Educational information only, not tax advice. Rules and figures change — confirm your situation with a qualified Spain tax professional before filing.
Madrid, Spain · Spain · Short-term rental taxes
Short-Term Rental Taxes in Madrid
STR income earned in Madrid is subject to Spanish personal income tax (IRPF for residents or IRNR for non-residents), a Madrid Community tourist tax, and mandatory data-sharing with the Spanish Tax Agency.
The 30-Second Answer
- All rental income must be declared: residents file via Modelo 100 (IRPF) at progressive rates of 19–47%; non-residents file via Modelo 210 (IRNR) at 19% (EU/EEA) or 24% (non-EU).
- Deductions differ by residency: EU/EEA residents and non-residents can deduct eligible expenses (mortgage interest, repairs, depreciation, etc.) against net income; non-EU non-residents are taxed on gross rental receipts with no deductions.
- Tourist tax (tasa turística): Madrid's Community of Madrid charges a tourist tax; platforms like Airbnb collect and remit it on qualifying bookings, but hosts remain ultimately responsible for compliance.
- Platforms report your income: under Royal Decree 1070/2017 and the EU DAC7 directive, Airbnb and Booking.com share host earnings data directly with the Spanish Tax Agency (AEAT).
Deductions
What Madrid STR Hosts Can Deduct
EU/EEA residents and non-residents can offset eligible costs against rental income; non-EU non-residents cannot deduct any expenses under current Spanish law.
Only expenses incurred during the rental period are deductible on a pro-rata basis. Capital improvements (extensions, luxury upgrades) are not immediately deductible but may be depreciated. Non-EU non-residents are taxed on gross income with zero deductions under current IRNR rules.
Filing Calendar
Key Dates & Filing Calendar
Spanish tax deadlines for STR hosts — residents and non-residents have different filing windows.
Quarterly VAT (Modelo 303) is not currently required for most STR hosts, as tourist rentals without hotel-style services are VAT-exempt. A proposed 21% VAT on STRs was announced in May 2025 but had not been enacted into law as of mid-2025.
AEAT (Agencia Tributaria) — Modelo 100 / Modelo 210 filing windows; costaluzlawyers.com 2026 guide
Income Tax Treatment
Resident vs. Non-Resident: How Your STR Income Is Taxed
Spain does not offer a flat-rate percentage-deduction regime for STRs. Instead, the key split is whether you are a Spanish tax resident (IRPF) or non-resident (IRNR), and whether you provide hotel-style services.
Spanish Tax Resident — Real Estate Capital Income
Progressive IRPF on net rental profit
- Income classified as 'rendimientos del capital inmobiliario' (real estate capital income)
- Deduct all eligible expenses; taxed on net profit at progressive IRPF rates (19%–47%)
- File annually via Modelo 100 between 1 April and 30 June
- If hotel-style services are provided (daily cleaning, reception), income shifts to business income (rendimientos de actividades económicas) with different obligations
No income ceiling — progressive scale applies
EU/EEA Non-Resident
19% flat rate on net rental income
- File Modelo 210 annually (since 2024) by 31 January for the prior year
- Can deduct the same expenses as residents (mortgage interest, repairs, depreciation, IBI, etc.)
- Taxed at a flat 19% on net income
- Double-taxation treaties may reduce or credit the Spanish tax against home-country liability
No ceiling — flat 19% on net profit after deductions
Non-EU Non-Resident
24% flat rate on gross rental income — no deductions
- Cannot deduct any expenses under current IRNR rules
- Taxed at 24% on every euro of gross rental income
- File Modelo 210 annually by 31 January
- Check applicable double-taxation treaty — some treaties reduce the Spanish withholding rate
No ceiling — 24% on gross receipts
Depreciation
Depreciation (Amortización) for Madrid STR Properties
Spanish tax law allows an annual depreciation deduction on the construction value of the property and on furnishings used in the rental.
| Asset | Typical write-off period | Notes |
|---|---|---|
| Residential building / apartment structure | ~33 years (3% per year) | Applied to the construction value only — not the land. Land is not depreciable. |
| Furniture & fittings | 10 years (10% per year) | Beds, sofas, kitchen equipment used in the rental property. |
| Appliances (washing machine, dishwasher, etc.) | ~8–10 years (10–12% per year) | Must be used exclusively or pro-rated for the rental period. |
Depreciation is calculated on the construction (cadastral) value, not the total purchase price. The land component (typically shown on the escritura or IBI receipt) must be excluded. Only the proportion of the year the property is actually rented is depreciable for STR purposes.
Spain does not have a formal depreciation-recapture rule identical to the US system, but accumulated depreciation reduces the acquisition cost for capital gains (plusvalía) purposes on eventual sale, potentially increasing the taxable gain.
Tasa Turística / Tourist Tax
Madrid's Tourist Tax
The Community of Madrid introduced a regional tourist tax applicable to STR stays.
Madrid's regional government (Comunidad de Madrid) applies a tourist tax on overnight stays in tourist accommodation, including short-term rental apartments. The tax is charged per person per night and is capped at a maximum number of nights per stay.
