person
Resident investor with one flat
12,000 € rent per year, 4,500 € of expenses + amortization, resident in 37% IRPF bracket, primary-residence rental.
IRPF owed: ~1,110 € (effective 9.3% on gross).
Modelo 100 and Modelo 210, 2026
IRPF calculator on rental income
Get a quick read on how much Spanish income tax you'll owe on your rentals: residents (Modelo 100 with 60% reduction) and non-residents (Modelo 210, EU 19% or extra-EU 24%).
arrow_downward Jump to the calculatorHow to compute your rental IRPF
The official AEAT method in 4 steps. Any serious calculator follows this exact sequence.
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1
Sum every rental income
Monthly rent × 12, plus any accessory income (washing machine fees, parking, storage). Don't include security deposits, they aren't income.
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2
Subtract every deductible expense
IBI, building fees, mortgage interest (not principal), insurance, repairs, owner-paid utilities, professional fees. Plus the 3% annual amortization on the construction value and 10% on furniture. This gives you the NET INCOME.
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3
Apply the 60% reduction (if eligible)
If you're a Spanish tax resident and the tenant uses the flat as their primary residence on a long-term lease, multiply the POSITIVE net income by 40% to get the taxable base. Not applicable to short-let, room-by-room with hotel services, or non-residents.
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4
Apply your IRPF marginal bracket
Multiply the taxable base by your marginal rate (19% to 47% depending on income). For non-residents, fixed rates: 19% EU/EEA on net income, 24% extra-EU on gross income with no expense deduction.
Three typical situations
apartment
Resident investor with several flats
3 flats, 36,000 € total rent, 12,000 € of expenses + amortization, 45% IRPF bracket.
IRPF owed: ~4,320 € (effective 12.0% on gross).
flight
Extra-EU non-resident owner
Same flat at 12,000 €/year but non-resident outside the EU. No expense deduction, no reduction.
IRPF owed: 2,880 € (24% on gross).
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Frequently asked questions
Does this calculator replace my gestor? expand_more
No. It gives you a reliable estimate in 30 seconds to understand the tax impact before signing a contract or making a decision. To file the return itself, your gestor is still the best option, especially if you have edge cases (protected housing, regional grants, complex co-ownership).
Why doesn't the 60% reduction apply to my case? expand_more
The 60% reduction (LIRPF Article 23.2) only applies if: (1) you're a Spanish tax resident, (2) the tenant uses the flat as primary residence, (3) the lease is long-term (minimum 5 years with an individual, 7 with a legal entity). It does not apply to short-let, room-by-room with services, or non-residents.
What happens if I have a loss in a given year? expand_more
If expenses exceed income, you declare a negative net result. Those losses offset positive real-estate capital income over the next 4 years. Important: the 60% reduction does NOT apply to losses, only to positive net income.
Can non-residents deduct expenses? expand_more
Yes, only if they are EU/EEA residents (Norway, Iceland, Liechtenstein). They pay 19% on the NET income (same deductible-expense list as residents). Non-residents outside the EU pay 24% on GROSS income with no expense deduction.
How do I know my IRPF marginal bracket? expand_more
Your marginal bracket is the rate applied to the LAST euro of your total income (salary + rentals + other). 2026 brackets: 19% up to 12,450 €, 24% up to 20,200 €, 30% up to 35,200 €, 37% up to 60,000 €, 45% up to 300,000 €, 47% above. If your total income is ~50,000 €, your marginal is 37%.
Does the 3% amortization apply from year one? expand_more
Yes, from the first day of rental. The base = the GREATER of the cadastral construction value (no land) or the acquisition cost of the construction. Furniture amortizes at 10% over 10 years. This amortization is the deduction most often missed by small investors.
When and how is this IRPF paid? expand_more
Residents: with the annual return (Modelo 100), between April and June of the following year. If the tax agency detects insufficient withholdings, it may request quarterly payments. Non-residents: quarterly with Modelo 210 (15-20 January/April/July/October) or annually if no changes.
Does imotrack file the Modelo 100 automatically? expand_more
Not directly, but it generates a complete tax-ready export (classified income and expenses, computed amortization, per-property and consolidated totals) that your gestor uses to fill the Modelo 100 or 210 in minutes. No Excel, no scrambling for paperwork every year.
Move from one flat to your entire portfolio
imotrack tracks the tax basics of every property, computes the 3% amortization automatically, and generates the export your gestor already knows how to use.
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