RENTALS & PROPERTY CAREEXPLORE THE NUMBERS / FOR OWNERS
See which rental expenses can reduce taxable rent. For tax residents of the Netherlands, Belgium, Germany and France, we calculate 19% after permitted cost deductions.
For private owners tax resident outside Spain. Model for VAT-exempt letting without hotel-like services: one property, owned all year, with twelve months of management.
Tax rules: official Spanish sources. Amounts and forecast: your inputs and our modelling assumptions. See the rules and sources for each calculation ↗
Presets load sample costs and rental days, replacing your cost inputs. Your tax residence is preserved. These are illustrative scenarios, not market forecasts or income guarantees.
Sources checked on 26 October 2026
This forecast uses the official tax rules below. The result is not an official tax return, government calculation or tax-authority-approved calculator.
EU outside Spain and the listed EEA countries: 19% after permitted costs. Other countries: the standard AEAT calculation of 24% on gross income. Tax residence determines the treatment.
Agencia Tributaria · rental income ↗ · BOE · IRNR law, articles 24–25 ↗
The rules include interest, repairs, taxes, third-party management, legal costs, insurance and utilities. Application to your invoices depends on the direct connection to letting.
BOE · regulation, article 13 ↗ · BOE · IRNR law, article 24.6 ↗
Annual costs such as IBI, insurance and community fees are allocated to days actually rented. Rental-related repairs are not automatically subject to that daily allocation.
Their combined deduction is capped at the property’s gross income. An excess may be carried forward for four years subject to conditions.
Generally up to 3% of the higher applicable acquisition or cadastral value, excluding land. Your entered depreciation needs substantiation; the example is not an established tax deduction.
AEAT describes a deemed-income basis of 1.1% or 2% of cadastral value, apportioned to the relevant days, then taxed at 19% or 24%. The applicable percentage depends on the cadastral revaluation.
For tax year 2026, the 1.1% rule has been extended to municipalities whose general cadastral revaluation took effect from 1 January 2012. Check whether your property qualifies; 2% remains an editable example setting here. BOE · RDL 29/2026, art. 6 ↗
Management commission and the monthly minimum follow the Costa Naranja agreement. The 15% platform costs, rental presets, occupancy, property costs and cadastral values are editable assumptions, not figures issued by the Spanish government. Deducting our rental-related commission including non-recoverable VAT applies the general cost rules; it is not a separate AEAT approval of Costa Naranja. Annual property care and minimum-fee top-ups are apportioned to rental days in this model; actual tax allocation requires review of your invoices.
Calculation: gross income − calculated deductions = estimated taxable rent (minimum zero). IRNR = tax base × rate. Cash remaining = income − entered cash expenses − estimated tax. Depreciation is deducted only for tax.
Costs are deductible only where permitted and demonstrably related to letting. For the EU/EEA option, booking-related platform and management fees and direct letting costs are deducted. Commission includes non-recoverable VAT.
IBI, waste tax, insurance, community fees, utilities, property care, interest and depreciation are apportioned by rental days / 365 for tax. Any top-up to the monthly minimum is conservatively treated as a fixed cost with the same apportionment. Your adviser may allocate differently based on invoices.
Interest plus rental-related repairs is capped at gross income for deduction purposes. Negative tax bases do not produce a refund here. This is a simplified annual model, not a tax return calculation by income or owner.
For remaining days, deemed property income is estimated as cadastral value × 1.1% or 2% × unrented days / 365, taxed at 19% or 24%. The prefilled cadastral value is illustrative only.
Not for Spanish tax residents, companies, permanent establishments or hotel-like services. Wealth taxes, home-country tax, previous-year deductions, specific exemptions and recoverable VAT are excluded. Ask a Spanish tax adviser to check your personal result.
Sources checked on 26 October 2026