Guides forholiday home owners.
Plain answers on Spanish tax and holiday home bookkeeping.
Spain.Tax for non-resident owners.
Modelo 210 explained: what non-resident owners file
The form, who files it, the deadlines and the rates.
Read the guide DeadlinesModelo 210 deadlines, including the new 2026 dates
When each return is due, year by year.
Read the guide Empty homeRenta Imputada: the tax when your home stands empty
How it is worked out and what it costs.
Read the guide Rental income19% or 24%: tax on Spanish rental income
Which rate applies to you and why.
Read the guide CostsWhich costs you can deduct from Spanish rental income
What counts, what does not, and for whom.
Read the guide Mixed useRenting out part of the year: how the days are split
Let days, own use and empty days on one return.
Read the guide Co-ownersOwning with a partner: how co-owners file Modelo 210
One home, several owners, a return each.
Read the guide GestorWhat a gestor does, and what to hand over
The role, the cost, and the paperwork they need.
Read the guide UK ownersUK owners after Brexit: what changed for Spanish rental tax
24%, no deductions, and what still works.
Read the guide Late filingLate or missed Modelo 210: penalties and how to catch up
What it costs, and why filing first is cheaper.
Read the guide Yearly costsThe other yearly costs: IBI, rubbish tax and community fees
What a Spanish home costs each year, apart from income tax.
Read the guide PaperworkNIE and digital certificate: what you need before you can file
The two identifiers behind every Spanish return.
Read the guide LicenceTourist licence and registration: what short-term landlords need
The regional licence, and what happened to the national register.
Read the guide At homeYour Spanish home in your own country’s tax return
Why you often declare it twice, and pay once.
Read the guideBookkeeping.For a home in any country.
Which records to keep, and for how long
The paperwork a holiday home really needs.
Read the guide PayoutsAirbnb and Booking.com payouts, recorded correctly
Commission, fees and what actually lands in your account.
Read the guide ProfitWhat your holiday home really earns
Income, costs and the number that matters.
Read the guide OccupancyOccupancy: how to measure it, and what it tells you
Nights let, nights available, and why the definition matters.
Read the guide Shared costsSharing costs between your own use and rental
Which costs count in full and which are split by days.
Read the guide