As non-tax resident, what expenses can I claim as deductible again the rental income?

I am non tax resident in Spain and bought a house in Spain that I am thinking in renting out. At the time of filing my Spanish Tax Return in respect of the rental income, what expenses can I claim as deductible against the rental income?

As non tax resident of Spain, you must file a tax return trough FORM 210, including the total rental income received. This form must be filed on a quarterly basis, by the month of April, July, October and January following the relevant quarter.

Only in the case that you are tax resident in a EU country, you will be able to claim some expenses as deductible from the rental income. Some of these deductible expenses could be the following:

  • Agents’ fees
  • Accountants’ fees
  • Mortgage interests
  • Council Tax which you pay (IBI)
  • Insurance premiums
  • Costs of any maintenance and/or repairs
  • Utility bills, in case you pay for them with no reimbursement from the tenant.
  • Additional services, such as cleaning and window cleaning
  • The net amount resulting once the above expenses are deducted, would be subject to a 19% flat rate.

In case of non-EU tax resident, the total rental income will be subject to 24% tax.

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