How to know whether to apply 2% or 1.1% in Form 210 for non-residents

If you own a home in Spain and are not a tax resident in the country, you are obliged to file Form 210 every year, even if you do not rent out your property.

In this case, it is not about declaring real income, but an imputed income, that is, a theoretical amount that the Tax Agency considers as a return for having the home at your disposal.

One of the aspects that generates the most doubts among non-residents is what percentage to apply to the cadastral value of the home: 2% or 1.1%?

Below, we explain how to calculate it correctly step by step.

1. What percentage should I apply: 2% or 1.1%?

The Tax Agency establishes two different percentages to calculate the imputed income of non-residents:

• 2% of the cadastral value, as a general rule.
• 1.1%, if the home is in a municipality where the cadastral value has been revised through a Value Report approved in the last 10 years.

In other words:

• If the cadastral value of your property has not been updated in the last decade, apply 2%.
• If the Cadastre has revised it recently (in the last 10 years), apply 1.1%.

2. Why this difference exists

Before 2015, the reduced rate of 1.1% was applied to municipalities with cadastral revisions carried out since 1994.

However, the regulations changed: since January 1, 2015, only municipalities whose cadastral valuation has been updated in the last 10 years can apply the 1.1%.

That is why many owners mistakenly continue to apply the reduced rate, when in fact they should be applying 2%.

3. How to know which percentage applies to your property

To find out if your municipality has a recent cadastral revision, you can easily check it on:

• The IBI receipt, where the year of the last cadastral revision is stated.
• The Cadastre, through its official website (General Directorate of the Cadastre).
• The Tax Agency, which publishes a list of municipalities where the 1.1% is applied each year.

The rest of the municipalities (those that do not appear on the list) must apply 2% as the imputed percentage.

4. Practical calculation example

Let's say you have a home with a cadastral value of €120,000.

If the cadastral revision is before 2015, the calculation would be:
€120,000 × 2% = €2,400 of imputed income.

If the revision was made after 2015, you would apply the reduced rate:
€120,000 × 1.1% = €1,320 of imputed income.

That amount (€2,400 or €1,320) is not what you pay, but the base on which the corresponding tax is calculated in Form 210.

5. What period is declared

The imputed income is calculated for the previous year.

For example, the imputed income corresponding to the year 2024 is filed throughout 2025, with a deadline of December 31, 2025.

6. Avoid mistakes and file your Form 210 correctly

One of the most common mistakes among non-resident owners is using the wrong percentage or forgetting to file the form on time.

At Spain210, we make sure to apply the correct percentage according to your municipality, the updated cadastral value, and the current regulations.

Our system automatically calculates your imputed income and generates your declaration ready to be submitted to the Tax Agency.

💡 In less than 3 minutes, you can file your Form 210 correctly, safely, and without complications.