How many declarations do I need for rental plus personal use?

As a rule, two declarations per owner per property per year. One declaration for the rental period — with actual rental receipts as the basis, deadline 1–20 January of the following year (tax year 2025; from tax year 2026, changed deadlines apply per Orden HAC/623/2026). One declaration for the self-use or vacancy period — with pro-rata imputed income, deadline 31 December of the following year. With two co-owners, the number doubles: four declarations in total as a general rule — each owner files one declaration per income type, each based on their ownership share. The most common mistake: owners file only a single declaration — either only for rental income or only for imputed income. In both cases, one income type remains undeclared, which can trigger surcharges or penalties. If the same owner holds multiple properties, the numbers multiply accordingly: each property requires its own declarations, one per income type per owner.