Rental Income Tax in Spain: Answering The 15 Most Common Questions

If you rent out a property in Spain as a non-resident, you’re legally required to declare that income to the Spanish tax authorities using the Modelo 210 form. Whether you rent your home occasionally or it’s a regular source of income for you, understanding how Rental Income tax in Spain works as a non-resident is necessary - but also, for many people, incredibly confusing.

Different tax rates apply depending on where you live. Some owners can deduct expenses, others can’t. Airbnb income must be reported differently from what arrives in your bank account. And if the property was empty for part of the year, that creates a second tax obligation entirely.

With the January 2026 deadline fast approaching, now is the ideal moment to make sure you fully understand what you need to declare and how. To help you navigate it all clearly and with confidence, here are the 15 most common questions non-resident owners ask about rental income tax in Spain.

1. Do non-residents have to pay tax on rental income in Spain?

Yes. If you rent out your property in Spain for even a single day, you must declare that income to the tax authorities in Spain using the Modelo 210 form. It doesn’t matter whether the rental was short-term or long-term, advertised publicly or arranged privately. Any income you generate from a Spanish property as a non-resident must be declared.

2. How much tax do non-residents pay on rental income?

Your tax rate depends entirely on where you are fiscally resident, not your nationality. If you live in an EU or EEA country, rental income is taxed at 19%. If you live outside the EU – for example, in the UK, USA, Canada, Australia or elsewhere – the rate is 24%. This rate is applied to your rental income after (or before) deductions, depending on your residency status. 

3. What expenses can non-residents deduct on rental income?

This is an area where many people get caught out, because the rules differ depending on residency. EU and EEA residents can deduct a variety of expenses that relate directly to generating rental income, such as utilities, cleaning, community fees, insurance and certain repairs. These costs must be proportionate to the number of rented days.

Non-EU residents, however, cannot deduct any expenses at all. Their tax is applied to the full rental amount without adjustments. Although a court ruling earlier in 2025 found this unequal treatment to be discriminatory and confirmed that non-EU non-residents should also be entitled to expense deductions, the legislation has not yet been modified. As a result, the existing rules continue to apply for the 2025-2026 tax season.

Although non-EU/EEA residents must still file their current rental income tax returns on a gross basis, recent court rulings have opened the possibility to reclaim tax paid in previous years by requesting a refund of the tax overpaid on non-deducted expenses.

This is a separate reclaim process, subject to documentation and statutory deadlines, and does not change how current rental income must be declared.

4. What counts as rental income in Spain?

Spain taxes the total amount the guest pays, not the amount you receive after platform fees. Nightly rates, cleaning charges, linen fees and any extras paid by the guest are considered rental income. Fees withheld by Airbnb, Booking.com or your agent do not reduce the taxable amount. If you are an EU resident, you may be able to deduct these fees later as an expense, but the gross income must always be declared first.

5. How do I declare Airbnb or Booking.com income?

The key point is that you must declare the gross amount the guest paid, not the amount paid to you after commissions and service charges. Spain requires the full rental value to be reported, along with the exact number of rented days. If you rent through multiple platforms, you’ll need a combined record of your bookings. 

6. Do I need to file rental tax if I only rented part of the year?

Yes. Even if your property was only rented for a few weeks, or even a few days, that income must be declared. On top of this, the days your property was empty or used personally must be declared as Imputed Income tax, which is filed separately using the Modelo 210 form. This can be a surprise for many owners, but mixed-use properties have two filing requirements: one for the rented period and one for the empty period.

7. What happens if I don’t declare my rental income in Spain?

If you fail to declare your rental income, the Spanish tax authorities can apply surcharges, interest and penalties, and in serious cases, enforcement measures such as embargoes. The sooner you submit a voluntary return, the lower the consequences. Filing late voluntarily is always cheaper and simpler than waiting for the authorities to issue a notice. 

8. When do I need to declare my rental income in Spain?

The filing window for Rental Income tax for non-residents is open between 1st and 20th January each year. For rental income earned in 2025, you’ll need to submit your return by 20th January 2026. 

If you want to pay by Direct Debit with IberianTax, the deadline is slightly earlier - around the 13th January each year.

9. How do I calculate taxable rental income?

For EU and EEA residents, tax is calculated on net income, which means you subtract allowable expenses from your total rental income and then apply the 19% rate. For non-EU residents, expenses cannot be deducted for now, so the 24% rate applies to the full rental amount. The calculations can seem complicated, especially in years with many small bookings, but with IberianTax, this is calculated for you automatically.

10. How do I declare rental income for multiple properties?

If you own more than one property in Spain, you must file a separate Modelo 210 return for each one. Each property will have its own rental calendar, cadastral value and possible expenses, which is why they cannot be grouped together. 

11. Do co-owners need to file separate returns?

Yes. Even couples must file individually. Each owner declares their share of the rental income, expenses and taxable days according to their ownership percentage stated on the escritura. 

12. When is the deadline to declare rental income tax?

Rental income for the previous year must be filed between the 1st and 20th of January of the following year. For example, rental income from 2025 must be declared between the 1st and 20th January 2026. If you want to pay by Direct Debit, this year the window closes slightly earlier, on the 13th of January. 

13. How do I fix a mistake in a rental income return?

If you realise you’ve underpaid or overpaid tax, you must submit a Supplementary or Amended return. The rules differ depending on the type of correction, and documentation is often required. IberianTax can support both processes for you – just contact our support team. 

14. Do I need to pay tax on the days the property was empty?

Yes. Empty days need to be declared under Imputed Income tax, which applies whenever a property is not rented out but still available for personal use. This tax is based on the property’s cadastral value rather than rental income. Even if you rented your property for most of the year, the remaining days must still be declared.

15. Can I file rental income tax online?

Yes, and for non-residents, filing online is the easiest option. Many non-residents prefer to use online platforms like IberianTax, which handles the calculations automatically, provides clear guidance in English, German, French and Spanish, and removes all unnecessary paperwork. You can file in minutes, from anywhere in the world.

IberianTax: making Rental Income tax for non-residents simple 

Rental Income tax can feel complicated at first, but once you know the key rules – the correct tax rate, what counts as income, whether you can deduct expenses and how mixed-use periods are handled – the process becomes much more manageable. 

At IberianTax, you don’t need to be a Spanish tax expert to file your Rental Income tax. We make the entire process as simple as possible. Our platform calculates everything for you, keeps your documents organised and ensures you file correctly - whether you rented your property once or multiple times throughout the year.

Ready to file your Rental Income tax?

You can calculate and file your return in just a few minutes with IberianTax. Simply log in, enter your rental details and let us take care of the rest.

Create your free account today and file your Rental Income tax before the deadline in January.