A Property Rented for Part of the Year: How to Organise IRNR and Form 210

Many non-resident owners use their property in Spain during their holidays and rent it out for a few weeks or months. Others alternate contracts with periods when the property stands empty.

That combination requires the different uses of the property to be kept apart. Declaring the rent received does not automatically settle the obligations that apply to the rest of the year.

To prepare non-resident income tax (IRNR), it helps to keep a calendar showing what happened to the property in each period.

At MH Legal & Seguros we explain how to organise this information and which checks to make before filing form 210.

Rent and imputed income: two different concepts

The Spanish tax agency provides that, where a property is let for only part of the year, the rental income is determined for the months the letting lasted and, for the remaining months, the proportionate share of the imputed income that applies.

The following must therefore be kept apart:

• Periods that are let, which generate rental income.
• Periods when the property is at the owner’s disposal, which may generate imputed property income.

This guide concerns non-resident individuals without a permanent establishment. Companies and other cases require a specific analysis.

First step: prepare a calendar for the property

Before calculating any tax, set the dates out.

A useful record should identify:

• The start and end of each letting.
• Periods of personal use.
• Intervals without a tenant.
• The date of acquisition or transfer, where it falls within the year.
• Special circumstances that may affect the use of the property.

Check the calendar against the contracts, their extensions and the statements from intermediaries. Bookings and bank movements help reconstruct what happened, but they must be read together with the contractual documents.

Avoid double-counting days or leaving periods unclassified.

Worked example: a summer letting and personal use for the rest of the year

Assume a person who is tax resident outside Spain owns a property throughout 2026.

They let it from 1 July to 31 August and keep it at their disposal for the rest of the year, although they only use it for a few weeks.

In this example there are 62 days of letting and 303 days at the owner’s disposal.

Imputed income is not limited to the weeks the owner spends in Spain. The AEAT provides for a proportionate adjustment by days where the property has been let for part of the year.

The calendar is there to classify the periods; on its own it does not determine the final amount of tax.

What about days with no bookings?

A property being advertised on a platform does not mean it is let every day.

The AEAT looks at whether the property is actually let: keeping the listing live does not by itself turn the period into a letting. Where the property has been let for only part of the year, the income is calculated for that period and, for the rest, the proportionate share of imputed income.

For example, if there is an interval between two stays with no contract and no occupancy, that period must be identified and reviewed. It should not be added to the letting simply because the listing stays live.

How to organise the rental income

Keep a separate record for each property that links:

• The contract or stay.
• The period to which the rent relates.
• The gross amount of the rent.
• The amounts collected.
• Commissions and other deductions.
• Withholdings, if any.
• Receipts and invoices.

The AEAT provides that, for rented properties, the income to be taken into account is the full amount received from the tenant for all items, including any goods let with the property and excluding VAT where applicable.

If a platform deducts its commission before transferring the money, keep the full statement. The net transfer does not replace the breakdown of income and expenses.

Can the whole year’s expenses be deducted?

That should not be taken for granted.

First, check whether the owner may deduct expenses at all under their tax residence and the rules applicable to IRNR. For taxpayers who can apply the deduction, the AEAT requires proof that the expenses are directly related to the income obtained in Spain.

Then examine what part of each expense corresponds to the letting.

Periodic expenses

Expenses that cover long periods, such as certain insurance policies, taxes or community charges, need their timing reviewed.

Because the deduction requires an expense that is necessary to obtain the income and directly linked to it, it should not be assumed that every annual expense is fully deductible because the property was let for a few weeks.

Expenses tied to a stay or a contract

Identify commissions, the management of a booking and other services connected with the letting separately.

Keeping an invoice documents the expense, but its nature, its link to the income and the tax requirements must also be checked.

Repairs before letting

Not every expense incurred before a tenant moves in is treated the same way.

The AEAT allows as an expense the amounts spent on conservation and repairs needed to obtain the income, and excludes extensions or improvements, which are recovered through depreciation. Where the work is carried out before the tenant moves in, it is worth checking that it serves that purpose and not the owner’s personal enjoyment.

It is therefore better to review each item than to apply a single proportion to every invoice.

Periods of personal use do not allow expenses to be set against imputed income

Imputed income has its own calculation rules.

The AEAT states that no expenses are deducted from its taxable base. It also provides for a proportionate reduction by days where ownership, or the use subject to imputation, does not cover the whole year.

Do not use the property’s personal expenses to reduce rental income automatically.

Rent and imputed income can have different deadlines

Although both are declared on form 210, their calendars should not be confused.

For the 2026 tax year:

Direct debit deadlines come earlier: 15 April for that rent and 23 December for imputed income.

The 2026 transition needs particular attention where rent is declared separately: the new deadline applies to income accrued from the last quarter of that year. It does not allow earlier periods to be postponed automatically.

Returns with zero tax or a refund should be checked under their own rules.

What changes in the form 210 information from 2027

The AEAT announces new boxes for the number of days and the ownership share, as well as an annex breaking down the deductible expenses of rented properties.

These changes affect self-assessments filed from 1 January 2027, whatever their accrual date.

Keeping a record of days and invoices will make preparing the form easier.

With several owners, identify each share

The property’s calendar may be shared, but the rights and the share of each owner must also be identified.

Imputed income is attributed in proportion to ownership. Where there is a usufruct, it must be checked who holds the right to use the property and to whom the imputation corresponds.

Report any change of ownership or of rights during the year.

Frequently asked questions

Do I need to review imputed income if I only rent for two months?

Yes. The remaining period and the situation of the property during those days must be analysed.

Is a property advertised online treated as let all year?

No. The listing does not replace the contracts and does not by itself prove an actual letting.

Are the holiday weeks the only ones that generate imputed income?

No. Other days when the property stays at the owner’s disposal may also count.

Can I deduct every invoice by applying the percentage of days let?

Not automatically. Both the right to deduct and the rules for each item must be reviewed.

What if I buy or sell during the year?

Report the dates and provide the documents so that the ownership period is correctly delimited.

Organise the whole year, starting with the first booking

Combining letting and personal use calls for a view of the entire year. A consistent calendar, the contracts and the invoices make it possible to review each period and prepare the returns.

At MH Legal & Seguros we advise international owners of property in Spain and coordinate the legal and tax steps with the professionals who need to be involved.

Contact our team to organise the tax position of your property when you combine letting and personal use.