If you live outside Spain and rent out a Spanish property through Airbnb, Booking.com or another online platform, the rental income normally has to be declared in Spain.
It does not matter whether the money is paid into a Spanish bank account or an account abroad. What matters is that the income comes from a property located in Spain.
For most non-resident individual owners, this income is declared through Form 210 (Modelo 210).
How much tax you pay depends mainly on where you are tax resident, how many days the property was rented and, in some cases, which expenses you are allowed to deduct.
This guide explains the process in plain English.
Airbnb and Booking.com income is not invisible to the Tax Agency
Online platforms report information about property rentals
Digital platforms are subject to reporting and information-exchange rules that allow tax authorities to receive information about income earned through online platforms, including property rentals.
For this reason, you should not assume that rental income is outside the Spanish tax system simply because the booking or payment was handled by Airbnb, Booking.com or another company outside Spain.
The important point is simple: if you earn rental income from a Spanish property, you need to check your Spanish tax obligations.
How much tax do non-residents pay on rental income?
Your tax rate depends on where you are tax resident
If you rent out a property in Spain while living abroad, the rental income is normally taxable in Spain.
The tax rate depends mainly on your country of tax residence.
If you are tax resident in an EU country, Iceland, Norway or Liechtenstein, the general tax rate is currently:
- 19%
If you are tax resident in another country, including the United Kingdom, the general rate is:
- 24%
There is another important difference.
Residents of the EU, Iceland, Norway and Liechtenstein may be able to deduct qualifying expenses that are directly connected with the rental income, provided the legal requirements are met.
Residents of other countries are generally taxed on the gross rental income without deducting those expenses.
This means that two owners receiving the same amount of rent from similar properties can end up paying very different amounts of Spanish tax simply because they are tax resident in different countries.
Deductible rental expenses
Which expenses can you deduct from Airbnb or Booking.com income?
If you are tax resident in an EU country, Iceland, Norway or Liechtenstein, you may be able to deduct qualifying expenses that are directly connected with the rental.
Depending on the circumstances, these may include:
- community fees;
- IBI and certain local charges;
- insurance;
- certain mortgage interest and financing costs;
- repairs and maintenance;
- property management fees;
- Airbnb, Booking.com or other platform commissions; and
- depreciation of the property, furniture and appliances.
However, an expense is not automatically deductible just because it relates to the property.
It must be properly supported and connected with the rental income being declared.
Annual costs also normally have to be allocated to the period when the property was actually rented.
For example, if your property was rented for 120 days during the year, you would not normally deduct the full year’s IBI, community fees or insurance against those 120 days of rental income.
Costs directly linked to specific bookings, such as certain platform commissions or management fees, may be treated differently because they relate directly to the rental period.
Furniture and appliances also have their own depreciation rules. Buying a television, sofa or washing machine does not automatically mean that the full purchase price can be deducted immediately.
If you are tax resident outside the EU, Iceland, Norway or Liechtenstein, including the United Kingdom, these rental expenses are generally not deductible when calculating your Spanish non-resident rental income.
If the property is only rented for part of the year
What happens when you use Airbnb or Booking.com for only a few months?
If the property is rented for only part of the year, you may have two different Form 210 calculations for the same property.
For the days when guests stayed in the property, you declare the rental income.
For the remaining days when the property was empty or available for your own use, you may also need to declare imputed income.
For example, if the property was rented for 120 days and available to you for the remaining 245 days, those two periods should be treated separately.
This is also important when calculating deductible expenses. Annual costs normally need to be allocated only to the period when the property was actually rented.
That is why the exact rental dates matter, not just the total amount paid by Airbnb or Booking.com during the year.
When do you file Form 210?
The filing dates changed for rental income from 2026
For rental income earned in 2026, non-resident property owners who group the year’s rental income into one annual Form 210 need to use the new filing dates.
