If you rent out your Spanish property while living in Netherlands, you must declare rental income to AEAT on Modelo 210. As an EU resident you pay 19% and can deduct expenses.
Dutch tax residents who let property in Spain must file Modelo 210 (210-R) for rental income. Since regulatory changes, many landlords file annually in January for the previous calendar year. Income includes long-term leases, seasonal lets and holiday rentals on platforms like Airbnb or Booking.
You may deduct mortgage interest, IBI, community fees, insurance, repairs, agency commissions and depreciation proportionally. Tax is 19% on net rental profit — significantly lower than the gross-only regime applied to non-EU owners.
Spain taxes Spanish-source rental first. Under the Netherlands–Spain tax treaty, you report in Netherlands and claim relief for Spanish tax paid to avoid double taxation. SpainTaxForm provides AEAT filing receipts for your home-country tax return.
EU/EEA residents can deduct eligible property expenses on rentals.
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