Everything Non-Resident Property Owners Need to Know About Rental Income Tax, Modelo 210 and Holiday Letting
If you own a holiday home in Spain and rent it out through Airbnb, Booking.com, Vrbo or directly to guests, you must declare your rental income to the Spanish Tax Agency. Whether you rent your property for a few weeks each year or operate a busy holiday rental business, understanding the Spanish tax rules is essential to avoid penalties.
This complete 2026 guide explains how holiday rental tax works in Spain, who must file Modelo 210, how much tax you pay, which expenses may be deductible, and how to submit your declaration online.
Do I Have to Pay Tax on Holiday Rental Income in Spain?
Yes.
If you are not a tax resident in Spain but earn income from renting out property located in Spain, you must declare that income using Modelo 210, the Non-Resident Income Tax return. This applies to:
Holiday rentals
Airbnb properties
Booking.com rentals
Vrbo rentals
Short-term tourist accommodation
Seasonal rentals
It does not matter whether you rent for one week or the entire year. All rental income must be declared.
Who Must File Modelo 210?
You generally need to file if:
You own property in Spain.
You are not a Spanish tax resident.
You receive rental income from that property.
You rent directly or through an online platform.
Each owner files separately.
For example:
John and Sarah own an apartment in Marbella, each owning 50%.
Even if guests pay into one bank account, each owner files their own Modelo 210 for their share of the income.
Does Airbnb Report My Income?
Yes.
Spanish tax authorities increasingly receive information from holiday rental platforms such as Airbnb and Booking.com. Rental platforms are subject to reporting obligations, making it easier for the tax authorities to compare declared income with actual bookings.
Because of this, declaring your rental income correctly has become more important than ever.
How Much Tax Do Non-Residents Pay?
The tax depends on where you are tax resident.
EU / EEA Residents
Residents of EU or EEA countries generally pay:
19% on taxable rental profit
This means you may deduct eligible expenses before calculating tax.
Common deductible expenses include:
Community fees
Property insurance
Mortgage interest
IBI property tax
Waste collection tax
Property management fees
Cleaning costs
Repairs and maintenance
Utility bills paid by the owner
Advertising costs
Platform commissions (Airbnb, Booking.com)
Only expenses directly related to the rental activity are deductible and generally only for the rented period.
Non-EU Residents
Historically, many non-EU residents have paid:
24% of gross rental income
without deducting expenses. However, recent legal developments and court decisions may affect the treatment of deductible expenses for some non-EU taxpayers, so individual circumstances should always be checked before filing.
Example Calculation
Example 1 – EU Resident
Rental income:
€12,000
Allowable expenses:
€4,000
Taxable income:
€8,000
Tax:
19%
Tax payable:
€1,520
Example 2 – Non-EU Resident
Rental income:
€12,000
Tax:
24%
Tax payable:
€2,880
(assuming no deductible expenses apply)
When Do I File Rental Income Tax?
For rental income, non-residents generally submit Modelo 210 according to the current filing rules applicable for rental income. Recent legislative changes introduced an annual filing system for many rental income declarations, with returns generally due in January following the tax year. Always check the applicable rules for the income year being declared, as transitional rules may apply.
Example:
Rental income earned during 2025 is generally declared in January 2026.
What Information Do I Need?
When filing Modelo 210 you will normally need:
NIE number
Passport
Spanish property address
Cadastral Reference
Ownership percentage
Rental income received
Dates rented
Eligible expenses (where applicable)
Spanish bank account (if applicable)
Keeping accurate records throughout the year makes filing much easier.
What Happens If I Also Use the Property Personally?
Many owners use their Spanish holiday home themselves for part of the year and rent it during the remaining months.
In this situation you usually have:
Rental income tax for the rented periods
Imputed income tax for the days the property was available for your own private use
Both obligations are declared using Modelo 210 but are calculated separately.
Common Mistakes
Many property owners accidentally:
Forget to declare Airbnb income
Miss the filing deadline
Deduct expenses incorrectly
Declare the full income instead of their ownership share
Confuse rental tax with annual non-rental property tax
Fail to keep invoices
These mistakes can result in interest charges, penalties and additional tax assessments.
Can I File Modelo 210 Myself?
Yes.
Many non-resident property owners now choose to prepare and submit Modelo 210 themselves using an online filing service.
A good online system guides you step by step, calculates the tax automatically, validates your information and submits the declaration electronically, saving significant costs compared with traditional tax advisers.
Why File Online?
Online filing offers several advantages:
Lower cost
Faster submission
Automatic calculations
Secure document storage
Available anywhere in the world
No need to complete complicated Spanish tax forms manually
For owners with one or more Spanish properties, it is often the quickest and most convenient solution.
Frequently Asked Questions
Is Airbnb income taxable in Spain?
Yes. All rental income from Spanish property must normally be declared.
Do I need to file if I only rented for one week?
Yes. Even short-term holiday rentals are taxable.
Do both owners submit separate tax returns?
Yes. Every owner files their own Modelo 210 based on their ownership share.
Can I deduct Airbnb commissions?
EU and EEA residents can generally deduct eligible platform commissions and other qualifying rental expenses.
What happens if I don't declare my rental income?
Late filing can result in penalties, interest and additional tax assessments.
File Your Holiday Rental Tax Return Online
Filing Modelo 210 doesn't need to be complicated.
At EasySpanishTax.com, we've created an easy-to-use online platform that allows non-resident property owners to prepare and submit their Spanish tax return quickly, accurately and at a fraction of the cost charged by many traditional tax advisers.
Whether you rent through Airbnb, Booking.com or privately, our step-by-step system helps you stay compliant with Spanish tax rules while saving both time and money.
Start your Modelo 210 declaration today and file your Spanish holiday rental tax return online with confidence.