the whole of the following calendar year. If you are reading older advice, check which set of dates it uses.
Direct debit closes the window earlier
If you pay by direct debit, the deadline is not the filing deadline. The Agencia Tributaria's own note on Order HAC/623/2026 sets them out separately:
| Income | Filing | If you pay by direct debit |
|---|---|---|
| Rental, accrued 2026 onwards | 1 to 20 April of the following year | 1 to 15 April |
| Deemed income, accrued 2026 onwards | 1 April to 31 December of the following year | 1 April to 23 December |
Five days on the rental return, eight on the deemed-income one. That sounds like nothing until it meets a bank that is slow to confirm an IBAN or a residence certificate that arrives late, which is why we work to the direct-debit date and not to the filing date.
What costs are deductible, and in what share
Only for owners resident in the EU, Iceland, Norway or Liechtenstein, and only in proportion to the nights let: the local property tax and refuse charge, the service charge to the owners' association, utilities, insurance, repairs and maintenance, depreciation of the building at 3 % on the construction value, and mortgage interest. Cleaning between guests and platform commission go in at 100 %, because they only exist because of the letting. Improvements are not deducted — they are depreciated.
If you are resident outside that group the calculator ignores costs, because the law does too. It is why a British resident pays close to double what a French resident pays on the same flat with the same figures, and it is the single biggest consequence of Brexit for property owners.
Errors that make the answer wrong
- Entering the market value instead of the rateable value. The deemed charge is calculated on the land registry figure, which is usually far lower.
- Forgetting the deemed-income return when the property stood empty part of the year. It is the one that is always overlooked.
- Assuming the rateable value has been revised. It is a fact to be checked on the bill, not estimated.
- Filing one return for two owners. Each owner files separately for their own share.
The grid nobody separates
The most widespread misunderstanding is that form 210 is "one return a year". It is not: it is a type of return, filed as many times as you have combinations of property, owner and kind of income. Think of it as a grid — properties down the side, owners across the top, and in each cell up to two entries. A married couple with two apartments let part of the year file eight returns: four for rent and four for deemed income. That multiplication is why traditional agents charge per form and why our fee calculator counts properties and owners instead.
If you have already filed and it was wrong
It depends which way the error went. Underpaid, and the route is a supplementary return with the late-filing surcharge, which starts at 1 % and rises a point per complete month; see the surcharge calculator. Overpaid, and the route is a request to rectify and recover the overpayment, open for four years from the end of the filing period. In both cases moving first is what matters: once a formal request arrives, a surcharge becomes a penalty.
What this calculator does not model
Ownership that changed during the year through a sale, an inheritance or a gift, in which case each owner declares for the days they held it. An estate not yet distributed, which has rules of its own. Two owners resident in different countries, who may be on different rates. And the sale itself, where the buyer must withhold 3 % of the price. For the wider picture see non-resident property tax and the guide to form 210, or ask us about your case.
The same flat, owned from London instead of Paris
Take the worked example above and change only one thing: the 50 % owner lives in the United Kingdom. Costs no longer reduce anything and the rate is 24 %.
| Resident in France | Resident in the UK | |
|---|---|---|
| Rental base | (12,000 − 4,000) × 50 % = 4,000 € | 12,000 × 50 % = 6,000 € |
| Tax on the rent | 760 € | 1,440 € |
| Imputed-income base (245 days) | 644.38 € | 644.38 € |
| Tax on imputed income | 122.43 € | 154.65 € |
| Total for the year | 882.43 € | 1,594.65 € |
Three reasons to question the rateable value
Before accepting the imputed-income figure, check the value it is built on in three situations. If the town carried out a recent general revaluation, the rate falls from 2 % to 1.1 % for the ten tax years that follow, which almost halves the base. If the property is used differently from what the cadastre records — commercial premises turned into a home, or the reverse — it may carry a valuation that no longer fits. And if the recorded floor area does not match reality, which happens more often than people expect in older buildings and after divisions. Correcting the cadastre is not a tax trick: it adjusts an administrative record that feeds the IBI, the imputed income and, where relevant, wealth tax.
Two refinements the short list leaves out
Depreciation of the building is 3 % on whichever is higher: the cost of the construction, or the rateable value of the construction alone. And on a mortgage, the interest is deductible but repaying the capital never is. Both only apply to owners resident in the EU, Iceland, Norway or Liechtenstein, and only for the share of the year the flat was let.
Behind the five boxes
What you do here with five inputs becomes several dozen rows in a real file: one per property, per owner and per type of income, with the nights counted booking by booking from the platform statements. Those rows produce the files that are filed and the summary you see before anything goes in.