Renta Imputada:the tax when your home stands empty.
Updated 12 November 2026 · 2 minute read
The short answer
Renta Imputada is a Spanish tax on a notional income from your home for every day it was not let. You pay it even if you never rent out and never earn a euro from the property.
What is Renta Imputada?
Spain assumes that a home you can use yourself is worth something to you, and taxes that benefit as if it were income. The amount is small compared with tax on real rent, but it comes back every year.
How is Renta Imputada calculated?
- Find the cadastral value (valor catastral) on your IBI bill.
- Take 1.1% of it if the value was revised in the last ten years, or 2% if it was not.
- Count only the days the home was not let, and only your share of the home.
- Apply your tax rate: 19% for EU and EEA residents, 24% for everyone else.
An example
Cadastral value €120,000, revised recently. The home was let for 100 days and empty or used by the owners for 265. Notional income: 1.1% of €120,000 is €1,320, times 265/365 is €958. At 19% the tax is €182, split between the owners by their shares.
Can you deduct costs from Renta Imputada?
No. Costs can only be deducted from real rental income, and only by EU and EEA residents.
When do you file it?
Once a year, on Modelo 210, during the year after. For 2025 the window runs to 31 December 2026. For 2026 it runs from 1 April to 31 December 2027.
Questions
Do I pay Renta Imputada for days I stayed there myself?
Yes. It covers every day the home was not let, whether it was empty or you used it.
Where do I find the cadastral value?
On the yearly IBI bill from the town hall, or in the Spanish land registry’s online records.
Does a garage or storage room count?
Usually yes, if it has its own cadastral value. Your gestor can confirm for your property.
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This is general information, not tax advice. Rules and dates change, so check your own situation with your gestor.