My Spanish property was rented for part of the year: how do I declare it?
Short answer
Split the year in two. The rent for the let periods is declared as rental income, and the remaining days, whether empty or used by you, carry imputed income calculated pro rata. Both are reported on Modelo 210, at 19 % or 24 % depending on where you live.
Run the numbers →Counting the days
Start by listing the nights the property was actually let to paying guests or tenants, with the booking statements to prove it. Everything else in your ownership period counts as "not let": weeks you spent there yourself, days friends stayed for free, and days the home was empty, even if it was advertised. The imputed income applies to that second group.
A full worked example
An owner resident in Belgium holds a flat with a cadastral value of 100,000 €, in a town on the 2 % coefficient. In the year concerned, it was let for 90 days and the rent came to 7,200 €, with 1,700 € of deductible expenses attributable to the let.
Imputed income for the 275 unlet days
- full-year imputed income: 100,000 × 2 % = 2,000 €
- prorated: 2,000 × 275/365 = 1,506.85 €
- tax at 19 %: 286.30 €
Rental income for the 90 let days
- net income: 7,200 − 1,700 = 5,500 €
- tax at 19 %: 1,045 €
Total Spanish tax for the year: 1,331.30 €. An owner living in the UK would pay 24 % on the gross rent instead (1,728 €) and 24 % on the imputed part (361.64 €), with no deductions.
Which returns to file and when
Both parts go on Modelo 210, but they are separate declarations with their own deadlines. Rental income can be grouped by year since 2024; from the 2026 income year it is filed from 1 to 20 April of the following year. The imputed income for the same year is filed in the window that opens on 1 April and runs until 31 December. The filing calendar sets out the dates.
Common slips
- Declaring imputed income for the whole year as well as the rent: the let days must be removed.
- Forgetting the imputed income altogether because "the property was let", when it was let only in summer.
- Deducting a full year of costs when the home was let for three months; annual costs follow the same 90/365 logic.
- Counting days used by family as "let" because a small contribution was paid; unless it is a genuine rental, treat it with care.
Use the rental simulator to split your own year, and see deductible expenses for EU residents for the cost side.
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