Modelo 210 for Holiday Properties in Spain: Rental, Own Use & Mixed Use

The short answer

If you own a holiday property in Spain and rent it out, you must declare the rental income to the Spanish tax authority AEAT (Agencia Tributaria) via Modelo 210 — even if the property is only rented for part of the year and you use it yourself for the rest. With mixed use, two separate tax components arise: rental income for the days rented out, and Renta imputada (imputed income from the potential use of the property) for the days not rented. In practice, these are reported through separate Modelo 210 filings per income type.

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At a glance

• Rental income from Spain is taxable in Spain — regardless of where the owner is tax-resident
• Rental days and days of own use are calculated and declared separately
• EU/EEA owners may deduct proportional costs; third-country residents (UK, Switzerland) may not
• A tourist licence (licencia turística) is mandatory for legal short-term rental in most regions
• Deadline for rental income from tax year 2026 (annual option): generally 1–20 April of the following year — until tax year 2025 the deadline was 1–20 January
• Deadline for Renta imputada from tax year 2026: 1 April to 31 December of the following year; for tax year 2025: 1 January to 31 December 2026

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What is a holiday property for tax purposes?

For the Modelo 210 calculation, what matters above all is whether the property is rented out, used by the owner, or left empty. If you rent your property in Jávea, Marbella or Mallorca even for just two weeks via Airbnb or Booking.com, taxable income arises in Spain. Tourist rental may give rise to additional tax and tourism obligations, particularly where hotel-style services are provided — in such cases the classification should be clarified with an Asesor Fiscal (Spanish tax advisor).

The key to the calculation is the breakdown of the year: how many days was the property rented, how many days used privately, how many days left empty?

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Three usage scenarios

Scenario 1: Own use only (no rental)

The property is used exclusively by the owner or left empty. In this case Renta imputada applies: the factor is generally 1.1% if the Valor catastral (cadastral value, the tax value of the property according to the Spanish land registry) is considered sufficiently recently revised under the applicable AEAT rules — otherwise 2.0%. What matters is not the purchase price but the Año de revisión (year of the last cadastral revision) on the IBI bill (Spanish annual property tax, Impuesto sobre Bienes Inmuebles).

Deadline for Renta imputada: for tax year 2025: 1 January to 31 December 2026. From tax year 2026: 1 April to 31 December of the following year.

Scenario 2: Full rental (year-round)

The property is rented out for the entire year — no own use. The taxable amount is the rental income after deduction of proportional costs (EU/EEA owners only). Deadline for the annual option: from tax year 2026 generally 1–20 April of the following year; until tax year 2025 the deadline was 1–20 January.

Scenario 3: Mixed use (rented + own use) — the standard case

This is the reality for most holiday property owners. With mixed use, two separate tax components arise:

1. Rental income (income code 01/35) — for the days the property was rented out. EU/EEA owners may deduct proportional costs.

2. Renta imputada (income code 02) — for all remaining days (own use + vacancy), calculated on a pro-rata basis.

In practice these two components are reported through separate Modelo 210 filings per income type. Each co-owner declares their share separately.

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Example calculation: Holiday apartment in Jávea (Costa Blanca)

A German couple (tax-resident in Hamburg) owns a holiday apartment in Jávea, Province of Alicante — cadastral value €220,000, last cadastral revision 2018. The couple rents the apartment for 90 days a year and uses it themselves for 45 days. The remaining 230 days it stands empty.

Part 1: Rental income (90 days)

Item	Calculation	Amount
Gross rental income	90 days × avg. €100/night	€9,000
Proportional costs (EU/EEA privilege)	IBI, management, repairs × 90/365	./. €1,200
Taxable income		€7,800
Tax (19%, EU/EEA residence)	€7,800 × 19%	€1,482

Part 2: Renta imputada (275 days own use + vacancy)

Item	Calculation	Amount
Tax base (pro rata)	€220,000 cadastral value × 1.1% × 275/365 days	€1,822
Tax (19%, EU/EEA residence)	€1,822 × 19%	€346

Total tax liability from both components: €1,828. Rental income and Renta imputada are determined separately for tax purposes. With two owners, each co-owner declares their share separately — €914 each.

💡 How much tax does your holiday property generate? Calculate in 30 seconds — broken down by rental days and days of own use. → Calculate now

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The tourist licence — without it, rental is illegal

In most Spanish regions, a licencia turística is mandatory for commercial short-term rental. Without a licence, renting via platforms such as Airbnb or Booking.com is illegal — but the income remains taxable regardless.

Key differences by region:

• Balearic Islands (Mallorca, Ibiza): strict ETV licence requirement (Estancias Turísticas en Viviendas); new licences frozen in many municipalities; apartments in multi-family buildings often fundamentally ineligible
• Valencian Community (Jávea, Dénia, Benidorm): licence obligation with regional conditions; registration is time-limited and must be renewed under applicable rules
• Andalusia (Marbella, Nerja, Costa del Sol): registration with the Registro de Turismo de Andalucía required; processing times of several months
• Canary Islands: regional restrictions vary by island and municipality

Tax obligations to the AEAT exist regardless of whether a valid licence is held. Operating without a licence also risks significant fines from tourism authorities.

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What we see in practice

At Fiscaro, we observe that holiday property owners underestimate mixed use. The most common mistake: owners report only the rental income and forget the Renta imputada for the remaining days of the year. Platform reporting may mean the AEAT already holds relevant rental data — so rental income, rental days and the Modelo 210 filing must all be consistent.

