Educational information only, not tax advice. Rules and figures change — confirm your situation with a qualified Spain tax professional before filing.
Spain · Short-term rental taxes
Short-Term Rental Taxes in Spain
STR income earned in Spain is taxed under Personal Income Tax (IRPF) for residents or Non-Resident Income Tax (IRNR) via Modelo 210 for non-residents, with rates and deductions varying by residency status and whether hotel-style services are provided.
The 30-Second Answer
- IRPF (Personal Income Tax) applies if you are a Spanish tax resident — rental income is added to your general income base and taxed at progressive rates from 19% to 47%; file annually via Modelo 100.
- IRNR (Non-Resident Income Tax) applies if you live outside Spain — EU/EEA residents pay 19% on net income via Modelo 210; non-EU residents pay 24% on gross income with no deductions.
- If you provide hotel-style services (daily cleaning, breakfast, reception), income is reclassified as business/economic activity income and quarterly filings via Modelo 130 or Modelo 131 are required.
- Platforms like Airbnb report your earnings to the Agencia Tributaria under Royal Decree 1070/2017 and the EU DAC7 Directive, so undeclared income is easily detected.
Deductions
What Can You Deduct Against STR Income?
Spanish tax residents (IRPF) and EU/EEA non-residents (IRNR) can deduct necessary expenses directly linked to generating rental income; non-EU non-residents cannot deduct anything.
Deductions must be pro-rated for the proportion of the year the property was actually rented. Capital improvements (extensions, luxury upgrades) are not immediately deductible but may be depreciated or added to the acquisition cost for capital-gains purposes. Non-EU non-residents are taxed on gross income at 24% with zero deductions.
Filing Calendar
Key Dates & Filing Calendar
Spain's tax year runs 1 January – 31 December; most filings fall in the following April–June window for residents, and quarterly for non-residents.
Non-residents must file a separate Modelo 210 for each quarter in which they earned rental income — even if the property was only rented for a few nights.
Agencia Tributaria — Modelo 210 and Modelo 100 filing deadlines (agenciatributaria.gob.es)
Tax Treatment
Capital Income vs. Business Activity: Which Applies to You?
The Spanish tax authority distinguishes between passive rental income and active business income based on whether you provide hotel-style services — this determines your forms, rates and deductions.
Capital Income (Rendimientos del Capital Inmobiliario)
Standard STR without hotel services
- Income declared on annual Modelo 100 (residents) or quarterly Modelo 210 (non-residents)
- Residents taxed at progressive IRPF savings/general rates (19%–47% depending on total income)
- EU/EEA non-residents taxed at flat 19% on net income; non-EU non-residents at 24% on gross
- All necessary expenses (mortgage interest, depreciation, repairs, IBI, insurance) are deductible for residents and EU/EEA non-residents
No income ceiling
Business Activity Income (Rendimientos de Actividades Económicas)
STR with hotel-style services
- Must register as self-employed (autónomo) with Social Security and the Agencia Tributaria (Censo de Empresarios, Modelo 036/037)
- File quarterly income tax instalments via Modelo 130 (direct estimation) or Modelo 131 (objective estimation)
- Subject to quarterly VAT returns (Modelo 303) at the applicable rate
- Higher administrative burden but broader business expense deductions available
No income ceiling
Depreciation
Depreciation (Amortización) Rules for Spanish Rental Properties
Spanish tax law allows an annual depreciation deduction on the construction value of the property and on certain assets used in the rental — land is never depreciable.
| Asset | Typical write-off period | Notes |
|---|---|---|
| Residential building (construction value) | ~33 years (3% per year) | Deduct 3% of the higher of: cadastral construction value or acquisition cost attributable to the building (excluding land). Land is not depreciable. |
| Furniture & fittings | 10 years (10% per year) | Beds, sofas, kitchen equipment and other movable assets used in the rental property. |
| Appliances (white goods, electronics) | ~8–10 years (10–12.5% per year) | Washing machines, dishwashers, TVs etc. Refer to the official depreciation tables in the IRPF regulations. |
Depreciation must be pro-rated for the number of days the property was actually available for rent. Keep purchase invoices and the property's cadastral certificate (IBI receipt) to support the figures.
