Use this calculator to get an estimated Form 210 tax amount for a property you own in Spain.
Choose whether the property was not rented or rented during the year, then enter the relevant details.
This calculator is prepared for the 2025 and 2026 tax years. The result is an estimate only and may vary depending on your tax residence, ownership percentage, rental periods, deductible expenses, depreciation and cadastral information.
Calculate your Form 210
Choose the option that matches your situation.
Form 210 Calculator
Choose Property not rented or Rental income. Estimated calculation for 2025 and 2026.
Form 210 — Imputed income
Use this calculation if the property was empty or available for your own use.
Form 210 — Rental income
Use this calculation for rental income from a Spanish property. This tool is designed mainly for rental income not subject to withholding.
How to use your result
This calculator gives you an initial estimate of the Spanish Non-Resident Income Tax due on your property.
It does not replace the actual Form 210 calculation. The final amount may depend on your tax residence, ownership percentage, exact rental dates, deductible expenses, depreciation and supporting documents.
If you would like us to check the calculation and file the return for you, we can manage your Form 210 for non-residents in Spain.
Two different calculations
Property not rented and rental income are taxed differently
A non-resident property owner can face two very different Form 210 calculations.
If the property is empty or available for your own use, you may need to declare imputed income, even though you have received no rent.
If the property is rented out, you declare the rental income and different rules apply to tax rates, deductible expenses and rental periods.
The same property can fall into both situations during the same year.
If it was rented for part of the year and available to you for the rest, you normally need to calculate each period separately.
Property not rented
How the imputed income calculation works
If you are non-resident and your Spanish property is empty or available for your own use, you will normally have to declare imputed income through Form 210.
The calculation is based mainly on the cadastral value of the property.
For 2025 and 2026, the calculation normally uses either 1.1% or 2% of the cadastral value, depending on the cadastral valuation rules that apply to the property.
The calculator then takes into account:
- your ownership percentage;
- the number of days the property was available to you; and
- your country of tax residence.
The general tax rate is currently 19% for residents of an EU country, Iceland, Norway or Liechtenstein, and 24% for residents of other countries.
Normal property expenses such as IBI, community fees, insurance or mortgage interest are not deducted from the imputed income calculation.
Rental income
How the rental calculation works
If you rent out a Spanish property while you are non-resident, the rental income is normally taxable in Spain.
Your country of tax residence is especially important.
If you are tax resident in an EU country, Iceland, Norway or Liechtenstein, you may be able to deduct qualifying expenses directly connected with the rental income, provided the legal requirements are met.
If you are tax resident in another country, including the United Kingdom, you will generally be taxed on the gross rental income without deducting those expenses.
The general tax rates are currently:
- 19% — EU, Iceland, Norway and Liechtenstein.
- 24% — other countries.
If you want a fuller explanation of how rental income is taxed, including Airbnb and Booking.com income, see our guide to declaring rental income in Spain as a non-resident.
Rental expenses
Why the calculator separates annual expenses from direct rental costs
If you are entitled to deduct expenses, the timing of the expense matters.
Annual costs such as certain community fees, IBI, insurance or financing costs normally need to be allocated to the period when the property was actually rented.
That is why the calculator asks separately for annual property expenses and the number of days actually rented.
Costs directly linked to specific rentals, such as certain platform or management fees, may instead relate directly to the rental period.
Depreciation of the property, furniture and appliances follows its own tax rules, which is why the calculator does not attempt to calculate it automatically.
Only enter a depreciation amount if you already know the correct tax figure for the rental period.
Part-year rentals
What if the property was rented for only part of the year?
Then you may need to use both parts of the calculator.
For the days when the property was rented, use the Rental income calculation.
For the remaining days when the property was empty or available for your own use, use the Property not rentedcalculation.
For example, if the property was rented for 120 days and available to you for 245 days, those periods should be calculated separately.
This is also why the exact rental dates matter, not just the total amount of rent received.
Important for 2026
Form 210 filing dates have changed
For rental income arising in 2026, where the income is grouped annually and the return shows tax to pay, the filing and payment period is:
1 to 20 April 2027
If payment is made by direct debit, the deadline is:
15 April 2027
If the return has zero tax to pay, the filing period is:
1 to 20 January 2027
For imputed income relating to 2026, Form 210 can be filed between:
1 April and 31 December 2027
Do not rely on filing dates from older articles or previous tax years, as the deadlines changed for 2026.
What this calculator does not cover
Some Form 210 situations need a separate calculation
This calculator is designed for two common situations:
an unrented Spanish property and rental income from a Spanish property.
It does not automatically calculate:
- capital gains when a property is sold;
- the 3% withholding applied when a non-resident sells a Spanish property;
- permanent establishment situations;
- complex depreciation calculations;
- returns involving withholding on rental income;
- previous years where the Spanish Tax Agency may already have taken action; or
- cases where your Spanish tax residence is uncertain.
If your situation falls outside the two calculations above, it is better to review it before filing Form 210.
Before using the calculator
Make sure you are really a non-resident
Being foreign does not automatically mean that you are non-resident for Spanish tax purposes.
You may be considered tax resident in Spain if you spend more than 183 days in Spain during the calendar year, if the main centre of your activities or economic interests is in Spain, or in certain cases because of your family situation.
If you are actually tax resident in Spain, Form 210 may not be the correct tax return for you.
If you are unsure, read our guide to Spanish tax residence for people living abroad before relying on the calculator.
If you missed a previous return
Check your tax position before filing an old Form 210
If a Form 210 should have been filed some time ago, it may not be sensible to submit it immediately without first checking what has happened since the original deadline.
The Spanish Tax Agency may already have sent a notification, opened a procedure or issued a tax assessment for the same period.
Before filing old returns, we normally check whether there is already an open case.
A Spanish digital certificate is particularly useful because it allows access to tax notifications, online files and many electronic procedures with the Spanish authorities.
Need us to check the calculation?
We can review and file your Form 210
The calculator is designed to give you a useful first estimate.
The final tax calculation can still depend on your tax residence, ownership percentage, exact rental dates, supporting documents, deductible expenses and depreciation.
If you want us to check the figures and file the return for you, we can manage your Form 210 for non-residents in Spain.
Enjoy your property in Orihuela Costa and forget about the paperwork with the Treasury. At Asesoría Orihuela Costa we are experts in taxation of non-residents. Ask us for a quote for the management of your Model 210 and sleep peacefully.