Imputed income 2025: what you need to file it before December 31
If you own a property in Spain that you don't rent out and you don't live here, you can file your imputed income tax return for 2025 until December 31, 2026. There are less than two months left, and in practice, what delays homeowners the most isn't the tax itself, but gathering the necessary information. This list will save you time.
Does this apply to you?
Yes, if you are a non-tax resident in Spain and had a property at your disposal during 2025—whether for your own use, vacant, or rented out—you are subject to the tax. If you rented it out for a few weeks, those days are taxed as rental income, and the rest as imputed income. If you bought or sold the property during the year, you declare the proportional amount for the days you owned it.
Two dates worth noting
December 31, 2026: last day to submit imputed income for 2025.
December 23, 2026: last day if you want to set up a direct debit payment.
If you prefer to pay by direct debit, the actual timeframe is a few days shorter than it seems.
What you need to have on hand
Your Spanish NIE or NIF. You cannot apply without it.
Your country of tax residence determines the tax rate: 19% if you reside in the EU, Iceland, Norway, or Liechtenstein, and 24% in all other cases. If you fall into the first group, it's advisable to have a tax residence certificate from your country readily available.
The cadastral reference and the cadastral value of the property. These appear on the IBI (Property Tax) receipt and on the Cadastre's Electronic Office website.
Your percentage of ownership and the acquisition date , which are stated in the deed.
The days the property was available to you and, if you rented it, the days rented.
Bank details for payment.
Step by step
Gather the data from the list above.
Calculate the imputed income: 1.1% or 2% of the cadastral value, in proportion to the number of days and your percentage of ownership, and on that base, 19% or 24%. We explain this with an example in our article on how to calculate imputed income.
Submit Form 210 , either through the Tax Agency's Electronic Office or with a service like ours.
Pay within the deadline: by December 23 if you pay by direct debit, and by December 31 if you pay by another method.
Keep the proof of submission and payment.
Three things that usually block
Not having a NIE. If you don't have one yet, start the process now: it can take a while.
Unable to find the cadastral value. If you don't have your property tax receipt, you can check it on the Cadastre's Electronic Office website using the cadastral reference.
There are multiple owners. Each owner declares their share, so it's a good idea for everyone to have their information ready.
Did you not submit for previous years?
If you haven't filed your imputed income for previous years, you should rectify this as soon as possible. The tax authorities can claim for years that haven't yet expired (generally, four years), and the surcharges increase with the delay.
Do it now, not on December 30th
With Spanish Property Taxes, you fill out the form in your language in 5-10 minutes, our team submits it to the Tax Agency, and you have human support if anything is unclear. The sooner you start, the more leeway you'll have if any information is missing.
From the 2026 fiscal year onwards, the deadline changes: it will open on April 1, 2027, and not on January 1.
This article is for informational purposes only and does not constitute personalized tax advice.