Owner's Guide
Modelo 210, the 19% vs 24% rates, what you can deduct and when to file — explained in plain English for owners letting a home on the Costa del Sol.
Quick answer
Non-residents letting a Spanish holiday home declare the income with Modelo 210. EU/EEA residents pay 19% on net profit (management fees, cleaning, IBI, insurance, mortgage interest and more are deductible pro-rata); everyone else — including UK residents — pays 24% on gross income with no deductions. Since 2024 you file once a year in January instead of quarterly, and you also owe a small “imputed income” charge for the days the house wasn't rented.
19%
EU / EEA tax residents
Applied to net income: you deduct expenses in proportion to rented days — management commission, cleaning and laundry, repairs, IBI, community fees, home insurance, utilities, mortgage interest and depreciation of the building and furniture.
24%
Everyone else (incl. UK, USA, Switzerland)
Applied to gross income with no deductions at all — a direct consequence of Brexit for British owners. Good management still moves the needle: higher occupancy and better nightly rates are the only lever left.
Your rate depends on where you are tax resident, not your nationality. A British citizen who is tax-resident in Ireland files at 19% net; a German citizen who moved to Dubai files at 24% gross.
Rental income: since the 2024 reform you group the whole year's rental income in a single Modelo 210, filed in January of the following year. Before that owners had to file every quarter — if you still do, you're creating work (and gestor fees) you no longer need.
Imputed income: for the days the property was not rented, Spain assumes a notional benefit of using your own home: roughly 1.1%–2% of the cadastral value, prorated by days and taxed at your 19%/24% rate. It's filed annually during the following calendar year.
What you need: your NIE, a Spanish bank account (or SEPA account) for the direct debit, the property's cadastral reference (it's on any IBI receipt) and — if you file at 19% — organised invoices for every deductible expense. A monthly management statement like the one we send makes this part trivial.
This guide is a practical orientation reflecting the rules at the time of publication — it is not tax advice. For your specific situation, especially double-taxation treaty questions, consult a tax advisor.
Not filing at all because 'the platform already reported it' — platforms report your income to the Spanish tax office (and to your home country under DAC7), which is precisely why not filing gets noticed.
UK owners deducting expenses at 24% — since Brexit, no deductions apply. The calculation basis is gross.
Forgetting imputed income for empty weeks, especially in the year the property was bought.
Losing deductible invoices: cleaning, repairs and management fees with proper invoices are money back for EU owners.
Confusing the tourist licence (VUT) with tax registration — they are separate obligations, and you need both in order.
Non-resident owners declare Spanish rental income through Modelo 210 (Non-Resident Income Tax, IRNR). Residents of the EU/EEA pay 19% on the net profit after deductible expenses; residents of other countries — including the UK since Brexit — pay 24% on gross income with no deductions.
If you are tax-resident in the EU or EEA, yes: management fees (like our 18% commission), cleaning, repairs, IBI, community fees, insurance, utilities during rented periods, mortgage interest and depreciation are all deductible in proportion to the days the property was rented. Non-EU residents unfortunately cannot deduct anything.
Since the 2024 reform, rental income can be grouped and declared once per year, in January of the following year, instead of quarterly. Imputed income for the days the property was not rented is also declared annually, during the following calendar year.
Yes — Spain taxes non-resident owners on 'imputed income' (renta imputada) for the days a property is available for personal use: a small percentage of the cadastral value, prorated for the non-rented days. It is usually a modest amount, but skipping it is one of the most common compliance mistakes.
Normally no: renting a holiday home without hotel-type services (daily cleaning, meals, reception) is VAT-exempt in Spain. If you provide hotel-style services, different rules apply — get specific advice.
Free guide · PDF · 2026
VUT licence and NRA step by step, tax for residents and non-residents, a checklist to prepare the house and how to choose a manager. 8 pages, no fluff.
We manage holiday villas and houses across Malaga and the Axarquía for non-resident owners: guests, cleaning, maintenance, the VUT licence, official guest registration — and a clean monthly statement your tax advisor will love. One flat 18% fee (deductible for EU residents), no lock-in.
