A simple yearly filing, and a reminder to make sure it is done.
A short reminder for owners, in good time. If you own a home here and are not tax resident in Spain, there is a yearly filing on form 210 for the 2025 tax year for the days the home was not let, and it is due by 31 December 2026.
How the year tends to go
You will know how it goes with yearly paperwork. Your own tax return at home, the insurance renewal, the bills for the house. Each has its date, and each is easy to push to a quieter week. By the time December arrives, the quiet week has turned into the holiday season.
A home in Spain adds one more yearly paper to the pile, and it sits a little out of sight. The house may be closed up for the northern winter, the post is elsewhere, and the filing comes from another country's system. It is easy for it to slip towards the end of the year. Hence this reminder, while there is still time.
Hence this reminder, while there is still time.
Sunrise over the lake on the estate
It may also be that someone else usually takes care of it for you, and that you have not thought about it since last year. A reminder gives you the chance to check that the person you rely on has it in their diary.
It is a short filing once the details are to hand. A reminder is all that is needed, and then it can go back on your list for the right week.
What the filing is
If you are not tax resident in Spain, Spain taxes you on an assumed income from the home for the days in 2025 when you owned it and it was not let out. It is filed on form 210, once for each home, and each co-owner files for their own share.
These are the figures your lawyer or tax advisor will work with.
If you let the home for part of the year
If you let the home for part of the year, the rent is reported on form 210 too, at the same rates, and it has its own filing dates, different from the one above. Your advisor can tell you whether that part has already been filed. EU and EEA residents may deduct the costs directly linked to the letting. The days it was not let are still taxed as above.
The rent is also declared in your home country, which may give credit for the Spanish tax. Your tax advisor confirms how this works for you.
If you use the home yourself for some weeks and let it for others, both situations belong in the same yearly picture: the days it was let, and the days it was not. Your advisor will separate them for you.
The simple way through
It is a routine yearly filing. Contact your lawyer or tax advisor to make sure it is filed on time.
If you do not have one, I am glad to introduce a few independent advisors, and the choice is yours.
Sources: Spanish non-resident income tax law (TRLIRNR, articles 24 and 25) and personal income tax law (Ley 35/2006, article 85 and additional provision 55), Boletín Oficial del Estado; Royal Decree-law 29/2026; Order EHA/3316/2010 as amended by Order HAC/623/2026; Spanish Tax Agency, form 210 instructions and deadlines. This article is general information, not tax advice. Your own situation may differ.
