Spotlight: the 31 December tax deadline many British homeowners in Spain still miss
Own a holiday home in Spain but live in the UK? Even if it never earns a penny in rent, the Spanish tax office expects a return for 2025 by 31 December. And the form changes in January. For thousands of British families, the end of the year in Spain... The post Spotlight: the 31 December tax deadline many British homeowners in Spain still miss appeared first on Spain in English .
British homeowners with holiday homes in Spain are facing a tax deadline that many overlook. Even if these properties do not generate rental income, the Spanish tax office, known as Agencia Tributaria, demands an imputed income tax return every year. This tax, called renta imputada, is based on the property's cadastral value, which is subject to a small percentage tax.
For UK residents, the current rate is 24%, while EU and EEA residents pay 19%. For a property with a cadastral value of €120,000 owned all year by a UK resident, the tax would be around €317. Despite the requirement, many British families fail to file their returns before leaving Spain. The deadline for filing the 2025 return is 31 December 2026, but paying by direct debit can extend the deadline to 23 December.
The new Modelo 210 form for non-resident owners came into effect in June 2026, simplifying the process and making it easier for owners to file their returns online. If you miss the deadline, you may face a surcharge of 1% plus 1% for each full month of delay, and after 12 months, the surcharge increases to 15% with added interest.
To avoid penalties, many are turning to IberianTax, an online platform that allows non-resident owners to file their returns in English from anywhere in the world. IberianTax charges from €34.95 for filing the return before the deadline, offering a more affordable and straightforward alternative to traditional tax advisors.
Written by urgent.news from Spain in English's reporting — not their text. Machine-written — may contain errors; check the original before relying on it.
