The Simple Way: How to Declare Your Imputed Income Tax in Spain in Just 3 Minutes

If you own a property in Spain as a non-resident, it’s time to declare your “Imputed Income Tax” (Modelo 210). This is a notional tax that the Spanish Tax Agency (AEAT) assigns to your property, even if you have not rented it out. The declaration refers to the previous calendar year and must be submitted and paid no later than December 31.

With Estity, you can complete the declaration digitally in just three minutes – fully in English or Swedish, with full control over the amount and payment process.

Why it’s important to act in time

If the declaration is not submitted on time, AEAT may apply late payment penalties and interest. Many property owners wait too long, increasing the risk that payment is not registered before the deadline.

Submitting early gives you peace of mind and avoids year-end stress.

What is “Imputed Income Tax”?

Imputed Income Tax (also known as Modelo 210 or Renta imputada de inmuebles urbanos) is a tax based on the cadastral value (valor catastral) of your property. It applies to:

• Non-resident property owners
• Privately used holiday homes
• Ownership during the previous calendar year

The amount varies between properties, making it important to calculate the exact tax before submitting the declaration.

Calculate your tax for free

Once you register with Estity (free of charge and without obligation), you can instantly see the amount applicable to your property.

You will get:

1. An automatic calculation based on your cadastral value

2. A preview of the exact tax amount

3. The option to proceed and file the declaration via our platform

How the declaration works with Estity

1. Register and enter property and ownership details

2. The tax is calculated automatically

3. You choose your payment method

4. We file your tax declaration and, if applicable, handle the payment with AEAT within 2 business days

5. You receive a confirmation once everything is completed

Estity is an authorised collaborating partner of the Spanish Tax Agency (AEAT), ensuring correct submission and handling of your declaration.

How payment works

Once the declaration is ready, you can choose among the following payment methods:

• Payment via Estity’s payment service – secure and highly recommended for non-resident owners (ensures the tax is paid correctly and on time)
• Direct debit from a Spanish bank account – requires the account to be fully registered and approved in advance
• In-person bank payment in Spain – often used when physically present in Spain (this type of declaration is valid for 30 days; after that, a new filing is required)

Check your account details if choosing direct debit

If you choose to pay via direct debit from your own account, you are responsible for ensuring the following:

For Spanish bank accounts:

• The NIE number of all declarants must be registered on the account
• The IBAN must be correct
• The account must be active for payments

For foreign bank accounts:

• The bank must support SEPA transfers
• The account must be in euros
• The bank must be recognised by AEAT
• No local restrictions may block the transaction

Incorrect or inactive accounts are a common cause of delayed payments and penalties. To avoid these risks, many property owners choose Estity’s payment service.

What other property owners say

Frequently asked questions

What happens if I don’t file the declaration?

You may be subject to penalties and interest from AEAT.

Can I use my own bank account?

Yes, but you are responsible for ensuring it complies with AEAT’s requirements for direct payment. To avoid risk, Estity’s payment service is recommended.

When is the last day to declare?

December 31 – but filing earlier is strongly advised.

Finish your declaration today – in just a few minutes

With Estity, you avoid complicated forms and uncertainty about payment. You get a quick and secure digital solution.

Estity – making property ownership abroad easier and more secure.

Processing time may vary depending on access to property details and payment method chosen.