Owning a home in Spain as a non-resident: Modelo 210 and the yearly taxes
What Americans pay each year on a home in Spain they don't live in full time: imputed income tax on Modelo 210, IBI, rent tax if you let it, and what happens when you sell.
Updated · Expat Academy · Education, not advice
Many Americans own a flat on the Costa del Sol or the Costa Blanca and spend part of each year there while staying US tax residents. Spain taxes the home even when you don't let it.
The yearly taxes
| Tax | What it is | Typical size |
|---|---|---|
| Imputed income (Modelo 210) | Spain assumes a home kept for your own use earns 1.1% of its cadastral value (2% if not revised in ten years); you pay 24% of that | A few hundred euros a year on a typical flat |
| IBI | The town's property tax, a percentage of the cadastral value | Hundreds of euros a year |
| Rubbish collection, community fees | Local and building charges | Varies |
| Wealth tax | On Spanish assets above €700,000 per person | Only on larger holdings |
A worked example: a flat with a cadastral value of €140,000 (about $156,702 today), revised recently, has an imputed income of €1,540 (about $1,724 today). At 24%, the tax is €370 (about $414 today) a year, split between the owners, each filing their own Modelo 210.
If you let it out
Rent is Spanish income for a non-resident: 24% of the gross rent for a US resident, with no deductions, quarterly. Holiday lets need a regional tourist licence, and many towns now limit them.
Buying as a non-resident
- An NIE for every buyer, and a Spanish bank account for the purchase and the direct debits.
- Transfer tax on a resale home (ITP, set by the region: 7% in Andalusia) or VAT and stamp duty on a new build, plus notary and land registry fees: budget roughly 10% on top of the price.
- A lawyer of your own to check the title, debts on the property, the community's accounts and the tourist-licence status if you'll let it.
Paying the yearly taxes
Most owners set up direct debits for IBI and the community fees, and use a gestor or fiscal representative to file Modelo 210 every year. Missing it brings fines and interest, and the tax agency can collect from the property.
When you sell
The buyer withholds 3% of the price as a payment towards your capital gains tax (19% for non-residents), and the town charges its plusvalía tax on the land's gain. The US taxes the gain too, with a credit for the Spanish tax.
Staying non-resident
Owning a home doesn't make you a Spanish tax resident, and doesn't give you extra days: you're a visitor, limited to 90 days in any 180. For the treaty, though, it's a permanent home, so keep your life centred in the US. Check your year with the free Spain Residence Check, and see Spain's tax residency rules.
Questions
Do non-residents pay tax on a Spanish home they don't rent out?
Yes. Spain taxes an imputed income of 1.1% of the cadastral value (2% if it hasn't been revised in ten years), at 24% for US residents, on Modelo 210 each year.
When is Modelo 210 for imputed income due?
By 31 December of the year after the one it covers, one return per owner.
What tax do I pay if I rent out my Spanish home?
As a US resident, 24% of the gross rent, with no deduction for expenses, filed quarterly on Modelo 210. Holiday lets also need a regional tourist licence.
Does owning a home in Spain give me the right to stay longer?
No. Owners are visitors like anyone else: 90 days in any 180 across the Schengen area unless they hold a visa or residence permit.
Go deeper
- S15 A Spanish home as a non-resident: Owning a home in Spain without living there brings a yearly non-resident income tax on the home itself (Modelo 210), the IBI property tax, community fees and, if you let it, tax on the rent. What each costs and how to file.
- S3 Seasons in Spain without a visa: Spain has no seasonal visa for retirees: Track A students stay within 90 days in any 180, which the EU's Entry/Exit System now counts at the border. How to plan a Spanish season, and where a Portuguese or French permit changes the picture.
Sources
- Imputed income tax on an empty property in Spain, CostaLuz Lawyers
- Non-resident rental income tax in Spain (2026), CostaLuz Lawyers
- Spain property tax guide for non-residents, Taxes for Expats
Education, not advice. This guide explains general rules as of the date above. Rules change every year; confirm your own situation with a qualified adviser in the US and in France.