The income tax return for taxpayers with income from housing abroad

How do you file a Spanish rental income tax return?

You need to submit a Spanish property rental income tax return using Form 210 with the Spanish Tax Agency. For rental income accrued from 2024 onwards it is grouped annually and filed in the first 20 calendar days of January of the following year, rather than quarterly.

🛠 Here’s what you need:

1. Property details (address, cadastral value).
2. Rental contract and payment proofs.
3. Form 210, submitted online via the Spanish Tax Agency.

💡 Pro tip: If you’re in the EU or EEA, you might be able to deduct expenses like repairs, property management fees, and mortgage interest.

What about Spanish property tax return obligations?

If you're a Spanish tax resident, Spain taxes your worldwide income—including rental income from foreign property.

The double taxation deduction

If you pay tax on rental income in another country, Spain may allow a deduction to avoid double taxation—but only if a tax treaty exists.

🧾 For example:

• You rent a flat in Barcelona but live in Germany.
• Germany taxes your rental income.
• You can deduct what you’ve already paid in Germany when filing in Spain, up to the Spanish tax amount.

🔍 Always check the tax treaty between Spain and your country to understand what can be deducted.

How do you declare a situation of residing abroad, whether for a long or short stay?

Your tax residence depends on how long you stay in Spain:

• More than 183 days/year → Spanish tax resident.
• Less than 183 days and main income/life abroad → Non-resident.

🛂 Even a short move abroad (e.g. 6 months) can shift your tax obligations. Notify Spanish authorities if your residency status changes.

Steps to declare your non-resident status:

1. Fill out Form 030 to update your address.
2. Submit documentation proving your residence abroad (e.g. tax certificate, employment contract).
3. Use Form 210 for rental income while you’re abroad.

Real-life example: How much tax would you pay?

Let’s say you rent out a flat in Valencia for €1,200/month:

• Annual income: €14,400
• If you’re an EU resident: 19% tax = €2,736 (you can deduct expenses)
• If you’re a non-EU resident: 24% tax = €3,456 (no deductions allowed)

💰 If you’re in the EU and spent €2,000 on maintenance, you could deduct that and pay tax only on €12,400 → €2,356.

Property abroad? Do not leave it off your return

If you are a tax resident in Spain and own or rent out property abroad, Hacienda wants to know, whether you use it yourself or earn rental income from it.

At TaxDown we help you declare your foreign property correctly, applying the right deductions so you only pay what is fair. Get started for free with us.