If the annual return shows tax to pay, Form 210 must be filed and paid between:
- 1 and 20 April 2027
If you pay by direct debit, the deadline is:
- 15 April 2027
If the return shows zero tax to pay, the filing period is:
- 1 to 20 January 2027
This is different from 2024 and 2025, when annual grouped rental income with tax to pay was filed in January.
Airbnb or Booking.com does not file Form 210 for you. The platform may provide information about your bookings and income, but you remain responsible for making sure the Spanish tax return is filed correctly.
If you have several bookings during the year, the income can normally be grouped into an annual Form 210 when the required conditions are met.
Keep the right records
What information should you keep for Airbnb and Booking.com rentals?
To calculate Form 210 correctly, it is not enough to know how much money reached your bank account.
You should keep a clear record of:
- the exact dates the property was rented;
- the gross amount paid by guests;
- Airbnb, Booking.com or other platform commissions;
- property management or cleaning costs connected with the rentals;
- annual property expenses that may be deductible;
- invoices and receipts supporting those expenses; and
- your ownership percentage if the property has more than one owner.
It is also useful to keep the booking statements and annual summaries provided by the platform.
For eligible EU, Iceland, Norway and Liechtenstein residents who claim expenses, supporting documentation is particularly important because deductions must be justified.
If the property has several owners, each owner normally declares their own share of the rental income and expensesrather than filing one Form 210 for the whole property.
Keep the right records
What information should you keep for Airbnb and Booking.com rentals?
To calculate Form 210 correctly, it is not enough to know how much money reached your bank account.
You should keep a clear record of:
- the exact dates the property was rented;
- the gross amount paid by guests;
- Airbnb, Booking.com or other platform commissions;
- property management or cleaning costs connected with the rentals;
- annual property expenses that may be deductible;
- invoices and receipts supporting those expenses; and
- your ownership percentage if the property has more than one owner.
It is also useful to keep the booking statements and annual summaries provided by the platform.
For eligible EU, Iceland, Norway and Liechtenstein residents who claim expenses, supporting documentation is particularly important because deductions must be justified.
If the property has several owners, each owner normally declares their own share of the rental income and expensesrather than filing one Form 210 for the whole property.
Common mistakes
The most common Form 210 mistakes with Airbnb and Booking.com income
Most problems are not caused by the platform itself, but by using the wrong information when preparing the tax return.
Common mistakes include:
- declaring only the amount that reached the bank account instead of the gross rental income;
- forgetting to separate rented days from days when the property was available for private use;
- deducting expenses when the owner’s country of tax residence does not allow them;
- deducting the full year’s expenses when the property was rented for only part of the year;
- forgetting that each co-owner normally declares their own share;
- using the wrong tax rate;
- missing the filing deadline; and
- assuming that Airbnb or Booking.com has already taken care of the Spanish tax return.
If you are unsure about the calculation, it is better to review the figures before filing Form 210 rather than correcting the return later.
Airbnb and Booking.com do not replace your tax return
Platform reporting and your Form 210 are two different things
Airbnb, Booking.com and other online platforms may report information about property rentals to tax authorities.
That does not mean your Spanish tax return has been filed for you.
As the property owner, you are still responsible for checking whether Form 210 is required, calculating the correct taxable amount and filing the return within the relevant deadline.
The figures reported by a platform may also be different from the figures that need to be used in the tax calculation, especially when there are platform fees, several owners or periods when the property was not rented.
If the property has more than one owner
Each owner normally declares their own share
If a Spanish property is jointly owned, the rental income is not normally declared on one single Form 210 for everyone.
Each owner generally declares the part of the income that corresponds to their ownership percentage.
The same principle applies to deductible expenses where deductions are allowed.
For example, if two people own the property 50/50, each owner will normally declare 50% of the relevant rental income and expenses.
This is why the ownership percentages shown in the purchase deed are important when preparing the return.
If you live in the UK
UK residents need to be especially careful with rental expenses
Many British owners still find information online that was written before Brexit.
Under the current Spanish rules, a UK tax resident is generally taxed at 24% on Spanish rental income and does not normally benefit from the expense deductions available to qualifying residents of the EU, Iceland, Norway and Liechtenstein.