A second classic, particularly along the Costa Blanca: UK owners renting out their property in Jávea or Dénia assume they can deduct costs as they would with a German rental. Since the end of the Brexit transition period on 01.01.2021 this is no longer the case — as third-country residents, British owners are subject to the gross income principle: no cost deductions, currently 24% on the full rental income.

A third point that regularly comes as a surprise: platform fees (Airbnb commission, Booking commission) are deductible as proportional costs for EU/EEA owners — but not for third-country residents.

💡 Tip for landlords: Keep all receipts for proportional costs (IBI, property management, insurance, platform fees, repairs) documented separately by rental days — they directly reduce your tax base.

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What this means for you

All deadlines for own use and rental on one page → Deadlines overview What documents do you need? → Checklist

With mixed use (the standard case):

• Keep a simple log: rental days, days of own use, vacant days
• Allocate cost receipts proportionally by rental days
• Rental income and Renta imputada are reported as separate tax components
• Deadline rental income (annual option, from tax year 2026): 1–20 April of the following year
• Deadline Renta imputada (from tax year 2026): 1 April to 31 December of the following year

With full rental:

• Observe gross vs. net principle depending on residence (EU/EEA vs. third countries)
• Document platform fees as costs (EU/EEA only)
• From tax year 2026: annual option 1–20 April; until tax year 2025: 1–20 January
• Q1–Q3/2026 with separate filing: old quarterly deadlines; Q4/2026: new April deadline

With own use only:

• Renta imputada based on Valor catastral (factor per AEAT rules and Año de revisión)
• Deadline from tax year 2026: 1 April to 31 December of the following year

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Common mistakes

Mistake 1: Forgetting Renta imputada for non-rental days. The AEAT expects every day of the year to be accounted for. Reporting only rental income means an incomplete filing.

Mistake 2: Deducting costs as a UK/Swiss owner. The gross income principle applies — platform fees, management costs and repairs are not deductible.

Mistake 3: No tourist licence, but income not declared either. The absence of a licence does not remove the tax obligation.

Mistake 4: Incorrect day allocation. Cleaning days between guests and booking platform blackout periods count as vacant days — not as days of own use.

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Modelo 210 vs. Modelo 238 — what platforms report

Until tax year 2023, tourist rental data was reported via Modelo 179. From 2024, this reporting obligation was replaced by Modelo 238 — an obligation that falls exclusively on platform operators (Airbnb, Booking.com, VRBO), not on property owners. The AEAT may hold your rental data through these platform reports. Your own Modelo 210 filing must be consistent with this data.

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Tax rate: EU/EEA vs. third countries

Residence	Tax base	Rate
EU / EEA	Net rental income (after proportional costs)	19%
UK, Switzerland, third countries	Gross rental income (no deductions)	currently 24%

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FAQ

Do I have to file Modelo 210 even if I never rent out my property? Yes — even with own use only or vacancy, the annual obligation to declare Renta imputada via Modelo 210 applies.

How do I declare a holiday property that is partly rented and partly used privately? With mixed use, two separate tax components arise: rental income (income code 01/35) for the rental days, and Renta imputada (code 02) for the remaining days. In practice both are reported through separate Modelo 210 filings.

Do cleaning days between guests count as rental days? No — such days count as vacant days and are taxed via Renta imputada.

I rent via Airbnb — do I have to declare the Airbnb commission as income? Taxable income is the gross rental income including the commission. EU/EEA owners can offset the commission as a deductible cost. UK/Swiss owners cannot.

When do I have to declare rental income? From tax year 2026, the annual option deadline is generally 1–20 April of the following year (Orden HAC/623/2026). Until tax year 2025 the deadline was 1–20 January. With separate filing, the new April deadline applies only to Q4/2026 income; Q1–Q3/2026 still follows the old quarterly deadlines. What happens if I miss the deadline?

Can UK owners deduct costs from holiday rental income? No — since the end of the Brexit transition period (01.01.2021), the gross income principle applies to UK owners. No cost deductions, currently 24% on the full income.

Do I have to declare vacant days for tax purposes? Yes — vacant days are taxed pro rata via Renta imputada, just like days of own use.

Do I need a new tourist licence each season? This depends on the autonomous community. In the Valencian Community (Jávea, Dénia), registration is generally time-limited and must be renewed under applicable rules. Other regions have different rules.

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More common Modelo 210 mistakes: → The 12 most common Modelo 210 mistakes

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Sources (as of July 2026)

• IRNR (Impuesto sobre la Renta de no Residentes, RDLeg 5/2004) — Art. 24
• AEAT: Modelo 210 — Instructions
• AEAT: Note — Changes to Modelo 210 filing deadlines (Orden HAC/623/2026)
• BOE: Orden HAC/623/2026, 23.06.2026
• AEAT: Modelo 238 / Notice on cancellation of Modelo 179 (from tax year 2024)
• Generalitat Valenciana: Viviendas de uso turístico — Registration

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Conclusion

A holiday property in Spain is not a tax exception — but it is more complex than a pure own-use property. Mixed use means two separate income types, different deadlines, and cost deductions only for EU/EEA owners.

Fiscaro supports mixed-use filings: enter your days, upload your costs, review the result — in under 30 minutes. → Get started