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A very profitable activity for some years due to the growth in demand is tourist rental. Taxes are applied to this activity, there are taxes for residents and taxes for non-residents.
What is considered a tourist rental
The tourist or vacation rental is one in which the owner gives up his home for other people to use for vacation purposes for a maximum period of 31 days. In addition, the property must be perfectly furnished and in optimal conditions for its use.
The tourist or vacation rental should not be confused with the seasonal rental , in which the owner gives up his home to people who live permanently in another property. In this case, the rental time will be between 32 days and 11 months.
It is important to distinguish between them as applicable laws and taxes may vary.
What taxes apply to the tourist rental
If you have a house for vacation rental, you should know that there are different taxes on tourist rentals in Spain.
VAT
The obligation to declare VAT or not will depend on the services that are carried out.
If complementary hotel services are provided , such as restaurant, cleaning, laundry or other similar services that extend the relationship with customers beyond the transfer of the property , VAT would have to be declared .
When these types of services are provided, the operation will not be exempt from VAT and the reduced rate of 10% must be passed on, similar to what hotel establishments do.
In the opposite situation are the owners who do not provide any complementary service such as those mentioned above, since they will be exempt from the application of VAT . In addition, the following services may be provided without the need to declare VAT on invoices:
- Cleaning of the apartment, which is carried out at the entrance or exit of the period contracted by each tenant.
- Change of clothes in the apartment, which is done at the entrance and exit of the period contracted by each user of the house.
- Cleaning of the common areas of the building and the urbanization in which it is located.
- Maintenance , with tasks such as plumbing or electrical repairs.
Personal income tax
In personal income tax, as in VAT, there are differences depending on whether complementary services are offered or not.
In the case of accommodation without complementary services, the income obtained from the tourist rental is considered income from real estate capital and the difference between income and deductible expenses is declared in the income tax return.
On the other hand, if complementary services are offered , the income obtained is considered income from economic activities in the income statement.
Tourist rental taxes for non-residents
Non-residents, similar to residents, are subject to different taxes that depend on whether they provide complementary services typical of the hotel industry or not and also on whether they manage the rental themselves or through a real estate agency or internet platform see next:
A very profitable activity for some years due to the growth in demand is tourist rental. Taxes are applied to this activity, there are taxes for residents and taxes for non-residents.
What is considered a tourist rental
The tourist or vacation rental is one in which the owner gives up his home for other people to use for vacation purposes for a maximum period of 31 days. In addition, the property must be perfectly furnished and in optimal conditions for its use.
The tourist or vacation rental should not be confused with the seasonal rental, in which the owner gives up his home to people who live permanently in another property. In this case, the rental time will be between 32 days and 11 months.
It is important to distinguish between them as applicable laws and taxes may vary.
What taxes apply to the tourist rental
If you have a house for vacation rental, you should know that there are different taxes on tourist rentals in Spain.
VAT
The obligation to declare VAT or not will depend on the services that are carried out.
If complementary hotel services are provided, such as restaurant, cleaning, laundry or other similar services that extend the relationship with customers beyond the transfer of the property, VAT would have to be declared.
When these types of services are provided, the operation will not be exempt from VAT and the reduced rate of 10% must be passed on, similar to what hotel establishments do.
In the opposite situation are the owners who do not provide any complementary service such as those mentioned above, since they will be exempt from the application of VAT. In addition, the following services may be provided without the need to declare VAT on invoices:
- Cleaning of the apartment, which is carried out at the entrance or exit of the period contracted by each tenant.
- Change of clothes in the apartment, which is done at the entrance and exit of the period contracted by each user of the house.
- Cleaning of the common areas of the building and the urbanization in which it is located.
- Maintenance, with tasks such as plumbing or electrical repairs.
Personal income tax
In personal income tax, as in VAT, there are differences depending on whether complementary services are offered or not.
In the case of accommodation without complementary services, the income obtained from the tourist rental is considered income from real estate capital and the difference between income and deductible expenses is declared in the income tax return.
On the other hand, if complementary services are offered, the income obtained is considered income from economic activities in the income statement.
Tourist rental taxes for non-residents
Non-residents, similar to residents, are subject to different taxes that depend on whether they provide complementary services typical of the hotel industry or not and also on whether they manage the rental themselves or through a real estate agency or internet platform see next:
- If non-residents do not provide complementary services.
- When the owner directly manages the house.
- VAT. In this case, the rental income is subject to and exempt from VAT, so they should not declare it.
- Non-Resident Income Tax (IRNR). Owners must file quarterly form 210 and pay 19% or 24% depending on whether they are resident in the European Union or not on their income. In addition, if they are not resident in the European Union, they cannot deduct any expenses.
- When the owner gives the house to a marketing company.
- VAT. Unlike the previous one, they are subject to and not exempt from VAT. As they are non-residents, they do not include 10% VAT on the invoice, but it will be deducted by the marketing company, passing it on to itself.
- Income Tax for Non-Residents (IRNR). The owners should not present the 210 model because the marketing company is obliged to practice a 24% withholding on the full amount of the rent on account of the IRNR.
- When the owner directly manages the house.
- If non-residents provide complementary services.
- When the owner directly manages the house.
- VAT. This type of rental is subject to and not exempt from VAT, so you must enter the corresponding 10% on form 303.
- Income Tax for Non-Residents (IRNR) Owners must file quarterly form 210 and pay 19% or 24% depending on whether they are resident in the European Union or not on their income. In addition, if they are not resident in the European Union, they cannot deduct any expenses.
- When the owner gives the house to a marketing company.
- VAT. In this case the services are subject and not exempt and the rate is 21%.
- Income Tax for Non-Residents (IRNR). There will be a retention of 19% over the rental income.
- When the owner directly manages the house.
As we have seen, tourist rental taxes in Spain apply to both residents and non-residents. In the latter case, the taxes for non-residents depend on the services provided and whether they are managed by the owner or by a marketing company.
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