Seasonal Rental in Mallorca and the Modelo 210: What Non-Residents Need to Know

Seasonal Rental Mallorca Modelo 210: The Short Answer

Non-residents who rent out their holiday apartment or house in Mallorca seasonally must declare rental income in Spain via the Modelo 210 — for each quarter in which income was received. EU and EEA residents pay 19% on net profit (income minus deductible costs). Owners resident in the United Kingdom, Switzerland or other third countries pay 24% on gross rental income with no cost deduction. For periods without rental — the rest of the year — an additional personal-use tax (renta imputada) applies.

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Why Mallorca Is a Special Case

Mallorca is one of Europe's most active holiday property markets. Many owners from Germany, Austria, Switzerland and the United Kingdom use their property themselves for part of the year — and rent it out during the high season (typically June to September) via platforms such as Airbnb, HomeAway or directly to holiday guests.

From a tax perspective, this creates mixed use: rental income and personal use within the same tax year. This means not one but two separate tax obligations — and multiple separate Modelo 210 filings.

In addition: Mallorca has had its own tourism law (Llei General Turística of the Balearic Islands) since 2016, which regulates short-term rentals. Anyone wishing to rent legally needs a tourism licence (Licència de turisme). This does not change the Modelo 210 obligation — but it is the context in which most Mallorca owners operate.

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What Tax Applies to Rental Income

EU and EEA Residents (19% net)

Owners resident in Germany, Austria or another EU/EEA state pay 19% on the net profit from the rental. This means: directly attributable costs can be deducted from rental income.

Deductible costs (pro-rated for the rental period):

• Mortgage interest (not repayment)
• Community fees (gastos de comunidad)
• IBI (property tax) — pro-rated
• Insurance premiums — pro-rated
• Repair and maintenance costs — pro-rated
• Depreciation (amortización) — 3% of the building value (found on the IBI bill: valor de construcción, or derivable pro-rata from the cadastral value)
• Platform fees (Airbnb, etc.)
• Cleaning costs

Important: All costs must be allocated to the rental period — not the full year. An owner who rents for 90 out of 365 days can only deduct 90/365 of annual costs.

Third-Country Residents (24% gross)

Owners resident in the United Kingdom, Switzerland or other third countries pay 24% on gross rental income — with no cost deduction whatsoever. This is a direct consequence of third-country status and has applied to British owners since Brexit.

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Example Calculation: Seasonal Rental in Mallorca

Starting point:

• Holiday house in Santa Ponsa, two German owners (50% each)
• Rental: 90 days in summer (June–August)
• Total rental income: €18,000 (lump sum)
• Total deductible costs (annual basis): €6,000
• Rental share: 90/365 = 24.66%
• Pro-rated costs: €6,000 × 24.66% = €1,479.45

Rental tax calculation per owner (EU, 19%):

• Income: €18,000 × 50% = €9,000
• Deductible costs: €1,479.45 × 50% = €739.73
• Tax base: €9,000 − €739.73 = €8,260.27
• Tax: €8,260.27 × 19% = €1,569.45

Filing: Quarterly — income from June/July/August → filing by 20 October.

How much tax do you owe on your rental income? → Calculate now

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The Personal-Use Tax: What Applies for the Rest of the Year

Owners who do not rent out their Mallorca property for the full year must also pay personal-use tax (renta imputada) for the days without rental — even if they did not personally use the property during that time. The Spanish tax authority assumes that the owner derives a notional benefit from ownership.

Personal-use tax calculation (continuing the example above):

• Personal-use days: 365 − 90 = 275 days
• Valor catastral: €200,000
• Factor: 1.1% (revision on or after 1 January 2012)
• Annual tax base: €200,000 × 1.1% = €2,200
• Share for 275 days: €2,200 × (275/365) = €1,657.53 (total)
• Per owner (50%): €828.77
• Tax per owner: €828.77 × 19% = €157.47

Filing: Annually — until tax year 2025: by 31 December of the following year; from tax year 2026: 1 April – 31 December of the following year (Order HAC/623/2026).

This means: a Mallorca owner with seasonal rental typically files multiple Modelo 210 returns per year per owner — one rental return for each quarter with income, plus one personal-use return for the days without rental.

