If you own a property in Spain and rent it out while living abroad, 2025 is shaping up to be a key year for you. From a new national rental registry to changes in how rental income tax is filed, it’s more important than ever to understand what’s expected of you and how to keep things simple.
Here’s a breakdown of what’s changing and how IberianTax can help you stay compliant without the paperwork headache.
1. A New National Registry for Tourist Rentals (Effective 2 July 2025)
From July 2025, all short-term rentals across Spain must be registered in a new nationwide database called the ‘Registro Único’. That means if you rent your property through platforms like Airbnb, Booking.com or Vrbo, even just occasionally, you’ll need an official registration number to keep your listing live and legal.
What is the Registro Único, and Why Is It Important?
The Registro Único is part of a new centralised system being rolled out across Spain to better monitor short-term lets and ensure fair compliance. The goal is to crack down on unregistered rentals and improve housing availability for residents. For landlords, this means stricter requirements, but also greater transparency and protection if you follow the rules. Having an official NRA number ensures your property is recognised, legal, and eligible to continue operating on major platforms like Airbnb, Booking.com and Vrbo.
Even if you already have a regional tourist licence, you’ll still need to register under the national system. Without it:
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Your listing could be taken down
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You may face fines from local authorities
To help with the admin, IberianTax now offers a complete registration service for just 150€ + VAT. They will sort everything, from helping you get your NRA (Número de Registro del Alojamiento) to submitting the application, so you can tick it off your list and relax.
2. Annual Rental Tax Return – File Once, In January
Non-resident landlords now only need to file one rental income tax return each year. For example, any income earned during 2025 must be declared between the 1st and 20th of January 2026. If you want to pay by direct debit, the cut-off is the 15th of January.
This new system is simpler, but the short filing window means you’ll want to be organised in advance, and that’s where IberianTax comes in.
Their online tax filing platform has a built-in expenses tracker, so you can record income and expenses throughout the year. Then, from October 2025, you can pre-fill your rental income return and let them take care of submitting it in January.
It’s worth bearing in mind that the Agencia Tributaria doesn’t take missed deadlines lightly. If you forget to file your return in January, you may be charged late filing penalties and interest on the unpaid tax. In some cases, you could also receive a formal demand from the tax office, which can lead to larger fines.
3. EU vs. Non-EU Tax Rates – What You’ll Pay
Your Spanish rental tax obligations depend largely on where you’re officially tax resident. This matters more than ever since Brexit and other recent regulatory updates. Spain applies different tax treatment depending on whether you're based in the EU/EEA or outside it.
Here’s how it breaks down:
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EU/EEA Residents
If you live in an EU or EEA country, you benefit from a lower tax rate of 19%. More importantly, you’re allowed to deduct legitimate rental expenses from your taxable income – things like mortgage interest, utility bills, insurance, management fees, and repairs.
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Non-EU/EEA Residents
If you live outside the EU or EEA, you’ll pay a flat 24% on the gross income, meaning no deductions are allowed. Unfortunately, even if you incur rental-related costs, this won’t reduce your tax bill.
4. What Can Be Deducted? (For EU/EEA Residents Only)
To help save some money on your non-resident tax returns, you could be eligible for deductions. These are the most common rental-related expenses you can claim:
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Mortgage interest
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Property management fees or agent commissions
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Maintenance and small repairs
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Home insurance
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Utility bills (if you pay them as the landlord)
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Local taxes like IBI and basura
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Furniture depreciation (conditions apply)
5. What If I Don’t Rent Out My Property?
Even if you don’t rent out your Spanish property at all, you’re still required to file a specific tax as a non-resident. This is known as Imputed Income Tax, and it catches many people off guard.
The Spanish tax system assumes that your second home has a rental value, even if it’s only used for private holidays or left empty. That theoretical rental value is what this tax is based on, and it's calculated as a small percentage of the property's cadastral value (valor catastral), which you can find on your local IBI tax bill.
IberianTax makes it easy: simply create a free account, enter your property details, and they will calculate and file your Imputed Income Tax for just 34.95€ (VAT included), all in minutes, without needing to speak Spanish or chase an accountant.
Why IberianTax Makes It Easy
Whether you're a hands-on landlord, renting out your holiday home every now and then, or simply enjoying your home to yourself, IberianTax is built to make tax season feel less taxing.
Here’s what we offer:
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Prices from just 79.95€ per person (incl. VAT) for rental income tax
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100% digital platform, available in English, German, and French
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Built-in tools for tracking rental income and expenses
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Option to prepare your return before the January rush
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Secure submission direct to the Agencia Tributaria (Spanish tax agency)
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Friendly support if you need help along the way
What To Do Next
If you’re renting out your Spanish property, start by registering for the Registro Único to avoid being delisted or fined. Remember, if you need assistance with it, IberianTax can help you do this.
And, if you haven’t yet, sign up for a free IberianTax account today. They will help you stay organised, compliant, and ready – no guesswork, no paperwork.
Get 10% Off – Just for Majorca Daily Bulletin Readers
Planning to file your Spanish non-resident taxes? Here’s a little something to make it even easier. As a reader of Majorca Daily Bulletin, you can enjoy an exclusive 10% discount on your first tax filing with IberianTax. Simply use the code MAJORCADAILY at checkout.
Whether you're filing Imputed Income Tax, Rental Income Tax or Capital Gains, you’ll get expert help, fast service, and great value, all in one place.
Visit www.iberiantax.com to get started.