{"id":1282,"date":"2020-05-11T11:43:47","date_gmt":"2020-05-11T09:43:47","guid":{"rendered":"https:\/\/entretramites.com\/en\/?p=1282"},"modified":"2025-08-12T20:24:13","modified_gmt":"2025-08-12T18:24:13","slug":"spanish-tax-on-rental-income-guide","status":"publish","type":"post","link":"https:\/\/entretramites.com\/en\/income-tax\/spanish-tax-on-rental-income-guide","title":{"rendered":"Spanish Tax on Rental Income: Guide for Landlords and Tenants"},"content":{"rendered":"\n

Learn how to declare rental income in Spain and take advantage of tax deductions. Understand your obligations step-by-step as a landlord or tenant.<\/strong><\/p>\n\n\n\n

Spanish Tax on Rental Income: What You Need to Know<\/strong><\/h2>\n\n\n\n

Declaring rental income is a tax obligation in Spain for both landlords and tenants. Doing it right can help you avoid penalties and even benefit from important deductions<\/strong><\/a>. As the Spanish tax on rental income<\/strong> campaign for 2024 (filed in 2025) begins, here\u2019s what you need to know to get it right.<\/p>\n\n\n\n

In this article, we\u2019ll guide you through how to declare rental income based on your situation: whether you\u2019re renting out your property or living in a rented home.<\/p>\n\n\n\n

Declaring Rental Income as a Landlord<\/strong><\/h2>\n\n\n\n

If you own a property that you rent out in Spain, you must declare your income and deductible expenses in your annual tax return. This information is filed under “Real Estate Capital Income” on the Spanish Tax Agency\u2019s online system (Renta Web<\/strong><\/a>).<\/p>\n\n\n\n

Steps for landlords:<\/strong><\/h2>\n\n\n\n

Property identification:<\/strong>
<\/strong> Check your draft tax return to ensure the rental property is listed. If it isn\u2019t, you\u2019ll need to manually add it in the relevant section.<\/p>\n\n\n\n

Property status:<\/strong>
<\/strong> Indicate how the property was used throughout the year. Choose \u201crented\u201d if it was rented all year or specify the dates if it had different uses.<\/p>\n\n\n\n

Contract details:<\/strong>
<\/strong> Include the tenant\u2019s tax ID (NIF), contract start date, length of lease, and rental type.<\/p>\n\n\n\n

Applicable tax reduction:<\/strong>
<\/strong> If the property is rented as a main residence and the contract was signed before May 26, 2023, you may apply a 60% reduction<\/strong> on net income. For contracts signed from January 1, 2024 onwards, reductions range between 50% and 90%<\/strong>, depending on the location, tenant\u2019s age, or whether rent was lowered compared to a previous contract.<\/p>\n\n\n\n

Deductible expenses:<\/strong>
<\/strong> These may include mortgage interest, repairs, home insurance, property tax (IBI), community fees, and depreciation (only on the building value, not the land).<\/p>\n\n\n\n

Accessory spaces:<\/strong>
<\/strong> If you rent out a garage or storage room with the property, they should be declared together if the ownership percentages match.<\/p>\n\n\n\n

Example:<\/strong>
<\/strong> A landlord who earns \u20ac900\/month in rent and reports \u20ac2,000 in deductible expenses annually will significantly lower their taxable base using these tools.<\/p>\n\n\n\n

Declaring Rent as a Tenant<\/strong><\/h2>\n\n\n\n

Even though the state-level rent deduction<\/strong> was removed in 2015, some tenants with contracts signed before that date may still benefit if they meet certain conditions.<\/p>\n\n\n\n

How to apply the old state deduction (pre-2015 contracts):<\/strong><\/p>\n\n\n\n