**You declare the rent you receive on Modelo 210.** If you live in the EU or the EEA, you are taxed on the rent minus the expenses of the rented period, at **19%**. If you live anywhere else, the United Kingdom included, you are taxed on the gross rent, at **24%**.

## Expenses you can deduct (EU and EEA residents)

Those needed to earn the rent, for the days the home was let:

- community fees, IBI, insurance, utilities;
- repairs and upkeep, mortgage interest: together, at most the year's rent; the rest carries over to the next four years;
- furniture and improvements, deducted over several years, and the wear and tear of the home itself.

A tax residence certificate from your country goes with the return.

## Living outside the EU and the EEA

No expenses today. A Spanish court let a resident of the United States deduct them in 2025, and the Tribunal Supremo is reviewing that ruling. Until it decides, the tax is on the gross rent.

## Good to know

- **Rented out part of the year?** Two returns: one for the rent, one for the days it wasn't let (notional income on the cadastral value).
- Rent belongs to the year it falls due, or to the year you were paid if that came first.
- 2026 rent with tax to pay is filed from April 1 to 20, 2027; a return with zero tax, from January 1 to 20, 2027.
- Rental platforms report to the Agencia Tributaria the rent they pay each owner and the days each home was let.

Note each stay and expense as it happens with our free [rental log](https://casitatax.com/en/rental-log/), and estimate your tax with the [simulator](https://casitatax.com/en/simulator/). Our "Rented out" plan files both returns: [see prices](https://casitatax.com/en/#pricing).