Zembelo GuideLetting Journey

Taxes & Maintenance

Letting Journey — Step by step

What are my tax obligations as a Marbella landlord? Declaring your income correctly is vital to avoid Spanish Hacienda audits.

The Spanish tax office is highly efficient at tracking rental income from platforms like Airbnb. to optimize your deductions.

IRNR (Non-Resident Tax)

If you don't live in Spain, you pay Impuesto sobre la Renta de No Residentes (IRNR). For EU/EEA residents, the rate is 19% and you can deduct expenses (IBI, community fees, maintenance). For non-EU residents (including post-Brexit UK), the rate is 24% on the gross income with zero deductions.

The 'Modelo 210'

Non-resident landlords must file their tax returns quarterly using Modelo 210. Failure to do so can lead to a block on your property title when you eventually try to sell. Ensure your banking and NIE are ready for these automated payments.

and keep your investment 100% compliant.

Advisor Insight

"Engage a local 'Gestor' to handle your quarterly taxes. The cost is small (~€50-100 per filing) compared to the fines for missing a deadline."

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

    Tax & Maintenance Checklist

    • File quarterly IRNR tax returns (Modelo 210)
    • Schedule annual service for AC and major appliances
    • Adjust rent annually according to IPC/index
    • Plan for ongoing maintenance and emergency repairs
    Tax guide

    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.