Zembelo GuideLetting Journey
Taxes & Maintenance
Letting Journey — Step by step
Handle ongoing maintenance requests and fulfill your tax obligations as a Spanish landlord.
Managing your rental income correctly is the final step to a successful investment in Marbella.
Understanding IRNR tax and Modelo 210 obligations
If you are non-resident, you must pay IRNR (Impuesto sobre la Renta de No Residentes). For EU/EEA residents, the rate is 19% (and you can deduct expenses like IBI and insurance). For non-EU residents, it's 24% with no deductions.
Failure to declare quarterly (Modelo 210) can lead to blocks on future sales or heavy surcharges. You should also ensure your NIE and banking are correctly set up to handle these payments.
What usually happens
- File your quarterly IRNR tax returns
- Schedule annual service for AC units and boiler
- Adjust rent annually according to the IPC/index specified in the contract
Timing
Ongoing
People
Landlord, Gestor, Maintenance Team
Cost
Prepare
Risks
- Tax fines from the Spanish Hacienda for undeclared rental income
Expert Q&A
Yes, if you are an EU/EEA resident, you can deduct fees, cleaning, IBI, community fees, and maintenance for the periods the house was let. This significantly lowers your effective tax rate.
If it breaks due to age or wear, it's the landlord's cost. If the tenant abused it (e.g. running it 24/7 with doors open), you can discuss a contribution, but it is often hard to prove.
Yes, as a non-resident in Spain, you must file Modelo 210 every quarter for the months you had rental income. Use a gestor to ensure all deductions are correctly applied.
EU residents pay 19% on the net (after deductions). Non-EU residents (e.g., from the US or post-Brexit UK) pay 24% on the GROSS income with no right to any deductions.
For long-term: at least once a year. For holiday: after every checkout when the cleaners are there. Don't wait to fix small issues; a dripping tap becomes a flood quickly in Spain.