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Deadline Overview: Mixed Use in Mallorca

Income/use period	Return type	Deadline
Rental income Q1 (Jan–Mar)	Rental	1–20 April
Rental income Q2 (Apr–Jun)	Rental	1–20 July
Rental income Q3 (Jul–Sep)	Rental	1–20 October
Rental income Q4 (Oct–Dec)	Rental	1–20 January
Personal-use days (full year)	Personal use	31 December following year

Starting from tax year 2026, a transition rule applies for separate rental returns (Order HAC/623/2026): Q1/2026 retains the April 1–20, 2026 deadline; income from April–September 2026 keeps the July/October deadlines; Q4/2026 shifts to April 1–20, 2027. From tax year 2027, the deadline for separate returns with payment is generally April 1–20 of the following year. Details in the deadline guide.

Owners who only rent in summer (Q3) typically file one rental return (October) and one personal-use return (December of the following year).

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What We See in Practice

At Fiscaro, we observe two typical mistakes among Mallorca owners:

Mistake 1: Personal-use tax is forgotten. Many owners know about the rental obligation — but not the parallel personal-use obligation for the months without rental. Both taxes must be declared separately and are subject to deadlines.

Mistake 2: Costs are allocated incorrectly. EU/EEA owners have the right to deduct costs — but only pro-rated for the rental period. Anyone who applies total annual costs risks a back payment. Anyone who applies no costs at all pays too much. A further common mistake with booking platforms like Airbnb: the platform pays out the amount already net of its fee. For the Modelo 210, however, gross rental income must be declared — the platform fee is then treated as a separate deductible cost.

A third point concerns the tourism licence: anyone renting without a valid licence may still be liable for tax — but also risks an administrative penalty from the Balearic tourism authority. This is a separate issue, but relevant to overall planning.

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What This Means in Practice for Mallorca Owners

• Every rental period in which income is received must be declared quarterly
• For all remaining days of the year, personal-use tax applies — even if the property stands empty
• EU/EEA owners can deduct costs pro-rata; third-country owners cannot
• Each co-owner files separate returns — for rental and personal use
• The basis for personal-use tax is always the valor catastral from the IBI bill
• The basis for rental tax is actual gross rental income

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Frequently Asked Questions

Do I have to pay tax on Airbnb income from Mallorca in Spain? Yes — as a non-resident with a Spanish holiday property, rental income is taxable in Spain via the Modelo 210, regardless of which platform is used.

What is the difference between rental tax and personal-use tax? Rental tax (rendimientos del capital inmobiliario) applies to actual rental income — quarterly. Personal-use tax (renta imputada) is a flat tax on the notional use value of the property for all days without rental — annually.

Can I deduct tourism licence costs from my tax? Depending on the individual case, costs related to tourist rental may be considered as rental-related expenses. When in doubt, the tax treatment should be reviewed individually.

What happens if I only had income in one quarter? Only one rental return needs to be filed for that quarter. For other quarters with no income, no filing is required. The personal-use return for the full year (minus rental days) remains unaffected.

How do I calculate the rental share of my costs? Rental days ÷ 365 × annual costs. Example: 90 rental days, annual costs €6,000 → 90/365 × €6,000 = €1,479 deductible.

Does this also apply to British owners in Mallorca? Yes — but British owners pay 24% on gross rental income with no cost deduction since Brexit. Personal-use tax also applies, also at 24%.

Do I need a tourism licence for the Modelo 210? No — the Modelo 210 tax obligation exists independently of the licensing requirement. Anyone renting without a licence is still liable for tax — and additionally risks fines from the Balearic authorities.

What if I rent the property all year round? Then personal-use tax does not apply at all — there are no personal-use days. Only the quarterly rental returns need to be filed.

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Related Questions

• How do I calculate the Modelo 210 for seasonal rentals?
• Modelo 210 for holiday rentals on Mallorca — any special rules?
• How is mixed use handled under the Modelo 210?
• How do I calculate the self-use and rental portions?

Sources

• AEAT: Modelo 210 — Impuesto sobre la Renta de no Residentes (IRNR)
• Impuesto sobre la Renta de no Residentes — Rendimientos del capital inmobiliario
• Llei 8/2012, de 19 de juliol, del turisme de les Illes Balears
• Sede Electrónica del Catastro — cadastral value information

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Conclusion

Seasonal rental in Mallorca is not a simple topic from a tax perspective — but it is a manageable one. Anyone who understands the two separate tax obligations (rental quarterly, personal use annually) and allocates costs correctly is on safe ground. EU/EEA owners have the advantage of cost deductions — which can significantly reduce the effective tax burden.

Calculate your Mallorca tax in 30 seconds: Rental, personal use or mixed use → Calculate now