Spanish taxes and the tourist dwelling: what you pay and what you can deduct
Income tax, deductible expenses, empty days, VAT, owners who live outside Spain and what the platforms already tell the tax office.
How much does the tax office take?
The income goes on your tax return as income from real estate capital, the expenses for the rented days are deducted, there is no 60 % reduction and the empty days are taxed too. With a worked example for a 4-place flat.
Read the guideI live outside Spain. What changes?
Non-residents do not file the Spanish income tax return: they file form 210 for Non-Resident Income Tax. EU residents deduct expenses and pay 19 %; those from outside pay 24 % on the gross. And the empty days are declared too.
Read the guideDo I have to charge guests VAT?
An individual who rents their flat to tourists without hotel services does not charge VAT: the rental is exempt. There is only 10 % VAT if you provide hotel-type services during the stay. What counts as a hotel service and what does not.
Read the guideWhat about the VAT on the Booking or Airbnb commission?
Since 1 January 2023 the platform is the one that declares the VAT on its commission: it comes on the invoice with 21 %. You file no form for it (no 309, no ROI, no 349), you cannot deduct it because your rental is exempt, and you do subtract it on your income tax return as an expense. What to look for on the invoice and what changes with a manager.
Read the guideCan't find your question?
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Other topics: Before you start · Licence and registration · Owners' association · The flat · Day to day · Booking, Airbnb and others · The manager