Your home in Spain was empty throughout 2025 or for part of the year. You still have to file a tax return.

If you are a non-resident and own a property in Spain that was empty during 2025—whether for the whole year or only part of it—the Spanish Tax Agency treats you as having imputed income from that property. The return for the 2025 tax year must be filed during 2026, and the deadline is 31 December.

The most common misunderstanding: “If I don’t rent it out, I don’t have to report anything”

It is the phrase we hear most often. And it is understandable: if the property generates no income, it is difficult to see why it should generate a tax liability. However, Spanish tax law does not tax only what you receive; it also taxes the availability of a home you own. For tax purposes, having a home in Spain at your disposal is treated as generating income from it, even if it is closed and unoccupied for all 365 days of the year.

This income is known as imputed income from real estate and must be reported under Non-Resident Income Tax, using Form 210. It does not depend on whether you use the home, visit it in the summer or have not set foot in it for years.

IN A NUTSHELL A home in Spain + non-resident status + no rental = an annual tax return, even if you have not earned a single euro.

Who exactly does this affect?

• Individuals who are not tax residents in Spain and who own a home, garage, storage room or commercial premises in Spanish territory.
• Properties that were unoccupied during 2025, either for the whole year or for only part of it. In both cases, the relevant tax must be settled: if the property was rented out for a few months, those months are taxed on the rental income, while the days it was empty are taxed as imputed income.
• Each co-owner reports their share. A married couple who own the property 50/50 must file two returns, not one.
• This also applies to anyone who inherited a property in Spain and lives abroad, as well as anyone who moved abroad but kept their family home.

The deadline: 31 December 2026

The Form 210 for the 2025 tax year must be filed during the following calendar year. In other words, you have until 31 December 2026. It is a long deadline, and that is precisely the problem: you keep putting it off until you stop thinking about it—and by then, it is too late.

Filing late is not catastrophic, but it increases the amount you have to pay: a surcharge is added to the tax due and grows over time. If the Spanish Tax Agency demands payment before you file, a penalty is added as well. This is one of those obligations where acting promptly literally pays off.

31 December does not send a reminder

There is still time—enough to deal with it calmly, and just enough for you to forget about it.

If you are not sure whether this applies to you, find out now, not in January.

Contact Yayi Martín—you can be sure she will get back to you: mariacandelariamartin@economistas.org

This article is for general information only and does not replace advice on your specific circumstances. The applicable rules and tax rates may vary; always confirm your situation with your adviser before filing.