Modelo 210 for holiday rentals on Mallorca — any special rules?

Holiday rental on Mallorca generally results in mixed use — let in summer, owner-occupied or vacant for the rest of the year. This typically requires two Modelo 210 declarations per owner: one for rental income, one for the pro-rata imputed income on non-rental days. Holiday rental income is generally fully taxable. For EU/EEA residents, an expense deduction is as a rule available. For third-country nationals, current legislation denies the deduction — the Audiencia Nacional ruled on 28 July 2025 (SAN 3630/2025) that this exclusion violates Article 63 TFEU. The ruling is not yet final and the Spanish Tax Agency continues to apply current legislation pending the Supreme Court's decision. An important point: the holiday rental licence (Llicència turística) required in the Balearics is separate from tax law — it governs tourism regulations, not the IRNR obligation. The absence of a licence does not exempt from the tax filing requirement. Conversely, the licence does not replace the Modelo 210. Deadlines: rental income by 20 January of the following year (tax year 2025; from tax year 2026, changed deadlines apply per Orden HAC/623/2026), imputed income for self-use days by 31 December of the following year.