Getting your tourist rental licence sorted is only half the job — the income it generates still needs to be declared to Hacienda, and the rules for how much tax you actually owe depend on where you are resident.
Two separate obligations, often confused
A tourist rental licence, or Rental Registration Number, is what allows you to legally advertise and let a property short-term. Declaring the income that rental actually generates is a completely separate obligation, filed through Modelo 210 — Spain’s tax form for non-resident income.
The tax rate depends on residency, not the property
EU and EEA non-residents are taxed at 19 per cent on their net rental income. Non-EU non-residents — including UK nationals since Brexit — have historically been taxed at 24 per cent on a gross basis. This has been an area of real legal development recently, with a court ruling opening the door for non-EU landlords to deduct legitimate expenses too, where previously they could not.
Filing has moved from quarterly to annual
Non-resident landlords with rental income now generally file a single annual Modelo 210 return — by 20 January of the following year for 2024 and 2025 income, and between 1 and 20 April of the following year from the 2026 tax year, replacing the previous system of quarterly filings for rental income.
A valid licence does not replace the tax filing
Holding a valid tourist rental licence or registration number has no bearing on your obligation to declare the income it generates — the two run independently, and being compliant with one does not mean you are compliant with the other.
Call us today on +34 919 499 342 or email marialuisa@costaluzlawyers.es to make sure your tourist rental income is being declared correctly.
Frequently Asked Questions
Is getting a tourist rental licence the same as declaring my rental income?
No — these are two separate obligations. The licence (or Rental Registration Number) allows you to legally advertise and let the property; declaring the income you actually earn from it is a separate tax filing made through Modelo 210.
What rate is tourist rental income taxed at for non-residents?
EU/EEA non-residents are taxed at 19 per cent on their net rental income; non-EU non-residents (including UK nationals post-Brexit) are taxed at 24 per cent, historically on a gross basis, though this area has seen recent legal developments.
How often do I need to file Modelo 210 for tourist rental income?
Non-resident landlords with rental income now generally file an annual return — by 20 January of the following year for 2024 and 2025 income, and between 1 and 20 April from the 2026 tax year, a change from the previous quarterly filing system for rental income.
Can I deduct any expenses from my tourist rental income before tax?
EU/EEA non-residents can deduct directly related expenses such as community fees, insurance and repairs. Non-EU non-residents historically could not, though a recent court ruling has opened the door to non-EU landlords deducting legitimate expenses too — worth checking your specific position.
Does having a valid tourist rental licence remove my Modelo 210 obligation?
No — the licence and the tax filing are entirely independent. Holding a valid licence does not exempt you from declaring the income it generates.
Registration and tax filing are two different obligations — see our guide to whether you actually need to register as a landlord in the first place.
This content has been prepared with the assistance of artificial intelligence and reviewed by María Luisa de Castro, a lawyer specialising in Real Estate Law and founder of CostaLuz Lawyers.
The information provided is general and indicative in nature. It should not be used as the sole basis for making professional, legal or investment decisions, and CostaLuz Lawyers assumes no responsibility for decisions taken solely on the basis of this content.
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