Els and Pieter Janssens bought a flat in Torrevieja in 2019, at 50 % each. In 2026 they let it from January to June to a retired Norwegian, used it themselves in July and August and left it closed for the rest of the year. Els lives in Ghent and is tax resident in Belgium. Pieter has worked in London since 2025 and is tax resident in the United Kingdom. Their previous gestor, the Spanish tax adviser who handles filings, used to file "the flat's 210", one a year, in Pieter's name. For 2026 there should not be one, but four, each with different figures.
The count that has to be done
Non-resident income tax taxes each taxpayer on the income they obtain in Spain, and Modelo 210 is each one's self-assessment. There is no 210 for the flat and no 210 for the marriage: there is a 210 for each owner. And within each owner, different kinds of income go separately: the rent is income from the property; the days when the flat was available to its owners generate imputed income, which article 13.1.h) of the non-residents' tax law taxes specifically. If there is also a sale, the gain is a third kind of income with its own return.
| Situation in 2026 | Modelo 210 returns for the year |
|---|---|
| One owner, flat let all year | 1 for rental income |
| One owner, flat empty all year | 1 for imputed income |
| Two owners, flat let all year | 2 for rental income |
| Two owners, let for part of the year and empty the rest | 2 for rental income and 2 for imputed income |
| Two owners who also sell during the year | The above and 2 for the capital gain |
The Janssens are in the fourth row.
Els and Pieter's figures
The let from January to June came to 181 days, at 1,500 € a month: 9,000 € in total. The other 184 days generate imputed income.
Rental. The annual costs of the flat, the IBI (the annual municipal property tax), community fees, insurance and depreciation, add up to 3,420 €. Only the part for the days let is deductible: 3,420 × 181 ÷ 365 = 1,696 €. To that is added the agency's commission for the contract, 450 €, which relates solely to the let. Total expenses: 2,146 €.
| Els (Belgium) | Pieter (United Kingdom) | |
|---|---|---|
| Income, 50 % | 4,500 € | 4,500 € |
| Deductible expenses, 50 % | 1,073 € | He cannot deduct them |
| Base | 3,427 € | 4,500 € |
| Rate | 19 % | 24 % |
| Tax on the rental | 651.13 € | 1,080 € |
The difference lies in residence. Residents of the European Union, Iceland, Norway and Liechtenstein are taxed at 19 % and can subtract the expenses related to the income, under article 24.6 of the law. Everyone else pays 24 % on the gross income. The fact that Pieter holds Belgian nationality changes nothing: what counts is where he lives.
Imputed income. The flat's cadastral value (valor catastral) is 80,000 € and it was revised less than ten years ago, so 1.1 % applies: 880 € a year.
- Share for the 184 days: 880 × 184 ÷ 365 = 443.62 €.
- Half each: 221.81 €.
- Els, at 19 %: 42.14 €.
- Pieter, at 24 %: 53.23 €.
If the cadastral value had not been revised in that period, the percentage would be 2 %. And if the property had no cadastral value, 1.1 % would be applied to 50 % of the higher of the purchase price and the value established by the tax authorities. The full rules are in why tax is paid on an empty flat.
If Pieter declares 100 % of the rent, Els still has not declared her half, and Pieter has paid tax on income that is not his. Putting it right requires two things at once: Els filing her part, with a surcharge if it is late, and Pieter asking for rectification of what he overpaid. Ownership as shown in the title deed (escritura) prevails over the account into which the money is paid.
When each one is filed
For income accruing from 2024 onwards, a year's rental is filed in one annual return, and Order HAC/623/2026 moved its filing period for rentals from 2026 onwards. Imputed income has its own calendar:
| Income | Tax year | Period when there is tax to pay | If payment is by direct debit |
|---|---|---|---|
| Rental | 2025 | 1 to 20 January 2026 | According to that year's calendar |
| Imputed income | 2025 | Until 31 December 2026 | According to that year's calendar |
| Rental | 2026 | 1 to 20 April 2027 | Until 15 April |
| Imputed income | 2026 | 1 April to 31 December 2027 | Until 23 December |
The fact that the period is annual does not mean the kinds of income are merged. In April 2027 Els will file her 210 for rental income and, whenever she likes between April and December of that year, her 210 for imputed income. Pieter, the same with his figures. Four self-assessments, two filing periods, two tax rates.
If the result of a self-assessment is zero or a refund, the periods are not necessarily the same as those for returns with tax to pay: check them in the order governing the form before leaving it to the last day.
If you have a shared flat and are not sure how many returns are missing, you can send us the title deed, the IBI receipt and the occupancy calendar through the form for non-residents.
When there is more than one property or a usufruct
Each property is identified on the 210 by its cadastral reference, and each has its own days, its own expenses and its own cadastral value. If the Janssens also had a parking space with its own reference, let separately or left empty, it would have to be calculated separately. Whether that income can be grouped into a single self-assessment or needs one per property depends on the form's grouping rules, and it is worth checking its instructions before filing.
A usufruct also changes who files. Article 85.2 of the IRPF Act, the Spanish personal income tax law, to which the non-residents' rules refer for imputed income, attributes the income to the holder of the right of enjoyment where there is one. If Pieter's mother had kept the usufruct, she would be the one who had to file, not the couple. An inheritance, a gift or a sale half-way through the year splits the year into separate periods, each with its own owner.
Today's expenses and tomorrow's sale
The depreciation that Els deducts each year from the rent is not forgotten: when she sells, article 35 of the IRPF Act, which also applies to non-residents, requires it to be subtracted from the acquisition value, which increases the gain. Deducting it now is correct; forgetting it on the sale is not. The effect is explained in depreciation counts against me when I sell, and the sale itself, with the 3 % withholding, in I am selling my flat in Spain and do not live here.
To file, each owner needs their NIE, the tax identification number for foreigners, and, if a representative acts for them, an authorisation or power of attorney. The requirements are set out in NIE, certificate and representation. And to support the 19 % rate, the other country's residence certificate may be needed, a question dealt with in the guide on the residence certificate for Modelo 210.
The obligations of anyone who owns property in Spain and lives abroad, from rental to imputed income and the sale, are brought together on the page on Salama Tax for non-residents, with what it costs to handle each return.