Do I have to list all tenants individually in the Modelo 210?

As a general rule, no. The Modelo 210 typically requires total rental receipts for the declaration period — not individual tenants or individual rental agreements. The form asks for gross receipts for the tax year in aggregate, not a breakdown by tenant, by month or by booking. An owner who lets their property through a platform such as Airbnb or Booking and had 15 different guests during the year reports the total — not 15 line items. However, rental contracts, booking confirmations, payment records and documentation of deductible expenses should be retained for at least four years. The AEAT can request the composition of the declared rental income during an audit. In that event, the owner must be able to substantiate the receipts — contract by contract, payment by payment. Where the property is let through platforms, these typically generate annual summaries that can serve as evidence. For direct lettings, the owner's own records are required.