Letting your property in Spain as a non-resident: tax and Modelo 210

Letting your Spanish flat for a few weeks in summer or all year round changes the nature of your return: you no longer just declare a flat-rate income, but actual rent, from which you can deduct expenses if you live in the European Union or EEA. The rules are stricter, the amounts are higher and, from 2027, the calendar changes.

Fiscasa is a private service, independent of the Agencia Tributaria. The examples are illustrative and do not take particular situations into account.

Who is concerned?

Anyone who is not tax resident in Spain and receives rent from a property located in Spain:

• holiday lets (platforms, agency, direct bookings);
• long-term lets (residential tenancy);
• letting a garage or commercial premises.

Each co-owner declares their share of the rent and expenses. Handing management to an agency does not make it responsible for your returns: the agency collects the rent, but it is up to you to declare it.

The rate and the taxable base

Owner's tax residence	Rate	Deductible expenses
European Union (including Ireland), Iceland, Norway, Liechtenstein	19%	Yes
Other countries (United Kingdom, Switzerland, United States…)	24%	No, tax on gross rent

For an EU/EEA resident, the tax is therefore charged on net income: rent received less deductible expenses. For a UK resident, it is charged on gross rent.

The reductions available to Spanish residents for letting homes as a main residence do not apply to non-residents.

Deductible expenses (EU/EEA residents)

Expenses directly linked to the letting: 100%

• platform or agency commissions;
• cleaning and laundry between lets;
• advertising, key-handover costs;
• letting management fees.

Annual expenses: pro rata to the days let

• IBI and rubbish tax (basura);
• community fees (comunidad);
• home insurance;
• water, electricity, internet if you pay them;
• mortgage interest on the purchase or renovation;
• repairs and maintenance (not improvements);
• depreciation of the building: 3% a year of the higher of the purchase cost and the cadastral value, excluding the land value;
• depreciation of furniture: 10% a year of its cost.

The limits

• Interest and repairs together cannot exceed the rent for the period. The excess can be carried forward to the following four years.
• Improvements (new kitchen, air conditioning installed) are not immediately deductible: they are added to the depreciable value.
• You must keep invoices in your name for at least four years. From 2027, an annex to the form will break down each category of expense.

Days not let: imputed income continues

A property let for 60 days and available to you for the rest of the year is taxed twice over:

• the rent for the days let, with the corresponding expenses;
• imputed income for the days not let, pro rata (see imputed income on a property you don't let).

A property offered for letting all year but actually let only part of the time raises a tricky question: the empty days are in principle subject to imputed income. Keep a record of the booked periods.

Worked example: a holiday let on the Costa Blanca

Helen, an Irish resident, is the sole owner of a flat in Dénia. In 2026, she lets it for 70 days through a platform, for €8,400 of rent.

Expenses directly linked to the letting (100%)

• platform commissions: €1,260
• cleaning: €700
• Sub-total: €1,960

Annual expenses (pro rata 70 / 365)

• IBI: €450
• community fees: €1,200
• insurance: €300
• electricity and water: €900
• depreciation: purchase price and costs of €180,000, building share of 60% according to the IBI bill, i.e. 108,000 × 3% = €3,240
• Annual total: €6,090, of which deductible: 6,090 × 70 / 365 = €1,167.95

Calculation

• Net income: 8,400 − 1,960 − 1,167.95 = €5,272.05
• Tax on the rent: 5,272.05 × 19% = €1,001.69

Imputed income for the remaining 295 days (cadastral value €90,000, rate 1.1%)

• 90,000 × 1.1% × 295 / 365 = €800.14
• Tax: 800.14 × 19% = €152.03

Total 2026 tax: €1,153.72

If Helen lived in the UK, the tax on the rent would be 8,400 × 24% = €2,016, with no deductions allowed, plus imputed income at 24% (800.14 × 24% = €192.03): €2,208.03 in total.

Quarterly or annual return?

Since 2024 income, you can group all the rent from the same property in one annual return, instead of filing a return each quarter. It is simpler and it is what we recommend in most cases.

Key dates

Income	Return with tax to pay	Direct debit	Nil return
2025 rentals (grouped annual)	1–20 January 2026	1–15 January 2026	1–20 January 2026
2026 rentals (annual or 4th quarter)	1–20 April 2027	1–15 April 2027	1–20 January 2027

From 2026 income, Orden HAC/623/2026 brings all rental returns with tax to pay into the period from 1 to 20 April of the following year. See what's new in 2027.

If your expenses exceed your rent, the return is a nil return (cuota cero): it is still compulsory, but it is filed in January. (UK residents, taxed on gross rent, will always have tax to pay.)

A landlord's other obligations

• Tourist licence or registration: short-term letting is regulated by each autonomous community (and sometimes by the municipality). The single national register was struck down by the Tribunal Supremo in May 2026, but regional registers and licences still apply.
• Guest registration with the authorities, under the rules in force.
• Information reported by platforms: letting platforms report rent and owners to the tax authority (EU DAC7 rules). An undeclared letting is therefore increasingly easy to spot.
• Business tenant: if you let to a company, it may have to withhold tax from the rent, which is then credited against your tax.

What about the UK or Ireland?

Spanish rent must also be declared at home: on the SA106 "Foreign" pages of your UK Self Assessment return, or on your Irish Form 11 or Form 12, with a credit for the Spanish tax up to the UK or Irish tax on that income. The net income is then calculated under UK or Irish rules. See declaring Spanish property income in the UK and Ireland.

What Fiscasa does

We calculate your net rent from your platform or agency statements, apply the pro rata expenses, prepare the rental return and the imputed income return for the days not let, and give you a summary for your UK or Irish tax return. The price is set per household and per property, stated in advance: see our pricing. For an initial estimate of imputed income, use the calculator.

FAQ

My agency collects the rent and pays me the net amount. What do I declare?

The gross rent paid by the tenants, then the agency's commission as a deductible expense (if you are an EU/EEA resident). Ask the agency for a detailed annual statement.

I only let for two weeks a year. Do I need to file a rental return?

Yes. Any letting, however short, must be declared. The rest of the year remains subject to imputed income.

Can I deduct my flights to go and check the property?

No. Personal travel costs are not allowed. Only expenses relating to the property and its letting are deductible.

My expenses exceed my rent. Can I carry the loss forward?

Only the excess of interest and repairs can be carried forward, over four years. Other expenses do not create a loss that can be carried forward. The return is then a nil return.

I'm British but I live in Ireland. Which rate applies?

What counts is tax residence, not nationality. A British citizen who is tax resident in Ireland (or anywhere else in the EU/EEA) is taxed at 19% and can deduct expenses. A UK resident, whatever their nationality, pays 24% on gross rent.

Do I have to file every quarter?

No, since 2024 income a grouped annual return per property is possible. For 2026 rent, the dates are 1 to 20 April 2027.