IRPF on Holiday Rentals in Spain: How Your Income Is Taxed in 2026
Short answer: if you are a private individual and rent out your home to tourists without offering hotel-type services, what you earn is taxed in the IRPF (Spanish personal income tax) as income from real estate capital (rendimiento del capital inmobiliario). You deduct the expenses for the period the property was actually let, add a
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