Do I Have to Declare Income from Airbnb or Booking Rentals in Spain?
Yes, absolutely. All income from vacation rentals in Spain, whether through digital platforms or other means, must be declared to the Spanish Tax Agency. Failure to do so can have serious consequences. Tax authorities now closely monitor Airbnb and other platforms.
The Spanish Tax Agency considers this activity to generate:
- Real estate capital income: If you only rent out the property without providing hotel-like services. This is the most common case for Airbnb taxation.
- Business income: If you offer additional services such as daily cleaning, linen changes, breakfast, or reception. In this case, the fiscal treatment changes significantly.
This income must be declared in your Personal Income Tax (IRPF) return if you are a tax resident in Spain, or in the Non-Resident Income Tax (IRNR) return using form Modelo 210 if you are a non-resident earning rental income in Spain. Lextax can help you determine the proper classification.
What Taxes Do I Pay When Renting to Tourists in Spain? 2025 Tax Guide
Here are the main taxes to consider for vacation rentals in Spain:
Personal Income Tax (IRPF) – For Spanish Tax Residents
If you are a tax resident in Spain, your vacation rental income is taxed under IRPF, depending on the services provided:
As Real Estate Capital Income:
- Most common if you only rent the property without services.
- Net income is calculated as gross income minus deductible expenses.
- Taxed at progressive IRPF rates.
As Business Income:
- Applies if hotel-like services are offered (daily cleaning, reception, etc.).
- Requires registration in the Business Census (Modelo 036/037).
- Income is taxed as business income in the general IRPF base.
Non-Resident Income Tax (IRNR) – For Non-Residents Renting in Spain
If you are not a tax resident in Spain but own a property here and rent it out:
- Standard IRNR rate: 24% on gross income.
- EU/EEA residents: 19% and can deduct rental expenses proportional to rental use.
- Modelo 210: submitted annually (1–20 January of the following year) for income accrued from 2024 onwards (Orden HFP/1338/2023). Lextax handles this for you.
Value-Added Tax (IVA) on Vacation Rentals
- Without hotel services: Exempt from VAT.
- With hotel services: Subject to VAT (typically 10%). Must submit quarterly IVA returns (Modelo 303) and annual summary (Modelo 390).
Property Tax (IBI) and Local Tourist Fees
- Annual property tax (IBI) must be paid by the owner.
- Some municipalities charge additional local or tourist taxes (e.g., Catalonia, Balearic Islands).
What Tax Forms Must Be Submitted for Vacation Rentals in Spain?
Forms vary depending on your tax residency and services provided:
- Modelo 100: Annual IRPF return (for tax residents).
- Modelo 210: IRNR for non-residents (annual for rental income accrued from 2024; imputed income annually by 31 December).
- Modelo 036/037: Registration in Business Census (if providing services).
- Modelo 303: Quarterly VAT return.
- Modelo 390: Annual VAT summary.
- Modelo 179: Submitted by platforms like Airbnb to report rental details to the Tax Agency.
Which Expenses Can I Deduct for Tourist Rentals in Spain?
If you report income as real estate capital (IRPF or IRNR for EU/EEA):
- Mortgage interest and property financing.
- Maintenance and repair costs (excluding improvements).
- Taxes and fees (IBI, waste tax, insurance).
- Community fees.
- Utilities (electricity, water, internet).
- Depreciation of the property and furnishings.
- Platform commissions (Airbnb, Booking).
- Advertising and cleaning costs.
Only expenses proportional to the days the property was rented out are deductible. Lextax will help you calculate the correct deductions.
Specific Obligations for Non-Residents Renting Property in Spain
- Main tax: IRNR (Modelo 210).
- Declaration frequency: annual for rental income (1–20 January, for income accrued from 2024 — Orden HFP/1338/2023) and annual for imputed income (by 31 December).
- Applicable tax rates: 19% (EU/EEA) with deductions; 24% (non-EU) without deductions.
- Representative: A fiscal representative is recommended (required if outside EU/EEA).
- Bank account in Spain: Not mandatory but simplifies tax and rental payments.
What Happens If I Don’t Declare My Rental Income in Spain?
Failure to declare vacation rental income can result in:
- Fines between 50% and 150% of unpaid tax.
- Late payment interest.
- Loss of tax deductions.
- Tax audits based on:
- Modelo 179 (Airbnb reports).
- Utility usage patterns.
- Bank account activity.
- Third-party reports.
Other Key Considerations
- Tourist license: Required in many regions. Not having one may result in administrative fines.
- Local regulations: Check municipal rules and homeowners’ associations for restrictions.
Conclusion: Get Professional Tax Advice for Vacation Rentals with Lextax
Renting your property to tourists via Airbnb or Booking in Spain involves complex tax obligations for both residents and non-residents. Lextax ensures your compliance, helps you claim available deductions, and handles all filings. Avoid fines and optimize your taxes with expert advice.
Contact Lextax for personalized tax advice and enjoy stress-free vacation rental income in Spain.
