Renting out part of the year:how the days are split.
Updated 12 November 2026 · 2 minute read
The short answer
Every day of the year lands in one of two boxes. Days the home was let are taxed as rental income. All other days, empty or used by you, are taxed as Renta Imputada.
How does the split work?
Count the nights guests stayed. Those are your let days. Take them from 365 and you have the days for Renta Imputada.
An example
148 nights let, 9 nights own use, 208 nights empty. Rental income covers 148 days. Renta Imputada covers the other 217 days, which is 59% of the year.
Why does the split matter?
It decides three numbers at once:
- how much of your yearly costs you can deduct
- how many days of Renta Imputada you pay
- how the return is checked against your bookings if the tax office asks
What counts as a let day?
A night a paying guest stayed. Days the home was only advertised and available do not count as let.
How do you keep track?
Keep one calendar with every booking, including direct bookings and your own stays. The platform exports from Airbnb and Booking.com cover their own bookings, not each other’s.
Questions
Do I pay both taxes for the same day?
No. Each day is taxed once, as either a let day or a Renta Imputada day.
Do days blocked for maintenance count as let?
No. Only days with a paying guest are let days.
What if friends stay for free?
That is not a let day. It falls under Renta Imputada.
Your let days and vacant days,counted from your bookings.
Casatax keeps your income, costs and bookings in one place, and prepares your Spanish return. Your gestor files it.
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This is general information, not tax advice. Rules and dates change, so check your own situation with your gestor.