CasitaTax

Use this when a non-resident owner of a home in Spain asks how much Modelo 210 (Spanish non-resident income tax on the property) they owe for a tax year. Works out each owner's tax on the imputed income of the days the home wasn't let and on the rent, as CasitaTax's simulator does, and returns the method, the sources and a link that opens the simulator with the same answers.

{
  "type": "object",
  "properties": {
    "occupancy": {
      "type": "string",
      "enum": [
        "unrented",
        "rented",
        "part"
      ],
      "description": "unrented: not let during the tax year (own use, empty); rented: let all year; part: let part of the year."
    },
    "residence": {
      "type": "string",
      "enum": [
        "eu",
        "uk",
        "other"
      ],
      "description": "Where the owners live for tax purposes: eu (a country of the EU, or Iceland, Norway, Liechtenstein), uk (United Kingdom), other (anywhere else). One value for all the owners."
    },
    "cadastral_value": {
      "type": "number",
      "exclusiveMinimum": 0,
      "maximum": 100000000,
      "description": "The home's valor catastral in euros, for the tax year: on the IBI receipt (total, not just the land or the building)."
    },
    "revised": {
      "description": "Whether the town's cadastral values were revised collectively and in force since the year the rules require (town_cadastral_data tells). Default unknown: the tax is then a range.",
      "type": "string",
      "enum": [
        "yes",
        "no",
        "unknown"
      ]
    },
    "owners": {
      "description": "Number of owners, 1 to 6, with equal shares. Default 1.",
      "type": "integer",
      "minimum": 1,
      "maximum": 6
    },
    "shares_percent": {
      "description": "Each owner's share of the home in percent, when the shares differ (e.g. [60, 40]); they add up to 100. Replaces owners.",
      "minItems": 1,
      "maxItems": 6,
      "type": "array",
      "items": {
        "type": "number",
        "exclusiveMinimum": 0,
        "maximum": 100
      }
    },
    "rented_days": {
      "description": "For occupancy part: the number of days the home was let during the tax year.",
      "type": "integer",
      "minimum": 1,
      "maximum": 365
    },
    "rent": {
      "description": "For rented or part: the rent received for the whole home during the tax year, in euros, before expenses.",
      "type": "number",
      "minimum": 0,
      "maximum": 10000000
    },
    "expenses": {
      "description": "For rented or part, owners resident in the EU or the EEA: the deductible expenses of the rented period for the whole home, in euros. Ignored for others, who are taxed on the gross rent.",
      "type": "number",
      "minimum": 0,
      "maximum": 10000000
    },
    "tax_year": {
      "description": "Tax year (the year the income relates to). Default: the latest year whose rules are final.",
      "type": "integer",
      "minimum": -9007199254740991,
      "maximum": 9007199254740991
    },
    "language": {
      "description": "Language of the CasitaTax pages linked in the answer: da, de, en, es, fr, nl, no, fi or sv. Default en.",
      "type": "string",
      "enum": [
        "da",
        "de",
        "en",
        "es",
        "fr",
        "nl",
        "no",
        "fi",
        "sv"
      ]
    }
  },
  "required": [
    "occupancy",
    "residence",
    "cadastral_value"
  ],
  "$schema": "https://json-schema.org/draft/2020-12/schema"
}

Use this when someone asks when a Spanish Modelo 210 (non-resident income tax) is due for a home in Spain: not let, let all year, let part of the year, or sold. Returns each return's filing window, the direct debit's last day, whether the window is open today, what filing late costs, and the sources (Orden HAC/623/2026 changed the windows from tax year 2026).

{
  "type": "object",
  "properties": {
    "situation": {
      "type": "string",
      "enum": [
        "not_rented",
        "rented",
        "rented_part_of_year",
        "sold"
      ],
      "description": "not_rented: the home wasn't let (own use, empty); rented: let all year; rented_part_of_year: let some of the year; sold: the home was sold."
    },
    "sale_date": {
      "description": "For sold: the day of the sale (the deed), YYYY-MM-DD. Without it, the rule is given without dates.",
      "type": "string",
      "pattern": "^\\d{4}-\\d{2}-\\d{2}$"
    },
    "language": {
      "description": "Language of the CasitaTax pages linked in the answer: da, de, en, es, fr, nl, no, fi or sv. Default en.",
      "type": "string",
      "enum": [
        "da",
        "de",
        "en",
        "es",
        "fr",
        "nl",
        "no",
        "fi",
        "sv"
      ]
    }
  },
  "required": [
    "situation"
  ],
  "$schema": "https://json-schema.org/draft/2020-12/schema"
}

Use this when someone needs to know about a Spanish town's cadastral values: the year of its last general revaluation, whether that means the 1.1% or the 2% imputed-income rate for a tax year (pass the revised value to estimate_modelo_210), and its urban IBI rate on homes. From the Catastro's statistics and the Ministerio de Hacienda's open data; País Vasco and Navarra aren't covered.

{
  "type": "object",
  "properties": {
    "town": {
      "description": "The municipality's name, in Spanish or in the regional language (e.g. Marbella, Jávea or Xàbia). Not a district or an urbanisation: the town it belongs to.",
      "type": "string",
      "maxLength": 100
    },
    "province": {
      "description": "The town's province (e.g. Málaga, Alicante, Illes Balears, Santa Cruz de Tenerife), or its 2-digit code. Needed with town.",
      "type": "string",
      "maxLength": 60
    },
    "ine": {
      "description": "The town's 5-digit INE code, instead of town and province (e.g. 29069 for Marbella).",
      "type": "string",
      "pattern": "^\\d{5}$"
    },
    "tax_year": {
      "description": "Tax year (the year the income relates to). Default: the latest year whose rules are final.",
      "type": "integer",
      "minimum": -9007199254740991,
      "maximum": 9007199254740991
    },
    "language": {
      "description": "Language of the CasitaTax pages linked in the answer: da, de, en, es, fr, nl, no, fi or sv. Default en.",
      "type": "string",
      "enum": [
        "da",
        "de",
        "en",
        "es",
        "fr",
        "nl",
        "no",
        "fi",
        "sv"
      ]
    }
  },
  "$schema": "https://json-schema.org/draft/2020-12/schema"
}