File Modelo 210 from Belgium — 19% EU rate, expense deductions on rental income, and 100% online filing with AEAT. No travel, no digital certificate.
As a Belgian resident inside the EU you pay 19% on Spanish property income — not the 24% non-EU rate. You can also deduct mortgage interest, community fees, IBI, insurance and maintenance from rental income, lowering the effective tax significantly on Costa Blanca and Costa del Sol second homes.
Reduced rate on imputed income, rental and capital gains.
Deduct interest, IBI, community, repairs on rentals.
Imputed annual, rental January, capital gains 4 months.
Spain taxes Spanish property income first; Belgium then applies the credit method under the updated Belgium-Spain DTA so the Spanish tax already paid is offset against the Belgian tax on the same income. You never pay tax twice on the same euro.
Certified Spanish economist, AEAT-compliant filing, no digital certificate needed.
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