Frequently asked questions

Fiscasa is a private service, in English, that prepares the Spanish tax return for non-resident property owners (Modelo 210). Fiscasa is independent of the Agencia Tributaria and does not act on behalf of the Spanish tax authority.

No. Fiscasa is a private company, independent of the Agencia Tributaria and of any public authority. We prepare your return; you remain the taxpayer and you pay the tax directly to the Spanish tax authority.

1. You estimate your tax with the calculator and choose your plan. 2. You send us your IBI bill, your NIE and a few details about your property. 3. We prepare the return, a person checks it, and we give you the official form ready to sign with payment instructions in English.

In Spain, each co-owner files their own return, so many providers charge each spouse separately. At Fiscasa, a couple who co-own the same property pay a single price, shown in advance on the Pricing page.

Yes. Every case is handled by an English-speaking adviser, who checks the return before giving it to you and answers your questions.

If a calculation error on our part leads to surcharges, interest or a penalty from the Spanish tax authority, we reimburse them, up to a cap. The tax itself, which was due anyway, is not covered. The exact conditions are in our terms of sale.

Yes. A property that is not let and remains available to you generates 'imputed income' equal to 1.1% or 2% of its cadastral value, taxed at 19% for EU/EEA residents (such as Irish residents) and 24% for UK residents. See our guide to imputed income.

No. The IBI is the municipality's property tax. Modelo 210 is the State's tax on non-residents. Both are due every year. See IBI.

For a property that is not let, the tax is often between €50 and €350 per owner per year. Example: cadastral value of €47,646 at the 2% rate, owned alone all year: 47,646 × 2% × 19% = €181.05 for an Irish resident, or €228.70 at 24% for a UK resident. Use the calculator for your own figure.

The 1.1% rate applies if the municipality's cadastral values underwent a general revision that came into force on or after 1 January 2012. Otherwise it is 2%. Annual increases by coefficient don't count. We check this for every return.

31 December 2026, or 23 December 2026 if you pay by direct debit. As a bank transfer is dated from when the funds arrive, allow a few days' margin — more for an international transfer from the UK.

Orden HAC/623/2026 changes the calendar: 2026 imputed income is filed from 1 April to 31 December 2027, and 2026 rentals from 1 to 20 April 2027. A new, more detailed form applies to all returns filed from 1 January 2027. See what's new in 2027.

As a rule, yes: each co-owner declares their share in their own return. Fiscasa prepares both returns for a single household price.

For a property that is not let, generally no: imputed income is not taxable income in the UK or Ireland, and the Spanish tax on it cannot be credited. For a let property, the rent must also be declared at home — on the SA106 'Foreign' pages of your UK Self Assessment return, or on your Irish Form 11 or Form 12 — with a credit for the Spanish tax. See declaring Spanish property income in the UK and Ireland.

Yes. The simplest way is a transfer from abroad, in euros, using the payment ID shown on your return. If you file electronically, you can also pay by direct debit from a SEPA-area account (since February 2024) — easy from an Irish euro account; check whether your UK bank accepts euro SEPA debits.

Only the payment ID — no name, no NIE, nothing else. A different reference means the transfer is sent back and the tax remains unpaid.

30 calendar days. After that, a new payment document must be generated. If we prepared your return, we do this for you.

No, never. You pay the tax directly to the Spanish tax authority from your account. You only pay us the price of our service.

No. A transfer from abroad, or a direct debit from a SEPA-area account, lets you pay from the UK, Ireland or another SEPA country.

Yes, all our prices are shown including VAT. They do not include the Spanish tax itself, which you pay directly to the tax authority.

If you put things right voluntarily, before any action by the tax authority, you pay the tax plus a surcharge (recargo): 1% plus 1% per full month of delay in the first year, then 15% plus interest. If the tax authority contacts you first, a penalty of 50% to 150% of the tax applies. See late years.

All years that are not time-barred. The time limit is four years from the end of the filing period. As of 26 October 2026, imputed income for 2021 to 2024 is late but not time-barred, and 2025 can still be filed on time.

Yes. The recargo is reduced by 25% if you pay all the tax when you file, then pay the recargo within the period stated in the tax authority's notice, without instalments.

Example: tax of €150 a year, four late years (2021–2024) and 2025 on time, put right in mid-November 2026: about €750 of tax plus €97 of recargos and interest. A penalty after an inspection would have cost at least €300 before reductions, plus interest.

You file the return and pay the tax. The tax authority then calculates the recargo and sends you a notice with a payment deadline. Make sure your address is up to date so you don't miss it.

It's best to: recargos increase over time, and any return filed from 1 January 2027 will have to use the new, more detailed form.

The rent for the days let — less deductible expenses if you live in the EU/EEA, or gross if you live in the UK — and imputed income for the days not let. See letting.

If you live in the EU or EEA (e.g. Ireland): platform commissions and cleaning in full; IBI, community fees, insurance, utilities, mortgage interest, repairs, depreciation of the building (3%) and furniture (10%) pro rata to the days let. Non-EU residents, including UK residents, cannot deduct anything.

From 1 to 20 April 2027 for returns with tax to pay (direct debit from 1 to 15 April), as a grouped annual return or for the 4th quarter. A nil return is filed from 1 to 20 January 2027.

Not unless you have given it an explicit mandate. The agency collects the rent, but filing remains your obligation. Ask it for a detailed annual statement of rent and commissions.

Yes. Under EU rules (DAC7), platforms report the rent received by their hosts to the tax authority. An undeclared letting is therefore easy to detect.

When the seller is non-resident, the buyer must withhold 3% of the price and pay it to the Spanish tax authority (Modelo 211) within one month. It is a payment on account of the seller's capital gains tax.

By filing your capital gains return (Modelo 210) within about four months of the sale. If the tax due is less than the withholding, or if you made a loss, the difference is refunded to you. Keep the copy of the Modelo 211.

19% of the gain, for all non-residents, UK residents included. The gain is the sale price net of costs, less the purchase price plus costs and documented improvement works. See selling.

A local tax on the increase in value of the land, separate from Modelo 210. When the seller is non-resident, the buyer pays it on their behalf by withholding it from the price. It is deductible when calculating your gain.

Yes. As a UK or Irish resident, you must also declare the gain at home (UK capital gains tax pages, or Irish capital gains tax), with a credit for the Spanish tax. The calculation at home is different: get professional advice.

Your documents are sent over an encrypted connection, stored encrypted and accessible only to the people handling your case. Details are in our privacy policy.

Never. Don't share your Cl@ve credentials, your digital certificate or your bank codes with anyone, including a service provider.

To check that the return is being prepared for the right person and to meet our legal verification obligations where they apply. It is used only for these purposes and kept for a limited period.

Be careful: the Spanish tax authority does not request payment through a link sent by text or email. Don't click; check on the tax authority's official website or contact us if in doubt.