When you sell the property, accumulated depreciation deductions reduce your acquisition cost for capital-gains (incremento de patrimonio) purposes, increasing the taxable gain. This is sometimes called 'amortisation recapture' and is taxed at savings-income rates (19%–28%).
Tasa Turística / Ecotasa
Local Tourist Taxes in Spain
Several Spanish regions and municipalities levy a tourist tax (tasa turística or ecotasa) on overnight stays — rates and rules vary significantly by region.
Spain has no single national tourist tax. Instead, individual autonomous communities and municipalities set their own levies. The most established are in Catalonia and the Balearic Islands; other regions are introducing or expanding similar charges.
Varies by region — check your autonomous community and local ayuntamiento
Agència Tributària de Catalunya (atc.gencat.cat); Agència Tributària de les Illes Balears (atib.caib.es)
| Booking type | Who collects & remits | What it means for your books |
|---|---|---|
| Catalonia Taxa Turística | Host collects from guest at check-in and remits quarterly to the Agència Tributària de Catalunya | Record as a separate line item — it is not your income; pass-through liability on your balance sheet |
| Balearic Ecotasa | Host (or platform if agreed) collects and remits to the Agència Tributària de les Illes Balears | Keep guest receipts and quarterly remittance records; failure to collect is a host liability |
| Other municipal/regional taxes | Varies — some platforms (Airbnb) collect and remit in certain jurisdictions; check your region | Confirm with your ayuntamiento whether the platform remits on your behalf or you must do so directly |
Tourist taxes are not deductible against your IRPF/IRNR rental income as they are collected on behalf of the authority, not a cost to you. Always check the current rates with your regional tax authority as they are updated regularly.
Platforms
How Airbnb, Booking.com & Others Report Your Income
Spanish law and EU rules require digital platforms to share host earnings data with the Agencia Tributaria — assume your income is already known to the tax authority.
| Platform | Reports your income | Collects the local lodging tax | Annual earnings summary |
|---|---|---|---|
| Airbnb | Yes — via Modelo 179 (Royal Decree 1070/2017) and DAC7 | Yes, in some regions (e.g. Catalonia, Balearics) — check your listing settings | Annual earnings summary available in your Airbnb account under 'Transaction History' |
| Booking.com | Yes — DAC7 reporting to Spanish tax authority from 2023 | Varies by property and region — confirm in your extranet settings | Annual income statement available in the Booking.com extranet |
| Vrbo / HomeAway | Yes — DAC7 reporting applies as an EU-operating platform | Generally no — host is responsible for collecting and remitting tourist taxes | Earnings reports available in the Vrbo owner dashboard |
Using Multiple Platforms?
Each platform reports independently to the Agencia Tributaria. You must aggregate income from all platforms and declare the total on your IRPF (Modelo 100) or IRNR (Modelo 210) return. Keep your own records to reconcile platform statements with your tax declaration.
DAC7 — EU Platform Reporting Directive
Under EU Directive 2021/514 (DAC7), implemented in Spain from 2023, all digital platforms operating in the EU must report seller/host income annually to national tax authorities. Spanish platforms and EU platforms with Spanish hosts file this data with the Agencia Tributaria by 31 January each year. This means the tax authority receives your earnings data automatically — undeclared income is a significant compliance risk.
Airbnb Tax Data Sharing FAQ Spain (airbnb.com/help/article/2470); Royal Decree 1070/2017 (BOE); EU Directive 2021/514 (DAC7)
Illustrative P&L: Capital Income Route (Spanish Resident)
Example based on a property rented for 6 months of the year generating €18,000 gross rental income. Figures are illustrative only.
