How to do your Renta yourself: a guide for holiday-let owners

Updated 3 November 2026

You can file the Renta for a holiday let yourself, in Renta WEB, in about an hour, as long as your figures are ready before you start. The Renta is the yearly income tax return (IRPF), and Renta WEB is Hacienda's online version of it.

This guide goes through the property screen in the order Renta WEB asks for things, with the box numbers from the most recent form, the modelo 100 for 2025. It's for owners who are tax resident in Spain and let a property to tourists, in Spain or abroad. Every figure in it is an example, and it's general information, not advice on your own return.

First, check it's a rental and not a business

Most holiday lets are taxed as rental income, which the Renta calls rendimientos del capital inmobiliario, and that's what this guide covers. Your let counts as a business (actividad económica) instead, with its own section and rules, if either of these is true:

• You provide hotel-type services. Hacienda's examples are a restaurant, cleaning and laundry offered as part of the stay. Cleaning between guests doesn't make it a business on its own; regular services during the stay can.
• You employ someone full time to run it, on an employment contract. Managing it yourself doesn't count (Ley del IRPF, article 27.2).

If neither applies, carry on. If one does, this guide isn't the right one for you.

What to have ready before you start

Gather these first. Renta WEB doesn't save half-typed figures well, and most of the hour goes on hunting for a number.

• Income for the year: what each booking paid you before the platform's fee, including any cleaning fee the guest paid. Airbnb and Booking.com both give a yearly earnings report. Add direct bookings too.
• Days: how many days the property was let, how many it was empty, and how many you or family used it.
• The IBI bill (the yearly council tax on the property): the referencia catastral, the total valor catastral and the valor catastral de la construcción, the building's share of it.
• The purchase deed (escritura): the price, the date, and what the purchase cost on top, such as transfer tax, notary and land registry.
• Costs, sorted by type: platform fees, cleaning, bills, community fees, IBI and rubbish tax, insurance, repairs, and furniture or appliances with the date you bought each.
• Mortgage interest for the year, from the bank's certificate. Only the interest counts, not the capital you paid back.
• Last year's Renta, for any interest and repairs carried forward (box 0108 on that return).
• For a property abroad: the tax you paid in that country on the same income, and the exchange rates you used.

Getting into Renta WEB

The Renta for 2026 opens online in early April 2027 and closes on 30 June. Hacienda publishes the exact dates in January or February. Last year it ran from 8 April to 30 June 2026, and direct-debit payment closed on 25 June.

You can sign in to Renta WEB on the Agencia Tributaria's website in three ways:

• Cl@ve, the government's login, through the Cl@ve app or a PIN.
• A digital certificate installed in your browser.
• A reference number (número de referencia). You get it on the same page with your DNI or NIE details and box 0505 from last year's Renta.

Renta WEB opens with your datos fiscales, what Hacienda already knows about you, filled in. Your properties should be listed with their catastral references. You may also see a notice (aviso) about income reported by Airbnb or Booking.com. That's a reminder to declare it, not the figure to enter: use your own totals.

The property screen, box by box

Open the list of properties (relación de inmuebles) and click editar on the one you let. If it isn't listed, add it with Alta inmuebles. You then fill in three things: who owns it and where it is, what it was used for, and the figures for the let.

Who owns it and where it is

What it was used for

Tick every use the property had during the year. For a holiday let that's usually two:

• Arrendamiento (box 0075), for the days it was let. Enter how many in box 0101.
• A disposición de sus titulares (box 0073), for the days it stood empty or you or family stayed there. These days add imputed income, explained in the next section.

If it was also your main home for part of the year, tick Vivienda habitual (box 0070) as well.

Leave the tenant boxes (0091 to 0098) and the reduction box (0100) empty. The form says they aren't filled for a tourist let, and the 60% reduction for letting someone's home doesn't apply to one.

Income: box 0102

Enter the year's income (ingresos íntegros computables): what guests paid for their stays before the platform took its fee, including any cleaning fee they paid. The platform's fee goes in as a cost, below. A stay over New Year is split by nights between the two years.

New for December 2026: IVA on short lets. A decree puts 10% IVA on furnished lets of up to 30 nights from 1 December 2026, unless the property is your main home. Congress has to approve it by mid-November 2026. If it stands, the IVA inside a December booking isn't income, and you register for IVA and file it every quarter.

