Do I pay tax on a Spanish property I don't rent out? (imputed income / IRNR)

Why an empty property is still taxed

Spain treats a second home that produces no rental income as if it generated a small notional benefit to its owner — the 'imputed income'. It is not a wealth tax and not a rental tax; it is an income tax on a deemed benefit, and it applies specifically to non-residents through the IRNR (Impuesto sobre la Renta de no Residentes). If you do rent the property out, you instead declare the actual rental income (a different calculation), so imputed income applies only to the periods the home is at your disposal.

How the number is built

Start from the cadastral value on your IBI (local property tax) bill. The taxable base is 1.1% of that value if the cadastral value was revised within the last ten years, and 2% if it was not. That base is then taxed at a flat 19% for residents of the EU, Iceland, Norway or Liechtenstein, and at 24% for residents of the rest of the world (including, post-Brexit, the UK). EU/EEA residents may also deduct certain expenses that non-EU residents cannot.

You report and pay through Modelo 210, filed annually, with the deadline of 31 December of the year after the tax year. The amounts are usually modest in absolute terms, but non-filing accumulates penalties and interest and surfaces when you later sell, so it should not be ignored. Have an asesor fiscal confirm your cadastral value, the applicable 1.1%/2% base and your rate before you rely on any estimate.