How to Calculate and File Rental Income Tax as a Non-Resident Property Owner in Spain (2025 Guide)

Introduction

If you are a non-resident property owner in Spain and earn rental income, you are required to declare and pay rental income tax to the Spanish Tax Agency (Agencia Tributaria). Failing to declare rental income correctly can result in penalties and interest charges.

At Taxadora, we specialize in rental income tax filing for non-resident property owners, ensuring that your tax returns are submitted correctly and on time. In this guide, we explain how to calculate your rental tax, what deductions apply, and why you should trust Taxadora to handle the process for you.

Who Needs to Pay Rental Income Tax in Spain?

✅ All non-resident property owners who rent out their Spanish property must file rental income tax. ✅ Short-term rentals (Airbnb, Booking.com, etc.) and long-term rentals are both subject to taxation. ✅ The tax rate and deductions vary depending on whether you are an EU/EAA resident or a non-EU resident.

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Tax Rates for Non-Resident Property Owners in Spain (2025)

Your tax rate depends on your country of residence:

📌 EU/EAA Residents:

• Taxed at 19% on net rental income (after allowable deductions).

📌 Non-EU Residents (e.g., UK, USA, Canada):

• Taxed at 24% on gross rental income (no deductions allowed).

🚀 Taxadora ensures you pay the correct tax rate based on your residency and claim eligible deductions where applicable.

How to Calculate Your Rental Income Tax

1. Determine Total Rental Income
   • This is the total amount received from tenants before expenses (or agency fees, Airbnb, Booking.com commissions).
2. Apply Allowable Deductions (Only for EU/EAA Residents)
   • Mortgage interest payments
   • Property maintenance and repairs (e.g., fixing a broken pipe, repainting walls)
   • Utilities (if paid by the landlord)
   • Property management fees
   • Home insurance
   • IBI (municipal property tax)

🚨 It’s easy to make mistakes when applying deductions! For example, repairs (e.g., fixing a leak) are deductible, but improvements (e.g., a full kitchen renovation) are not. Taxadora ensures you claim the correct expenses to avoid costly errors.

1. Calculate Taxable Income
   • EU/EAA Residents: Taxed on net income after deductions.
   • Non-EU Residents: Taxed on gross income with no deductions.
2. Apply the Relevant Tax Rate
   • 19% (EU/EAA) or 24% (Non-EU).

📌 Example Calculation Scenario:

• Rental income: €12,000 per year
• Eligible deductions (EU residents only): 
  • Mortgage interest: €2,000
  • Maintenance costs: €500
  • Property management fees: €1,000
  • IBI property tax: €800
• Total deductions: €4,300
• Taxable income: €12,000 – €4,300 = €7,700
• Tax due: 19% of €7,700 = €1,463 (for EU residents)
• Non-EU residents (no deductions): 24% of €12,000 = €2,880

🚀 Let Taxadora handle the entire calculation and filing process for you!

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Filing Deadlines for Rental Income Tax (2025)

📌 From 2024 onwards, rental income tax is filed annually.

• Deadline: January 20, 2025, for rental income earned in 2024.
• Late filing penalties apply if the deadline is missed.

🚀 By filing early with Taxadora, you ensure compliance and avoid penalties.

Penalties for Not Declaring Rental Income

🚨 Failing to declare rental income in Spain can lead to:

• Fines starting from €150 per missed declaration.
• Additional penalties for undeclared income.
• Tax audits and investigations by Agencia Tributaria.

📌 Taxadora guarantees your rental tax is correctly filed to avoid fines.

How Taxadora Helps You File Rental Income Tax

At Taxadora, we make rental income tax fast, easy, and hassle-free:

✅ Accurate Tax Calculations: Ensuring you pay the correct amount.

✅ Maximizing Deductions (EU/EAA Residents Only): Claim all allowable expenses. ✅ Timely Filing: Avoid penalties with our automated filing service. 

✅ Multi-Language Support: Assistance in English, Spanish, and other languages. 

✅ Secure Online Process: File from anywhere in the world.

🚀 Don’t risk mistakes—let Taxadora handle your Spanish rental tax!

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Conclusion

Declaring and paying rental income tax in Spain is a legal requirement for all non-resident property owners. The tax rates and deductions vary based on your residency status, and failing to file on time can lead to costly penalties.

💡 Taxadora makes the rental income tax filing process simple and stress-free!

📌 Need help with your Spanish rental income tax? Contact Taxadora today! Get Started