How is holiday rental income taxed in Spain for non-residents?

Two taxes on one property

A holiday home that is let for part of the year produces two kinds of taxable income in Spain:

• the rent received for the weeks it was let;
• the imputed income for every other day, as if the home had stayed empty.

Both go on Modelo 210. Since 2024, rental income can be grouped by year rather than declared quarter by quarter. From the 2026 income year, the annual return for the rent is filed between 1 and 20 April of the following year (Orden HAC/623/2026), while the imputed-income part follows its own window.

The rate depends on where you live

EU or EEA resident (including Norway, Iceland and Liechtenstein): you pay 19 % on the net figure, after deducting expenses linked to the let, in proportion to the days rented.

Resident elsewhere (UK, Switzerland, United States and others): you pay 24 % on the gross rent, with no deductions at all.

Take a flat let for 12 weeks, earning 12,000 € in total, with 4,000 € of expenses attributable to those weeks:

Owner lives in	Taxable amount	Rate	Spanish tax on the rent
Ireland	8,000 €	19 %	1,520 €
England	12,000 €	24 %	2,880 €

The rental tax simulator runs this comparison with your own numbers.

The rest of the year

For the days the flat was not let, including the days you used it yourself, the imputed-income rule applies: cadastral value × coefficient × days not let / days in the year, then 19 % or 24 %. See renting for part of the year for a worked example.

The paperwork around the let

Tax is only one side. Most regions require a tourist-let registration or licence before you advertise, while the national rental register of 2025 was largely annulled by the Tribunal Supremo in May 2026. Platforms also report data to the tax authorities, so undeclared lets are easier to spot than they used to be. Start with do I need a licence, and keep invoices for every expense you plan to deduct. Our guide on renting out as a non-resident covers the whole process.