I own several properties in Spain: do I need one Modelo 210 for each?
Short answer
Yes. For imputed income, Spain expects one Modelo 210 per owner and per property, each calculated on its own cadastral value and coefficient. Two flats owned by a couple therefore mean four returns. Each one is paid separately and gets its own receipt.
Run the numbers →One property, one return
Spain does not add up your properties into a single bill. Each urban property with its own cadastral reference is a separate source of imputed income, and the Modelo 210 for that income is filed property by property. The coefficient can also differ: a flat in a town whose cadastral values were revised in 2012 or later uses 1.1 %, while a house in a town with older values uses 2 %.
An example with two homes owned by one person resident in Germany (19 %):
| Property | Cadastral value | Coefficient | Imputed income | Tax at 19 % |
|---|---|---|---|---|
| Apartment | 100,000 € | 1.1 % | 1,100 € | 209 € |
| Villa | 200,000 € | 2 % | 4,000 € | 760 € |
Two returns, two payments, 969 € in total. For an owner living in the UK, at 24 %, the same properties would cost 264 € and 960 €.
Multiply by the number of owners
The rule is "per owner and per property". A couple holding both homes 50/50 files four returns: each spouse declares half of each property. The total tax is the same as for a single owner, but each return carries only that person's NIE and share. See couples: one return or two.
Garages, storage rooms and annexes
A parking space or storage room bought with the flat often has its own cadastral reference and its own IBI receipt. In that case it is a separate property for Modelo 210 purposes as well. When the annex is included in the flat's cadastral reference, it is already in that value and needs nothing extra. Our page on garages and parking spaces goes into detail.
Keeping several files under control
- Make a list of every cadastral reference you own, with its value and the town's coefficient.
- Keep each year's IBI receipts together, since they carry the base for the following return.
- Track the payment receipt of each return; a missing one is easy to overlook when there are many.
- If one of the homes is let part of the year, it follows the rental rules while the others stay on the imputed-income rule.
To work out each property's figure in a minute, use the calculator once per reference.
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