Jointly owned property in Spain: how is Modelo 210 split between owners?

The deed sets the percentages

Spanish property can be held by several people in fixed proportions. The notarial deed, or the inheritance acceptance, states each person's share: often 50/50 for a couple, but 60/40, 30/70 or thirds are common too. Modelo 210 follows that document. There is no option to put everything in one name for tax purposes, nor to pick a different split each year.

Check the exact figures before filing, because the new form from 2027 asks for each owner's cuota de participación explicitly.

One return per person

Each owner files separately with their own NIE. The tax is never paid jointly. In practice that means:

• two partners: two returns;
• a parent and two children: three returns;
• four friends sharing a villa: four returns.

Each return uses the full cadastral value and coefficient, then applies that owner's percentage.

A worked example with unequal shares

A villa in Mijas has a cadastral value of €120,000 and the town uses 2%, giving €2,400 of imputed income for the whole property. Siobhán owns 30% and lives in Galway; her brother Declan owns 70% and lives in Bristol.

Owner	Share	Base	Rate	Tax
Siobhán	30%	€720	19%	€136.80
Declan	70%	€1,680	24%	€403.20

Had Declan lived in Ireland as well, his bill would have been €319.20.

Usufruct and bare ownership

When a property is split between a life tenant and the bare owners, the rules are different: the person who enjoys the use is generally the one taxed. That situation has its own page on usufruct and bare ownership.

For couples, see one or two returns. To work out each owner's figure, enter the share in the calculator.