19% or 24%:tax on Spanish rental income.
Updated 12 November 2026 · 2 minute read
The short answer
Residents of the EU and EEA pay 19% on their Spanish rental income after costs. Residents of any other country, including the UK, pay 24% on the full rent with no costs deducted.
Which rate applies to you?
The rate follows your tax residence, not your nationality. A British citizen living in the Netherlands pays 19%. A Dutch citizen living in the UK pays 24%.
What is the difference in practice?
| EU and EEA resident | Other resident | |
|---|---|---|
| Rate | 19% | 24% |
| Taxed on | Rent minus costs | Full rent |
| Costs deductible | Yes | No |
An example
Rent of €20,000 and deductible costs of €8,000. An EU resident pays 19% of €12,000: €2,280. A UK resident pays 24% of €20,000: €4,800.
How do you prove where you live?
With a certificate of tax residence from your own tax office. Keep a current one on file. It is the document that supports the 19% rate and your deductions.
Does the rate also apply to vacant days?
Yes. The same 19% or 24% applies to Renta Imputada, the tax on days the home was not let.
Questions
Is the 19% rate automatic for EU citizens?
No. It depends on tax residence. An EU citizen living outside the EU and EEA pays 24%.
Do I pay tax on the cleaning fee guests pay?
Yes. Everything the guest pays for the stay is rental income. The cleaning you pay for is a cost.
Do I also pay tax at home on this income?
Often you must declare it at home as well. A tax treaty normally prevents paying twice. See the guide on your home country’s tax return.
Know your Spanish taxbefore the bill arrives.
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.