Checklist for non-rented property
This is usually the simplest route when you own a Spanish property as a non-resident and do not rent it out.
Imputed income accrued up to 2025 can be filed at any time during the following calendar year, until 31 December. For income accrued from 2026 onwards the window runs from 1 April to 31 December of the following year (direct debit until 23 December).
Most simple imputed-income cases (one or two owners, one property) can be filed online via Easy210.
Send me the full checklist for non-rented property
- Full document list for non-rented property
- Filing deadline reminder for your case
- Whether online filing or personal review may fit
- Cross-references to related tools and services
- Suggested next step
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