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Spain Resident Property Tax Calculator
Estimate Spanish IRPF on rental income, imputed property income and capital gains for Spanish tax residents.
Report details
Rental use
Rental income
Cash expenses
Repairs & maintenance, owner-paid utilities, cleaning, advertising / booking fees, legal & accounting and other qualifying rental costs.
Automatic tax depreciation
Estimated annual depreciation = 3% × the higher of the acquisition value attributable to the building or the cadastral building value, excluding land.
This is an estimate. Confirm the building/land allocation, acquisition basis and deductible depreciation with your accountant or Spanish tax adviser.
Imputed real estate income
IRPF calculation mode
Acquisition value
Reduces the acquisition value used for the gain calculation.
Sale
Habitual residence relief
General estimate only — not tax, legal or accounting advice and not a Modelo 100 filing. Actual IRPF depends on the full return, personal and family circumstances, autonomous-community rules, evidence, classifications and time limits. Verify the result with a qualified Spanish tax adviser.
Spanish residents pay rental tax through IRPF
Rental income does not sit in a separate flat-rate box for a Spanish resident.
Qualifying net rental income and imputed real estate income enter the general IRPF base. The marginal-rate mode gives a quick sensitivity estimate; the Andalucía mode measures the additional tax created when the property income is added to the user's other general taxable income.
Residential rental reductions depend on the contract and tenant
The reduction applies to positive net income from qualifying habitual-home tenancies, not to gross rent and not to holiday rentals.
Contracts predating 26 May 2023 generally retain the 60% framework. New contracts begin at 50%, with higher percentages only when the statutory conditions are satisfied and documented.
Depreciation reduces rental income but can increase the gain on sale
Depreciation is a non-cash deduction today and an acquisition-value adjustment later.
The calculator keeps depreciation separate from cash expenses. It estimates the annual amount using the higher qualifying building basis, excludes land, allocates the result to rented time and ownership, and lets the user replace the estimate.
Unused days may create imputed property income
A property available to its owner can still create taxable income even when no rent is received.
The estimate applies 1.1% or 2% to the relevant base and prorates the result by available days and ownership. It does not deduct costs from imputed income.
Resident capital gains are taxed progressively
The correct band depends on the taxpayer's existing savings taxable base before the property sale.
The calculator applies the gain after confirmed relief across the 19%, 21%, 23%, 27% and 30% bands and shows the incremental tax created by the sale.
Habitual residence relief can materially change the result
Reinvestment can exempt a proportion of the gain, while qualifying age or dependency relief can exempt it in full.
No relief is applied without the user's confirmation. The result remains an estimate because habitual-residence status, timing and reinvestment evidence are legal tests, not just numerical inputs.
Frequently asked questions
Who can use this resident property tax calculator?
It is designed for individual Spanish tax residents using the general IRPF regime. It does not model the Beckham Law, companies, business-activity treatment, permanent establishments or special ownership structures.
Is rental income taxed at a flat rate for Spanish residents?
No. Net property income enters the general IRPF base. The final rate depends on total income, personal and family circumstances and autonomous-community rules. The calculator offers a marginal-rate estimate and an Andalucía progressive estimate.
What rental expenses can a Spanish resident deduct?
Qualifying costs may include community fees, IBI and rubbish tax, insurance, mortgage interest, management, repairs, owner-paid utilities, cleaning, booking fees, legal and accounting costs and depreciation. Eligibility, allocation and annual limits must be confirmed for the individual return.
How is property depreciation calculated?
The estimate applies 3% to the higher of the acquisition value attributable to the building or the cadastral building value, excluding land, and then allocates the result to the rented period and ownership share.
What is the residential rental reduction?
For qualifying habitual-home tenancies, a percentage of positive net residential rental income may be excluded from the general IRPF base. The applicable percentage depends on the contract date and whether additional statutory conditions are met.
Is holiday-rental income eligible for the residential reduction?
No. Seasonal, holiday and other non-habitual-home rentals are set to a 0% residential rental reduction in this calculator.
What is imputed real estate income?
When a qualifying urban property is available to its owner and is not rented or used as the owner's habitual residence, IRPF may include imputed income based on 1.1% or 2% of the relevant value, prorated by days and ownership. No expenses are deducted.
How is resident capital-gains tax calculated?
The calculator compares the ownership-adjusted net transfer value with the adjusted acquisition value, applies any confirmed habitual-residence relief and then places the taxable gain into the progressive savings-income bands after the existing savings taxable base.
Is there a 3% withholding when a Spanish tax resident sells?
No. The 3% buyer withholding used for non-resident sellers is not applied in this resident calculator.
When can the sale of a habitual residence be exempt?
Relief may apply when qualifying proceeds are reinvested in another habitual residence, or when the seller is at least 65 or has severe or high dependency and the statutory habitual-residence conditions are met.
Does the calculator file Modelo 100?
No. It provides an estimate and a PDF report only. It does not prepare, submit or replace the taxpayer's Modelo 100 return or professional advice.
Related
This calculator is designed for individual Spanish tax residents under the general IRPF regime. It does not cover the Beckham Law, companies, business activity, historic transitional abatements, unusual ownership rights or every limitation and offset rule. Rates and interpretations can change; review the model before each tax year.