This can make a significant difference to the final tax bill.
If you are using an older article, calculator or spreadsheet that applies a 19% rate or deducts expenses for a UK resident, it may no longer be correct.
Do you also use the property yourself?
Private-use days can create a second Form 210 calculation
If you rent the property for only part of the year and use it yourself, or simply leave it available for your own use during the remaining period, the tax year may need to be split into two parts.
Rental income is calculated for the days the property was rented.
Imputed income may then need to be calculated for the remaining days when the property was available to you.
This means that a property rented through Airbnb or Booking.com can generate both rental income and imputed incomein the same year.
You can use our Form 210 calculator for non-residents to estimate both situations separately.
If you have not filed previous years
Check your tax position before filing old returns
If you have been receiving rental income for several years without filing Form 210, it is usually better to review the situation before submitting anything.
The Spanish Tax Agency may already have sent a notification, opened a procedure or issued an assessment for one or more of those years.
Before filing old returns, we normally check whether there is already an open case and which years are still outstanding.
A Spanish digital certificate is particularly useful because it allows access to tax notifications, online files and many electronic procedures.
Need help with the calculation?
We can prepare and file your Form 210
If you rent out a Spanish property through Airbnb, Booking.com or another platform, we can review the rental periods, ownership percentages, tax residence and deductible expenses where applicable.
We then calculate the tax and prepare the corresponding Form 210.
If the property was also available for your own use during part of the year, we can calculate the imputed income for those days as well.
For a full explanation of the service, see our Form 210 for non-residents in Spain page.
Frequently asked questions about Airbnb tax in Spain
Do I have to declare Airbnb income in Spain if I live abroad?
Yes, in general. Rental income from a property located in Spain is normally taxable in Spain even if you live abroad and receive the money in a foreign bank account.
Does Airbnb or Booking.com file Form 210 for me?
No. Platforms may report information about rentals, but that does not replace your obligation to calculate and file the correct Spanish tax return.
What tax rate applies to non-resident rental income?
The general rate is currently 19% for residents of the EU, Iceland, Norway and Liechtenstein, and 24% for residents of other countries.
Can UK residents deduct Airbnb expenses?
Under the current Spanish rules, UK tax residents are generally taxed on gross rental income and do not normally benefit from the expense deductions available to qualifying EU and EEA residents.
Can I deduct Airbnb or Booking.com commissions?
If you are entitled to deduct rental expenses and the commission is directly connected with the rental income, it may be deductible subject to the relevant requirements and supporting documentation.
What if I only rent the property for part of the year?
You declare rental income for the rented days. For the remaining days when the property was available for your own use, you may also need to calculate imputed income.
What if the property has two owners?
Each owner normally declares the share of the rental income and expenses that corresponds to their ownership percentage.
When do I file Form 210 for 2026 rental income?
If 2026 rental income is grouped annually and the return shows tax to pay, the filing period is 1 to 20 April 2027. If the return has zero tax to pay, the filing period is 1 to 20 January 2027.
Can I use one Form 210 for several Airbnb bookings?
For rental income arising from 2024 onwards, annual grouping may be possible when the relevant conditions are met.
What should I do if I have never declared my Airbnb income in Spain?
It is better to check which years are outstanding and whether the Spanish Tax Agency has already taken any action before filing old returns.
Non-resident rental tax advice
Airbnb and Booking.com tax help in Orihuela Costa and the Costa Blanca
At Asesoría Orihuela Costa, we regularly help non-resident property owners who rent homes in Orihuela Costa, Torrevieja, Pilar de la Horadada and other areas of Alicante and Murcia.
We work with owners living in the UK, northern Europe and other countries who need help understanding and filing Spanish non-resident rental tax.
We provide assistance in English, Spanish and French, and many cases can be managed remotely.
Do you rent out a Spanish property through Airbnb or Booking.com?
Send us your rental information and we will tell you what documents we need to review the calculation.
Ask us about my rental Form 210