Record-Keeping
Stay Audit-Ready: What to Keep and For How Long
The Agencia Tributaria can inspect up to 4 years back (or longer in cases of fraud) — keep organised records from day one.
| Keep | How long | Why |
|---|---|---|
| Rental contracts / booking confirmations and guest records | Minimum 4 years | Proves rental periods, income amounts and guest identity; required under Royal Decree 1070/2017 |
| All expense invoices (repairs, utilities, insurance, management fees, platform fee statements) | Minimum 4 years | Supports deduction claims on IRPF/IRNR returns; invoices must show your name/NIE and the supplier's VAT number |
| Property purchase deed (escritura) and cadastral certificate (IBI receipt) | Indefinitely (until 4 years after sale) | Needed to calculate depreciation base and future capital gains — the acquisition cost affects your tax on sale |
| Tourist tax collection records and remittance receipts | Minimum 4 years | Proves you collected and remitted the correct tasa turística / ecotasa to the regional authority |
| Filed tax returns (Modelo 100, 210, 130, 303) and payment receipts | Minimum 4 years | Primary evidence of compliance; the Agencia Tributaria's general prescription period is 4 years |
Spain's general tax prescription period is 4 years from the filing deadline, but this can be interrupted by any official action. In cases of tax fraud or non-declaration, there is no prescription limit. Store digital copies securely in addition to paper originals.
Estimator
Short-Term Rental Tax Estimator
Plug in your bookings and costs to see your likely taxable position.
Your Numbers
Total short-term-rental income, before costs.
Allowable running costs, mortgage interest, depreciation and platform fees.
Your top income-tax band, as a percentage.
Estimated tax owed
Income tax on your net rental profit at your marginal rate.
Illustrative estimate. A simplified model to orient you — it is not tax advice. Confirm your situation with a qualified local professional.
Sources & notes
This page is for educational purposes only and does not constitute tax or legal advice. Tax rules change — always verify current rates and deadlines with the Agencia Tributaria (agenciatributaria.gob.es) or a qualified Spanish tax professional (asesor fiscal). The proposed 21% VAT on STR (as of May 2025) had not been enacted into law at the time of writing.
- Agencia Tributaria — IRPF (Modelo 100) — Official guidance on Personal Income Tax for Spanish residents including rental income treatment: agenciatributaria.gob.es
- Agencia Tributaria — IRNR (Modelo 210) — Non-Resident Income Tax filing guidance, rates and deadlines: agenciatributaria.gob.es
- Agencia Tributaria — Modelo 179 — Informative return for collaborative economy platforms under Royal Decree 1070/2017
- Airbnb Tax Guide Spain 2024 (Airbnb) — Airbnb's official Spain tax considerations guide: assets.airbnb.com/help/AirbnbTaxGuide2024_Spain_ENGLISH.pdf
- Airbnb Tax Data Sharing FAQ Spain — Explains Royal Decree 1070/2017 and DAC7 reporting obligations: airbnb.com/help/article/2470
- EU Directive 2021/514 (DAC7) — EU platform reporting directive requiring digital platforms to report seller income to national tax authorities: eur-lex.europa.eu/eli/dir/2021/514/oj
- Reuters — Spain 21% VAT proposal (May 2025) — Spain considers new 21% VAT on short-term tourism rentals: reuters.com, May 2025
- Taxadora — Spain VAT STR 2026 update — Analysis of proposed VAT changes for tourist rentals: taxadora.com/blog/spain-vat-short-term-rentals/
- Lextax — Tax obligations for Airbnb & Booking hosts in Spain — Practical guide to IRPF, IRNR and tourist rental taxes: lextax.es
- Terra Meridiana — Taxes and fees for landlords in Spain — Overview of resident and non-resident rental tax rates: terrameridiana.com
- Agència Tributària de Catalunya — Catalonia tourist tax (taxa turística) rates and filing: atc.gencat.cat
- Agència Tributària de les Illes Balears — Balearic Islands sustainable tourism tax (ecotasa) rates: atib.caib.es
Questions
Frequently Asked Questions About STR Taxes in Spain
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