Sharing costsbetween your own use and rental.
Updated 12 November 2026 · 2 minute read
The short answer
Costs that exist only because you rent out count in full. Costs that run all year are split by days: the share for days the home was let belongs to the rental, the rest is private.
Which costs count in full?
Costs you would not have without guests:
- Platform commission
- Cleaning and laundry between stays
- Key holder, agency or check-in service
- Welcome supplies and listing photography
Which costs are split?
Costs that run whether or not anyone is there:
- Utilities and internet
- Community fees and insurance
- Local taxes such as IBI
- Mortgage interest and depreciation
How do you split them?
Multiply the yearly cost by the days let divided by 365.
An example
Shared costs of €4,290 in a year. The home was let for 148 days, which is 40.5% of the year. The rental share is €1,739. The other €2,551 is private.
What about repairs?
A repair that keeps the home in working order is split like other all-year costs. Damage caused by a guest and repaired for the next guest belongs to the rental in full.
Why does this matter?
It gives you an honest result for the rental, and in Spain it is also the tax rule: EU and EEA residents deduct shared costs only for the days the home was let.
Questions
Can I split by weeks instead of days?
Use days. It is more accurate and matches how Spanish tax counts.
Does an empty day count as rental or private?
Private, for this split. Only days with a paying guest count as let.
Do I split furniture too?
Yes. Furniture is written off over several years, and each year’s part is split by days let.
Shared costs,split by your real days let.
Casatax keeps your income, costs and bookings in one place. Free to start with one home.
Join waiting listThis is general information. Tax rules differ by country, so check your own situation with your adviser.