Non-resident homeowner property tax, known as Modelo 210, is a tax that needs to be paid each year by non-resident owners of property in Spain.You are a non-resident if you do NOT have residence in Spain or if you live for more than 183 days outside of Spain.This tax needs to be paid each year you own the property.The tax is payable by each owner of the property.  So, for example, if there are two owners of the property, each owner must pay 50% of the tax due.The amount of tax due is determined based upon a percentage of the Catastral value of your property, and a tax rate determined by your nationality - there are different rates for EU and non-EU residents.This tax assumes that you do NOT receive any rental income at all in respect of this property.  If you do receive rental income, please get in touch with us and we can advise further.