Do I owe anything in Spain if the property sits empty?

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• Martin (Soycasero)Equipo SoycaseroSep 19, 2026

  Spanish law applies a deemed income rule to property owned by non-residents that is not rented out (imputación de rentas inmobiliarias). It is calculated from the cadastral value and is also declared through Modelo 210, regardless of whether any money was actually received.

  Where a property is rented for part of the year and empty for the rest, the two periods are treated separately.

  The percentage applied to your cadastral value and the exact calculation belong with your gestoría.

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