€3.00 per person per night (max 14 nights per stay)
bnbcalc.com Madrid STR guide (citing Community of Madrid tourist tax); community.withairbnb.com Spain tourist tax pages
| Booking type | Who collects & remits | What it means for your books |
|---|---|---|
| Airbnb booking (qualifying) | Airbnb collects from guest and remits to Community of Madrid on host's behalf | You do not need to separately invoice or remit the tourist tax for Airbnb bookings — confirm via your Airbnb host dashboard |
| Booking.com / direct booking | Host is responsible for collecting from guest and remitting to the Comunidad de Madrid | Include the tourist tax as a separate line on your invoice; keep records of remittances |
Tourist tax rates and collection arrangements can change. Always verify the current rate and your platform's remittance status with the Comunidad de Madrid or your tax adviser before each season.
Platforms
How Airbnb & Booking.com Handle Reporting in Spain
Spanish law and EU rules require platforms to share host income data with tax authorities — assume AEAT already knows your earnings.
| Platform | Reports your income | Collects the local lodging tax | Annual earnings summary |
|---|---|---|---|
| Airbnb | Yes — to AEAT under Royal Decree 1070/2017 and EU DAC7 | Yes (qualifying Madrid bookings) | Available in your Airbnb host account under 'Transaction History' |
| Booking.com | Yes — under EU DAC7 directive | No — host must collect and remit tourist tax directly | Available via Booking.com extranet finance reports |
| Vrbo / HomeAway | Yes — under EU DAC7 directive | No — host responsibility | Available in Vrbo owner dashboard |
Using Multiple Platforms?
Each platform reports independently to AEAT. You must aggregate all income across all platforms and declare the total on your Modelo 100 or Modelo 210. Do not rely on any single platform's summary as your complete tax record.
EU DAC7 Directive
From 2023 onwards, all EU digital platforms (including Airbnb, Booking.com, Vrbo) must report seller/host income to the tax authority of the host's country of residence and to AEAT for Spanish-located properties. This data is shared across EU member states.
Airbnb Help Article 2470 — Tax data sharing in Spain (Royal Decree 1070/2017 & DAC7); AEAT official guidance
Illustrative P&L — EU/EEA Non-Resident Host
Example: €18,000 gross annual STR income, Madrid apartment. For illustration only — not tax advice.
Record-Keeping
Stay Audit-Ready: What to Keep
AEAT can inspect up to 4 years back (general prescription period). Keep all STR-related documents organised and accessible.
| Keep | How long | Why |
|---|---|---|
| Booking confirmations & guest invoices | 4 years minimum | Proves income declared matches actual receipts; required if AEAT cross-checks platform data |
| Expense invoices (repairs, cleaning, utilities, management fees) | 4 years minimum | Deductions are disallowed without original invoices (facturas) — receipts alone are insufficient |
| Mortgage statements showing interest paid | 4 years minimum | Supports mortgage-interest deduction on Modelo 100 / 210 |
| VUT licence and registration documents | Indefinitely while operating | Proof of legal operation; required for any regulatory inspection by Madrid City Council |
| Tourist tax remittance receipts | 4 years minimum | Evidence that tasa turística was collected and remitted as required |
The most common audit trigger in Spain is a mismatch between platform-reported income (shared by Airbnb/Booking under RD 1070/2017) and the income declared on your tax return. Ensure your declared figures match your platform earnings summaries exactly.
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 AEAT or a qualified Spanish tax adviser (asesor fiscal / gestor).
- AEAT — Agencia Tributaria (Spanish Tax Agency) — Official source for Modelo 100, Modelo 210, IRPF and IRNR rules. www.agenciatributaria.es
- Costa Luz Lawyers — Rental Income Tax in Spain 2026 — Comprehensive guide to resident and non-resident rental taxation, deductions and Modelo 210. costaluzlawyers.com
- Lextax — Airbnb & Booking Tax Obligations in Spain 2026 — Detailed breakdown of IRPF vs IRNR treatment, deductible expenses and filing obligations. lextax.es
- Airbnb Help Article 2470 — Tax data sharing in Spain — Explains Royal Decree 1070/2017 obligations and DAC7 EU data sharing for Airbnb hosts in Spain. airbnb.com/help/article/2470
- Reuters — Spain considers 21% VAT on short-term tourism rentals (May 2025) — Reports the proposed (not yet enacted) 21% IVA on STRs under 30 days. reuters.com, May 2025
- Taxadora — Spain VAT Short-Term Rentals 2026 — Analysis of the proposed 21% VAT change and its implications for STR hosts. taxadora.com
- BnbCalc — Madrid STR Regulation Guide — Overview of Madrid VUT licensing, tourist tax (€3/person/night, max 14 nights) and Airbnb collection. bnbcalc.com, updated May 2024
- InternationalTaxLegalSpain — Deductible Expenses for Property Owners — Detailed breakdown of allowable deductions for resident and non-resident landlords in Spain. internationaltaxlegalspain.com
- TramiteItalia — Rental Taxation in Spain for Non-Residents — Analysis of IRNR rules, EU/EEA vs non-EU treatment, and regional comparisons including Madrid. tramiteitalia.com
Questions
Frequently Asked Questions — Madrid STR Taxes
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