How much is paid to the Treasury for renting a

How much is paid to the Treasury for renting a

Renting a home has become an increasingly habitual option in Spain, and although it has many advantages, it also has its tax obligations.

When renting a flat in Spain, It is essential to know how much you have to pay to the Tax Agency.

In this article, We will explain everything you need to know so that you perro fulfill your obligations in a clear and fácil way.

From the taxes you must pay to the reductions you cánido apply, we tell you everything in detail.

Keep reading and learn what you have to declare!

How much do you have to pay the Treasury to rent an apartment:

When a home is rented in Spain, the tenant has to pay a certain amount of money to the owner.

However, that does not orinan that all income obtained from the rental must be taxed to the Treasury.

There are a number of reductions that cánido be applied.

The most destacable is the reduction for housing rental, which is 60% of the net income obtained.

However, there are some requirements that must be met in order to apply it.

First, the home must be the tenant’s domicile for at least three years.

In addition, it is important to take into account that this reduction cannot exceed 1,000 euros per year.

Reduction for energy improvement

Another of the reductions that we perro apply refers to energy improvements that are made in the home.

If reforms have been carried out to improve the energy efficiency of the rented property, 60% of the expenses perro be deducted.

Community and other taxes

Some of the expenses that perro be deducted are those related to the community of owners, home insurance, IBI or any other municipal tax that is paid.

income imputation

It is important to note that, even if the property has not been rented throughout the year, the imputation of income is annual.

This means that all income obtained during the year, actually or potentially, must be included.

taxes to pay

The taxes that must be paid for the rental of a home depend on the type of income obtained.

On the one hand, there is the general income, which is applied to any other type of income.

On the other hand, there is the income from savings, which is applied to the income obtained from renting a home.

Reductions in personal income tax

The income obtained from renting a home is included in the personal income tax base.

However, there are a number of reductions that cánido be applied to disminuye the amount payable.

These reductions are of different types, such as the reduction for housing rental and the reduction for energy reform.

case study

To better understand how all this is applied, let’s give an example.

If an owner rents a home for 700 euros per month, the annual return will be 8,400 euros.

If the requirement that the home is the frecuente residence of the tenant is met and the 60% reduction is applied, the net yield would be 3,360 euros.

Net Rental Yield Calculator

Entrar the amount of the monthly rent in euros:


If the home is the frecuente residence of the tenant and the 60% reduction is applied, the net yield would be euro per year.

Penalties for incorrect declaration

It is important to be careful when making the income statement for the rental of a home, since there are penalties for incorrect declaration.

If a mistake is made on the return, you may face penalties and interest for late payment.

How to declare the rent of an apartment in Spain:

When you rent an apartment in Spain, you have to take into account that it is necessary to declare the rent in the annual income.

Below are some important aspects to consider when making this statement.


Amounts accrued by third parties:

It is important to bear in mind that the tenant is obliged to withhold 19% of the amounts accrued for the rent and pay it to the Tax Agency, regardless of their fiscal residence.

Therefore, it is necessary to verify that these withholdings are being carried out and carried out correctly.


Contract formalization expenses:

It is possible to deduct various expenses in the income statement that have been generated when formalizing the rental contract for an apartment, such as notary, registry, agency expenses, etcétera.


Doubtful cómputo:

If the landlord has not collected rent from the tenant, it is considered a doubtful cómputo and perro be deducted as a capital loss.

However, certain procedures must be followed in order to do it correctly.


Especial cases:

In some especial cases, such as renting a home to a relative, there are certain particularities to consider in the income statement.

In these cases, it is advisable to find out about the necessary procedures and the special conditions that may apply.


Declaration of rental income:

In the income statement, the income obtained from the rental must be declared in the savings tax base, generally taxing the first €6,000 at 19% and the rest at 21%.

Differences between tenant and owner in the rent statement:

There are certain differences between a tenant and an owner when it comes to making the declaration of renting an apartment before the Treasury.

These differences will depend on the role that each one has in the rental contract.

Taxes, services and contracting:

First of all, it is important to take into account that the owner is the main person responsible for taxes such as the IBI or the Real Estate Tax.

On the other hand, the tenant must take charge of services such as electricity, water and gas.

In any case, these issues must be previously agreed in the rental contract.

Amounts to entrar and return:

Second, the income statement varies depending on whether you are a tenant or an owner.

If you are an owner, you must include the income obtained from renting the apartment and declare it in the IRPF.

On the other hand, if you are a tenant you will not be obliged to make any statement unless you are in one of the especial cases provided by the Treasury.

Tax base and net income:

The tax base is the calculation that the Treasury makes based on the income obtained from the rental, and the corresponding withholding will be applied to it in the IRPF.

In addition, the net return must be taken into account, which is the result of adding deductible expenses such as interest on loans or necessary repairs.

Treasury and renting a house:

In the event that the rented home is owned by a company or legal person, it will be the entity itself that must be in charge of making the declaration and paying the corresponding taxes.

If the condominium rents a home that belongs to a member of the community itself, each one must make their own declaration and pay the corresponding taxes.

Therefore, it is essential to know the differences between a tenant and an owner in terms of declaring the rent of an apartment in Spain.

Knowing these differences, errors in the declaration cánido be avoided and, consequently, avoid possible sanctions by the Treasury.

final words

After having read the entire article on renting homes in Spain, we perro conclude that it is not an easy task to comply with the fiscal and tax obligations that this activity implies.

It is important to know the details and the laws in this regard to avoid possible penalties and objetivos for errors in the declaration of rental income.

Reductions for housing rental and energy improvement

One of the main advantages that owners who rent their home have is the possibility of enjoying certain reductions in the Personal Income Tax (IRPF) for renting their home and for energy improvements in it.

These reductions perro orinan notable savings in tax charges to which owners are subject.

Community and other taxes

It is important to bear in mind that, in addition to personal income tax, there are other taxes and fees that must be paid by owners and/or tenants.

Among them, the community of owners, the municipal tax on real estate and other taxes specific to each community stand out.


Declaration of rental housing and especial cases

Making the declaration of income from rental housing cánido be complicated, especially if you take into account the many especial cases that cánido occur.

To declare the rental of a home correctly, it is necessary to take into account certain details, such as the amounts accrued by third parties, the expenses of formalizing the contract, the doubtful cómputo and other aspects.

Differences between the tenant and the owner in the rent declaration

Although tenant and owner must comply with tax obligations when declaring the rental of a home, there are several aspects that differentiate the two.

For example, the payment of taxes, services and contracting correspond to the owner, while the tenant must face the amounts to entrar and return.

There are also differences in the tax base and net income.

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