What is a holiday rental?
It is the one that do it for short stays (less than 31 days) through platforms such as Airbnb, Booking or Vrbo. Even if you do it in a timely way, it counts as a economic activity.

Your tax obligations (yes, you)
If you are resident in Spain:
Declare the income on your personal income TAX model (100) as return on capital real estate.
You can deduct costs proportional as supplies, cleaning or maintenance.
Does not apply VAT, unless they offer services such as hotel (reception, daily cleaning...).
If you are non-resident:
Presents the model 210 and pay for the income obtained in Spain.
The tax rate is 19% (EU) and 24% (rest of world).
And what taxes are there?
Personal income TAX or non-resident depending on your residence.
IAE: only if you enter more than € 1 million a year.
Tourist taxes municipalaccording to the city.
Eye: from 2024 there is a magnifying glass on it
Platforms such as Airbnb are required to report to Finance your data: income, days rented and holders.
What you thought you could fly under the radar? Not anymore.
What if you do not declare it?
You can face:
Fines of more than €10,000.
Requirements, sanctions and reviews retroactive.
Interest shall continue to grow with time.

Key tip: regularízate
If you have started in an informal way, it is best to do it well:
- Date of high Finance
- Declare your income
- Take advantage of the deductions legal
Have rental income cheap sounds great, but also involves fiscal duties. It meets, follows what you can and avoid major problems. A good management you can save a lot of money (and headaches).
Do you have a house on Airbnb or Booking, and any doubts on how to declare?
💼 In our boutique tax we help you to optimize your statement and comply with the Treasury without unpleasant surprises.