Empty Property in Spain: Tax Obligations for PH Residents

Owning an empty flat in Spain while living in the Philippines is more common than you might think: many Filipinos and Spanish-Filipino families keep an apartment in Madrid, Barcelona or their hometown "just in case", while their residence — and their life — is in the Philippines. What surprises most owners is that Spain still expects a tax return every year, even if nobody lives there and the property earns nothing.

This article explains the main obligation (the IRNR, or Non-Resident Income Tax), how the notional rent is calculated, which form to file, the deadline, and the mistakes that trigger fines. As always, this is orientation, not tax advice: for your specific case, check with a gestor or asesor fiscal.

What is the IRNR and why it applies to an empty home

If you are a tax resident of the Philippines and own property in Spain, you fall under the Impuesto sobre la Renta de No Residentes (IRNR). Non-residents do not file the ordinary Spanish income tax (IRPF); instead, they declare any Spanish-source income, and when the property is not rented out, Spanish law applies a notional or "imputed" income — imputación de rentas inmobiliarias.

In plain terms: the tax office assumes that an empty property produces an imaginary income, because it could have been rented. You are taxed on that assumed income, even if the flat sits empty, is being renovated, or is only used a few weeks a year. If you do rent it out, you declare the real rental income instead (quarterly, in that case).

How the imputed income is calculated: 1.1% or 2%

The taxable base is a percentage of the valor catastral (cadastral value), which you can find on your IBI receipt (the annual property tax bill):

• 1.1% of the cadastral value if it was revised within the last 10 years (most urban properties in bigger cities).
• 2% if the cadastral value has not been revised in the last 10 years, or if the property has no cadastral value.

Example: a flat with a revised cadastral value of €120,000 → imputed income = 120,000 × 1.1% = €1,320. That €1,320 — not the value of the flat — is the figure you pay tax on.

Deductions are very limited for non-EU residents: as a Philippines resident you generally cannot deduct expenses (IBI, community fees, insurance) the way an EU resident can, so the percentage is applied to the full cadastral value.

Tax rate: Filipinas is taxed at 24%

The rate depends on your country of residence:

• 19% for residents of EU/EEA countries.
• 24% for residents of the rest of the world — this includes the Philippines (24% is the general non-EU rate).

Continuing the example: €1,320 × 24% = €316.80 per year. A second example: an older flat with an unrevised cadastral value of €60,000 → 60,000 × 2% = €1,200 → €1,200 × 24% = €288 per year. Small amounts, but ignoring them is what gets owners in trouble.

Modelo 210: the form, the deadline and the calendar

The declaration is made on Formulario 210, the general non-resident income tax form, filed with the AEAT (Spanish tax agency):

• Frequency for empty property: one annual filing per property.
• Deadline: the year following the tax year — from 1 January to 31 December of the following year. So the declaration for 2026 can be filed at any point during 2027. Many people confuse this with rental filings, which are quarterly (due within the first month after each quarter) — an empty home only needs the single annual return.
• How to file: online via the AEAT's Sede Electrónica with a digital certificate, Cl@ve PIN, or through a representative (see below). The form is available in Spanish only, which is one more reason most overseas owners use a representative.

If you own several properties, you file one Modelo 210 per property (unless they are co-owned, in which case each owner declares their share separately).

Fiscal representative: when it is mandatory

Here is a point many owners miss: since 2024 rules were clarified, non-EU residents without a digital certificate or Cl@ve must file through a fiscal representative in Spain for online filings. Even when not strictly required, a representative is highly recommended if you live in the Philippines:

• They receive AEAT notifications in Spain on your behalf.
• They can sign the declaration with their own certificate.
• Without someone local, notifications for a missed filing can go unanswered until they become collections (apremio) with surcharges.

Common mistakes that lead to fines

1. Not filing at all — the most common. Many owners assume "it's empty, so no tax". The AEAT cross-references IBI, utilities and cadastre data; after a few years, you receive a proposed assessment (liquidación provisional) with the tax plus late-payment interest, and potentially a sanction of 50% of the unpaid tax (reduced if you cooperate and pay voluntarily).
2. Confusing the deadline — filing Modelo 210 for the previous year only in the first months (as if it were quarterly) is not a problem per se (early is fine), but forgetting it entirely for years accumulates debt and interest.
3. Wrong percentage — applying 1.1% to an unrevised cadastral value (or vice versa) understates the base; a correction later means surcharges.
4. Declaring as if they were EU residents — using the 19% rate or deducting expenses when resident outside the EU/EEA. The Philippines has a double taxation agreement with Spain, but the notional income is taxed where the property sits, so the treaty rarely eliminates this obligation.
5. Not updating the cadastral reference — a missing reference can invalidate the filing; it is on the IBI receipt.

Quick checklist for owners in the Philippines

• Find the valor catastral on your last IBI receipt.
• Decide 1.1% (revised) or 2% (not revised) and compute the imputed income.
• Apply 24% (Philippines residence).
• File Modelo 210 annually, between 1 January and 31 December of the following year.
• Consider a fiscal representative if you cannot file online yourself.
• If you ever rent the flat, switch to quarterly filings for real rental income.

Keeping an apartment in Spain while living in the Philippines is perfectly manageable — the obligation is a small annual form, not a burden, as long as you file it on time. And if you are managing money, banking and taxes between the two countries, our guide Taxes for Foreigners in the Philippines covers the other side of the equation in depth.