Renting out your property to tourists in Spain via platforms like Airbnb, Booking.com, Vrbo or others can be a great source of income. However, this activity comes with a series of tax obligations in Spain that you must not ignore. Proper tax planning and compliance with the vacation rental regulations will help you avoid problems with the Spanish Tax Agency and optimize your tax burden. If you are looking for tax advice for vacation rentals, it is crucial to understand these points.
In this article, Lextax, your expert tax advisor for tourist rentals, explains in detail how to declare Airbnb and Booking rental income in Spain, which tourist rental taxes you need to pay, what tax forms to submit, and the specific rules for non-resident landlords in Spain—all to help you avoid penalties from the Spanish tax authority.
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: Must be submitted quarterly. 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 (quarterly or annually).
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: Quarterly (for income) and annually (for imputed income on unused properties).
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.