Spain · expenses
Can a non-resident deduct Spanish rental expenses?
Only EU/EEA residents can deduct expenses from Spanish rent; UK, Swiss and other owners are taxed on gross rent.
Updated
Direct answer
Only if you are resident in the EU, Iceland, Norway or Liechtenstein, and only for costs directly linked to the Spanish rental income (TRLIRNR article 24.6). Owners resident in the UK, Switzerland, the US or elsewhere are taxed on gross rent at 24%. On €10,000 of rent with €3,000 of costs, that is €2,400 against €1,330 for an EU resident at 19% (our calculation). Keep invoices either way: residence can change.
Working route
Prove the expense
Keep invoices, bank evidence, rental periods and a direct link between the cost and the income-producing property.
Confirm eligibility
Check the current official rule for your residence category rather than copying another owner’s expense list.
Allocate mixed periods
A property that was rented, vacant and personally used during the year needs a defensible allocation method.
Hard stop
Residence outside the eligible area, related-party rent, major works, mixed use or missing invoices require specific advice before claiming costs.