# How much tax do you pay on a holiday flat in Spain? Personal income tax (IRPF) explained without jargon

> 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.
>
> Topic: Taxes · Reviewed: 2026-09-22 · URL: https://mipisoturistico.app/en/guides/how-much-tax-do-you-pay-on-a-holiday-flat-in-spain
> Published by Mi Piso Turístico (Torremolinos Gestión Vacacional), a holiday-rental management company on the Costa del Sol.

**Short answer:** if you are a tax resident in Spain and rent your flat to tourists without providing hotel services, the income is declared on your **personal income tax return (IRPF) as income from real estate capital**: from what you receive you deduct the **expenses for the rented days** and the result is added to your general base, taxed at **between 19 % and 47 %** depending on your total income. **There is no 60 % reduction** as for long-term lets, and for the **days the flat is empty** you pay a small imputed income. For a 4-place flat leaving €14,000 net, the tax office typically takes between €3,000 and €4,500.

## What exactly is declared?

**Income**: everything you receive from the guest, including cleaning, **before** deducting the platform's commission. If the platform pays you €850 for a €1,000 booking after keeping €150, the income is €1,000 and the €150 is an expense.

**Deductible expenses** (only in proportion to the rented days): platform and manager commissions, cleaning, utilities, association fees, IBI, insurance, mortgage interest, repairs, depreciation of 3 % of the construction value and of the furniture. The full list is in [Expenses you can deduct](/guias/gastos-deducibles).

**Result**: income minus expenses = net income, which goes into the general base with the rest of your income (salary, pension).

## Why don't I get the 60 % reduction?

Because that reduction exists only for renting the tenant's **main home**. A tourist does not live in your flat. It is the most important tax difference between the two options and must be taken into account when comparing them ([Tourist or long-term?](/guias/turistico-o-larga-duracion)).

## And the days it is empty?

For the days the flat is not rented (and you do not use it as your main home) an **imputed income** is declared: **1.1 % of the cadastral value** if it was revised in the last ten years, or **2 %** if not, **prorated for those days**. For a flat with a cadastral value of €60,000 and 150 empty days, that is about €270-490 of imputed income, which at a 30 % rate means €80-150 of tax. It is little, but it exists. Explained in [Empty days are taxed too](/guias/dias-vacios-imputacion).

## A worked example

4-place flat in Torremolinos, full year, 220 rented days:

| Item | Amount |
|---|---|
| Gross income (with cleaning) | €23,000 |
| Platform commissions (average 15.5 %) | −€3,565 |
| Cleaning paid | −€2,200 |
| Manager (15 % of the net after the platform, plus VAT) | −€3,170 |
| Association fees, IBI, insurance, utilities, internet (220/365 proportion) | −€1,900 |
| Depreciation 3 % construction + furniture (proportion) | −€1,300 |
| **Net income** | **€10,865** |
| Imputed income for 145 empty days (cadastral value €60,000, 1.1 %) | +€262 |
| **Total added to your general base** | **≈ €11,100** |

If your marginal rate is 30 %, you pay about **€3,300**. If it is 37 %, about €4,100. The money left in your pocket after tax is around €9,000-10,000.

## When is it a business activity and not a rental?

When you provide **hotel-type services** during the stay (periodic cleaning, change of linen mid-stay, breakfasts, reception) or when you have **a full-time employee** to manage the rentals. Then it is declared as a business activity (with IAE, books and, normally, 10 % VAT). Cleaning on arrival and departure does **not** turn the rental into a business activity. Hiring a manager does not either: you are still a private individual with income from real estate capital.

If you are considering doing it through a company, we compare it in [As an individual or through a company?](/guias/persona-fisica-o-sociedad).

## Does the tax office find out what I earn?

Yes. Booking, Airbnb and the other platforms report your income and the details of the home to the tax office every year (DAC7 directive). The data appears in your pre-filled tax return. We explain it in [Platforms report to the tax office](/guias/plataformas-informan-a-hacienda).

## What if I live outside Spain?

Everything changes: you pay non-resident income tax with form 210, with no progressive scale and with different rules depending on whether you are from the European Union or not. See [I live outside Spain: what changes?](/guias/propietario-no-residente).

## Do I need an accountant?

For the tax return of an individual with one flat, it is not essential: the pre-filled return includes the income and you add the expenses. For non-residents, several owners, inheritances or a business activity, yes. We give each owner an annual summary with income, commissions, cleanings and rented days, which is what any adviser asks for.

## Sources

- [Spanish Tax Agency: income from real estate capital (Income Tax Manual, in Spanish)](https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/irpf-2024/c04-rendimientos-capital-inmobiliario.html)
- [Spanish Tax Agency: renting a tourist dwelling, FAQ (in Spanish)](https://sede.agenciatributaria.gob.es/Sede/vivienda/alquiler-vivienda-turistica.html)