What changes in 2027 for the Spanish imputed income calculation?

What has been announced

Real Decreto-ley 29/2026 did two things. First, it extended for tax years 2023 to 2026 the rule allowing 1.1% instead of 2% in towns whose cadastral values were revised from 2012 onwards. Second, it announced that from 2027 the imputation of property income in the Spanish income tax for residents (IRPF) will move to a progressive scale applied to the sum of the cadastral values a person owns.

In other words, an owner with several properties would no longer have a flat percentage on each one; the percentage would rise with the combined value.

What is not known yet

The non-resident income tax refers to the IRPF rules to calculate imputed income, but the precise way the new scale will reach Modelo 210 has not been settled. Open points include whether non-residents will be assessed on their Spanish properties only, how co-ownership will be treated and whether the 1.1% distinction survives. Until the detailed rules are published and the tax office updates its guidance, any figure for 2027 income would be guesswork.

So the honest answer today is: from 2027 the rules may change. Fiscasa updates its calculations each year as soon as the official position is clear.

What does not change for now

• Income years up to and including 2026 follow the current rules: 2% or 1.1%, then 19% or 24%.
• The 2026 imputed-income return is filed between 1 April and 31 December 2027, under the new calendar of Orden HAC/623/2026.
• From 1 January 2027 all returns, including late ones, use the new form.

Those calendar and form changes are separate from the calculation reform. They are explained in the new deadlines from 2027 and in the guide to the 2027 changes.

What owners can do now

Bring any missing years up to date under the known rules, keep your IBI receipts for each property and check your coefficient with the coefficient checker. When the 2027 picture is clearer, the estimate will follow.