Deemed-income IRNR · your Form 210 filed every year
You own a home in Spain but live abroad: you owe tax even if it sits empty. We calculate, file and send you the official AEAT receipt. Fully online.
- · Chartered economist · 20+ years
- · AEAT filing included
- · Fully online · in your language
Yes, you must file: if you live outside Spain and own a home you don't rent out, Spain taxes a deemed income of 1.1% or 2% of the cadastral value, at 19% (EU/EEA) or 24% (everyone else). It's declared on Form 210, one return per property, co-owner and year; the 2025 return is due by 31 December 2026.
Deemed-income IRNR · annual
Calculation, Form 210 and AEAT filing per property
119 € + mva/ eiendom / år
Price per property per year, plus VAT. At checkout you choose how many returns you need: properties × co-owners. When you order you sign in with your email or Google and pay on Stripe.
- Deemed-income calculation from your cadastral value
- Correct rate (19% or 24%) for your country of residence
- Form 210 filed with AEAT under digital signature
- Filing receipt in your client area
- Rental income (see Rental IRNR)
- Selling the property (see IRNR property sale)
- Tax representative (separate service)
What you pay per year
Annual tax per owner at 100%. The cadastral value is on the IBI bill.
| Cadastral value | EU/EEA · 19% | Others · 24% |
|---|---|---|
| 50 000 € | 104,50 € | 132,00 € |
| 100 000 € | 209,00 € | 264,00 € |
| 200 000 € | 418,00 € | 528,00 € |
| 400 000 € | 836,00 € | 1 056,00 € |
| Cadastral value | EU/EEA · 19% | Others · 24% |
|---|---|---|
| 50 000 € | 190,00 € | 240,00 € |
| 100 000 € | 380,00 € | 480,00 € |
| 200 000 € | 760,00 € | 960,00 € |
| 400 000 € | 1 520,00 € | 1 920,00 € |
Base = cadastral value × 1.1% or 2%; tax = base × 19% or 24%. No deductible expenses (art. 24.5 TRLIRNR).
One return per property and per co-owner
Example: a couple who own a home, a garage and a storage room 50/50, each with its own cadastral reference.
| Property | Owner 1 | Owner 2 |
|---|---|---|
| Home | 1 × Form 210 | 1 × Form 210 |
| Garage | 1 × Form 210 | 1 × Form 210 |
| Storage room | 1 × Form 210 | 1 × Form 210 |
| Total to file | 6 returns | |
At checkout, set quantity = 6. Each co-owner declares their 50% of the cadastral value.
How it works
You send us the details
A three-minute form: passport or NIE, the IBI bill showing the cadastral value, and your country of residence.
We calculate, you approve the draft
We apply the percentage and the rate that fit your case. You see the amount before anything is filed.
We file and send you the receipt
We sign digitally, file Form 210 with AEAT and upload the receipt to your client area.
You may also need
Årlig skatterepresentant (ikke-residenter)
Outside the EU the tax office may require one; it also gives you an address for official notices.
149 € + mva / år
NIE for EU/EØS/Sveits
The number that identifies you as an owner to the tax office. Fee included.
125 € + mva / oppdrag
NIE · Registrering av skatteadresse (modelo 030)
Tax registration and fiscal address: the step before your first Form 210.
29 € + mva / oppdrag
Anbefalt for deg
Pakke ikke-bosatt eier
For utlendinger som eier eiendom i Spania
379 € + mva
+ mva · første år
- NIE (EU) · gebyr inkludert
- Skatterepresentasjon AEAT (årlig)
- IRNR skjønn · modelo 210
- Bostedsbevis
Frequently asked questions
Do I pay even if the home is empty all year?
Yes.
Deemed income exists because the property is at your disposal, not because it earns anything. Paying IBI to the town hall does not replace Form 210.
I live in the UK or outside the EU. Do I pay more?
Yes: 24% instead of 19%.
The 19% rate is only for residents of the EU, Iceland, Norway and Liechtenstein; UK residents pay 24% since Brexit. Find your cadastral value in the table.
Which cadastral value do I use, and is it 1.1% or 2%?
The one on your IBI bill; we check the percentage.
For the 2025 return, filed during 2026: 1.1% if your municipality's cadastral revision took effect on or after 1 January 2012 (55th additional provision, LIRPF); otherwise 2%. For the 2026 return, unless the rule is extended, the general test returns: a revision in the tax year or the ten before it. New-build with no cadastral value yet: 1.1% on 50% of the higher of the purchase price and the assessed value.
We are two co-owners with a garage. How many returns?
One per owner per cadastral reference.
Each co-owner declares their share on their own Form 210; a garage or storage room with its own reference counts as another property. A couple who own a home, garage and storage room 50/50: six, the quantity you pick at checkout.
What is the deadline?
The 2025 deemed-income return is due by 31 December 2026.
With direct debit, the cut-off is 23 December. The 2026 return will be filed between 1 April and 31 December 2027: the calendar changed and many websites still show the old one.
I don't have a NIE yet. Can I order?
Yes.
The tax office can assign you a provisional tax number (starting with M) so you can comply while your NIE is processed; ask us and we request it for you. We can process the NIE too.
What if I don't file, or file late?
A surcharge of 1% plus 1% per full month late; 15% after a year.
Regularising before the tax office contacts you means no penalty, only that surcharge (art. 27 General Tax Act); if they write first, a penalty procedure opens. We can regularise the last four years.
I rented it out for a few months. What do I declare?
Two returns: rental income for the let days, deemed income for the rest.
Deemed income is pro-rated over the days the home was not let. This service covers that part; for the rented months you need Rental IRNR.
Who stands behind this service
Valery Grinkevich
Licensed economist · tax adviser
20+ years of experience · Torrevieja, Costa Blanca
- A chartered economist reviews every return, not an automated form
- We answer by email or Telegram, in your language
- Official AEAT receipt stored in your client area
Get Form 210 off your list today
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