The guides

The tax side of letting your home in Spain

A few weeks' letting is still declared, and the tax agency already knows.

The permission to let is one thing; the tax on letting is another. This guide deals only with the second: what an owner who lets a home in Spain declares, on which form and with which papers, depending on whether they live here or abroad.

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Two questions before you start

Registration, the number in the listing and your region's rules have a guide of their own, the holiday letting guide. This one is only about tax, and everything turns on two questions: where you are tax resident and, if abroad, whether that is in the European Union or the European Economic Area.

If you live outside Spain, rental income is declared under non-resident income tax, on the modelo 210. If you live in Spain, it goes into your annual income tax return, the modelo 100, alongside the rest of your income. Nationality plays no part in either answer.

Non-resident: the modelo 210 and what you can deduct

A non-resident declares rental income property by property and owner by owner. The big difference lies in expenses. According to the tax agency's manual for non-residents (July 2026 version), someone resident in another EU member state, Iceland, Norway or Liechtenstein may deduct the expenses Spanish income tax law allows, provided they are directly linked to that letting and can be proved.

Someone resident anywhere else, which today includes the United Kingdom, is taxed on the full amount received, with no expenses deducted at all. For a British owner this changes the result considerably, and it is worth knowing before you set the season's prices, not when the return is filed.

Non-resident: when it is filed, and the two changes

Two separate changes get mixed up here. The first was decided by Orden HAC/56/2024 of 25 January: since income accrued in 2024, letting is no longer declared quarter by quarter but grouped once a year. For 2024 and 2025 income, that annual return was filed between 1 and 20 January of the following year.

The second was decided by Orden HAC/623/2026 of 12 June: the window becomes the first twenty calendar days of April of the year after the income accrued (1 to 20 April), and 15 April if you pay by direct debit. For the grouped return this already applies to 2026 lettings, which are declared in April 2027. The modelo 210 guide also covers the calendar for the months the house is not let.

Resident: letting inside your income tax return

If you live in Spain, letting your home is, as a rule, income from immovable capital within personal income tax. It becomes a business activity if you provide hotel-type services (meals, cleaning during the stay, laundry) or employ at least one full-time person to run it, and then the rules change.

You can deduct expenses such as IBI and other local charges, community fees, insurance, utilities, management and maintenance, but only in proportion to the time the house was actually let and producing income. The reduction that exists for letting a tenant's permanent home never applies to a seasonal let, and a holiday let is one.

Days let, and the rest of the year

A house let for three months does not vanish from the tax for the other nine. For residents and non-residents alike, the days the home was at your disposal and not let give rise to an imputed income, calculated on the cadastral value in proportion to those days. Days let are declared as rental income; the rest as imputed income.

That is why the item most often asked for is the exact calendar: which days a guest was in and which were not. Days when the house was listed but empty are where most doubts arise; do not classify them yourself without the person preparing your return looking at them.

Co-owners: each declares their share

If two people own the house, the letting is not declared once. Each co-owner declares the share of income, expenses and imputed income matching their percentage on the deeds. A couple owning fifty-fifty file two returns.

Watch out for mixed cases: if one of you is resident in Spain and the other is not, each declares their share under a different tax, one in income tax and the other on the modelo 210, with expense rules that may not match.

What the tax agency already knows: platforms, and what to keep

Since the European DAC7 directive was transposed by Real Decreto 117/2024, letting platforms report to the Spanish tax agency, during January of the following year, on the people letting through them: identity, the property's address and cadastral reference, number of days let and amounts paid per quarter. Your return will be compared with that data.

Keep, year by year: contracts or booking confirmations, each platform's annual statement, expense invoices in your name and paid, the IBI bill and the deeds. If you live in another EU country, also keep that country's tax residence certificate: it is what entitles you to deduct expenses.

What this guide cannot tell you

How much you will pay, which of your own expenses are accepted, whether the way you let has already become a business activity, how a year in which you changed residence is split, and what your home country does with the same income under its treaty with Spain. All of that depends on papers we have not seen.

What we do: HolaOwners gathers the platform statements, invoices and bills, translates them where needed and keeps track of the deadlines with you. Our partner tax adviser calculates, signs and files the return. Nothing is passed on to the adviser without your written agreement.

Frequently asked questions

I only let it for two or three weeks in summer. Do I have to declare it?

Yes. Any rent received is declared, however short the let, and the rest of the year is declared as imputed income. The platform will also have reported those weeks to the tax agency already.

I am British and non-resident. Can I deduct cleaning and community fees?

Not today. The United Kingdom is neither an EU nor an EEA state, and according to the tax agency residents there are taxed on the full amount, with no expenses.

I have undeclared lettings from 2024 or 2025. Should they have been quarterly?

No. Since 2024 accruals the rental return is annual (Orden HAC/56/2024), and for those two years it was filed between 1 and 20 January of the following year. Putting it right early usually costs less.

The platform keeps a commission. Does that change anything?

The commission is an expense, deductible only by those entitled to deduct expenses. What the platform reports is what you were paid, so keep the annual statement to explain any difference.