David
Accountant · Barcelona, Spain
- 103 cases handled · 5 in this service
- 11+ years in practice
- Speaks: English, Spanish
- Economia, Universitat Autonoma de Barcelona
Tourist Rental Income Tax (Modelo 210) in Spain
Owners who let a Spanish home to tourists generally declare that income on Modelo 210 if they live abroad, or in their income tax return if they live in Spain. An English-speaking tax adviser prepares and files it.
About Tourist Rental Income Tax (Modelo 210) in Spain
Tourist rental income tax is the tax on money earned by letting a Spanish property to holiday guests, for example through Airbnb, Booking.com or an agency. People look for it as holiday rental tax, tax on holiday rental income, short-term rental tax, non-resident income tax (IRNR) or "Modelo 210". It concerns the rent received, not owning an empty home. Some older lists and lawyer pages call this service “Tourist Rentals Tax Form 210”.
Who it concerns and when
Owners who let to tourists and live outside Spain generally declare the income on Modelo 210. Owners who live in Spain declare it in the annual income tax return (Modelo 100). Each co-owner is taxed on their own part. The filing method and frequency for non-residents have changed in recent years, so older guides may be out of date.
How it usually works in Spain
The owner needs a Spanish tax number (NIE) and records of the rent, the rental periods and the costs of the letting. The adviser works out the taxable income and files with the tax agency (Agencia Tributaria). Which costs can be deducted can depend on the owner's country of residence. Rates, thresholds and deadlines change every year, so a lawyer or tax adviser confirms the current ones.
Where this page ends and others begin
- A home let to a long-term tenant: non-resident rental income tax.
- A home kept empty or used only by the owner: non-resident property tax.
- Permission to let to tourists: tourist rental licence application.
Questions and answers
Who has to declare holiday rental income?
Generally every owner who receives rent from tourists. Non-residents use Modelo 210, residents declare it in their income tax return.
Do Airbnb or my agency file for me?
Usually not. A platform may report bookings, but the owner remains responsible for declaring the income.
Can I deduct the costs of the letting?
Some costs are deductible, and the rules can differ by the owner's country of residence. An adviser checks which apply.
Does VAT also apply to tourist lettings?
It can, for example where hotel-type services are offered. See VAT services.
6 lawyers who provide Tourist Rental Income Tax (Modelo 210) in Spain
Sorted by experience in this service. Write to any of them — the reply comes from the lawyer, without obligation.
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Raffaele
Lawyer · Barcelona, Spain
- 1,553 cases handled
- 15+ years in practice
- Speaks: English, Portuguese, Italian, Spanish
- Spanish Law; Italian Law, Universitat Pompeu Fabra - Università degli Studi di Milano
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4.90(38 reviews)
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Rafael
Lawyer · Seville, Spain
- 204 cases handled
- 31+ years in practice
- Speaks: English, Spanish
- Law, University of Seville
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4.81(27 reviews)
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María
Lawyer · Estepona, Spain
- 184 cases handled
- 8+ years in practice
- Speaks: Spanish, English
- Law, University Granada
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4.60(5 reviews)
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Maria
Lawyer · Girona, Spain
- 60 cases handled
- 23+ years in practice
- Speaks: English, Spanish
- Law, Universidad Pompeu Fabra, Barcelona
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4.38(8 reviews)
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Aleix
Lawyer · Barcelona, Spain
- 30 cases handled
- 4+ years in practice
- Speaks: English, Spanish
- Business-Management, Universitat de Barcelona
Contact form · a chat with a lawyer
Talk to a lawyer about Tourist Rental Income Tax (Modelo 210)
6 registered lawyers provide this service in Spain. Describe your situation in a short chat — what happened, where, and how to reach you. Your enquiry is reviewed and passed to a lawyer who handles exactly this kind of case, with no obligation.
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Enquiries are answered by lawyers of AdvocateAbroad. This site provides legal information, not legal advice.
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All tax returns & fiscal services services in SpainWhat our clients say about our service in Spain
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The lawyer is always timely and informative about tax returns that are due, and replies promptly to any request for advice. He is courteous and helpful, and his English is perfect. I am happy to have him as my lawyer abroad for tax matters.
— David11 Jan 2022 -
Working with the lawyer was great. He is very responsive, efficient and knowledgeable, and he made the whole experience easy.
— Nathan07 Jan 2019Tourist Rental Income Tax (Modelo 210) -
I would happily recommend this service to my friends!
— Nuha07 Jan 2019Tourist Rental Income Tax (Modelo 210) -
I was very satisfied with the service. The lawyer was approachable and quick to reply.
— SH20 Apr 2018Tourist Rental Income Tax (Modelo 210) -
The lawyer has been excellent, answering quickly and helping a lot.
— Neil27 Jun 2022 -
The lawyer was highly professional and explained my tax case with impressive attention to detail. He answers promptly and takes the initiative in finding and explaining solutions to any problems. I am very satisfied, and I strongly recommend him and this service. Thank you for everything you have done for me.
— David05 May 2022 -
A professional, thorough lawyer who offers advice beyond his remit.
— Peter03 Apr 2021 -
Working with him was a real pleasure, and he made everything very easy.
— Brian29 Mar 2021 -
The lawyer is very clear, precise, calm and professional. His advice has been welcome and he has answered my enquiries promptly, even at the weekend, in perfect English. So far, so good: the tax return for last year has been filed and the application to register as a tax resident is in progress.
— David08 Mar 2021 -
The lawyer is very professional, easy to approach with any questions and very quick to answer in a clear way. He offers great value for money for his expertise, and his English is perfect. I recommend his services 100%.
— Andy16 Jun 2022 -
I find the lawyer excellent in every attribute and skill. He is always clear and prompt when he writes to us and asks for the information needed to finish the work. We appreciate his guidance in helping us comply fully with Spanish law on the relevant matters.
— Michael11 Apr 2022 -
He has always been prompt, proactive and knowledgeable, and his service is very professional. I was very satisfied and would definitely recommend him to others.
— Patrick15 Mar 2021