Costs

Costs that run all year, like IBI, insurance, community fees and bills, count only for the share of the year the property was let. Let for 146 days out of 365, that's 40% of each. Costs that belong to a stay, like cleaning and the platform's fee, count in full.

Renta WEB works out the net income (box 0149) as the income less all of these boxes, the depreciation and the capped amounts.

Days it wasn't let: imputed income

For every day the property was yours but not let, and wasn't your main home, the Renta adds a small notional income (imputación de rentas inmobiliarias). It's taxed even though nobody paid you, and empty nights between bookings count.

It's 2% a year of the property's valor catastral, or 1.1% if your town's catastral values were revised in a general review that took effect from 2012 on. The Catastro's website or your town hall can tell you when that was. Renta WEB works it out from these boxes:

An example: a valor catastral of €80,000, revised in 2014, and 219 days not let. That's €80,000 × 1.1% × 219 ÷ 365 = €528 of income, with no costs against it.

Two things to know:

• The 2012 cut-off is still being decided for 2026. Hacienda's page confirms it for 2023 to 2025. For 2026 it was extended by a decree that Congress has to approve by mid-November 2026. If it isn't approved, only reviews from 2016 on get the 1.1%.
• A property abroad has no valor catastral. Then it's 1.1% of half the purchase price.

Interest and repairs: the cap

Mortgage interest and repairs together can't be more than the property's income for the year. Whatever is over the cap isn't lost: it carries forward and can be used in any of the next four years, under the same cap.

An example: income of €6,000, interest of €3,500 and repairs of €3,100. Together that's €6,600, so €6,000 goes in box 0107 and €600 in box 0108 for next year. Your other costs aren't capped, so the property can still show a loss.

The cap only bites in a quiet year or a year with a big repair. When it does, box 0108 is the number to keep: next year's return needs it, and nobody else will remind you.

Depreciation: the cost that's easiest to miss

You can deduct 3% a year of what the building cost you, not the land, for the days the property was let. It costs nothing to claim and owners often leave it out.

The base is the higher of two figures:

• what you paid, plus the costs of buying, times the building's share of the valor catastral;
• the valor catastral de la construcción on the IBI bill.

Renta WEB asks for the pieces and does the sum:

An example: bought for €150,000 plus €15,000 of costs. The valor catastral is €80,000, of which €48,000 is the building, so the building's share is 60%. The base is €165,000 × 60% = €99,000, higher than €48,000. 3% of that is €2,970 for a full year, and €1,188 for 146 days let.

Furniture and appliances go in box 0117: 10% a year of what each item cost, from the date you bought it, again for the share of the year let. Keep the receipts.

A property abroad

If you're tax resident in Spain, a property you let in another country goes on the same screen, with the same rules. The tax you paid there on that income then comes off your Spanish tax, so you aren't taxed twice on it.

What changes:

• Situación is 5 (box 0065), with the country, and there's no catastral reference.
• Every amount goes in euros. Convert each booking and cost at the exchange rate on its own date, such as the European Central Bank's daily rate, and keep a note of the rates you used.
• Depreciation has no valor catastral to go on. The base is the price you paid, in euros at the rate on the day you bought, times the building's share of it. A valuation is the usual way to show that share.
• Imputed income for the days not let is 1.1% of half the purchase price.
• The tax paid abroad goes in the deducción por doble imposición internacional, near the end of the Renta. It can't be more than the Spanish tax on that same income.
• Modelo 720: if your property abroad is worth more than €50,000, it also goes on this information return, due by 31 March. After the first time you only file it again if the value rises by more than €20,000 or you sell.

With a UK property you also file a UK Self Assessment return, due by 31 January. The UK tax year runs from 6 April to 5 April, so the months you match against the Spanish year need care.

Check, file and pay

1. Check the property's figures against your own totals before anything else: income, each cost box, depreciation and the days.
2. Press Validar. Renta WEB lists anything missing or inconsistent. Fix every error before you file.
3. File it with Presentar declaración, then download the PDF and its receipt. That PDF is your proof of filing.
4. Pay or get a refund. If you owe tax, pay it all by 30 June, or 60% by 30 June and 40% by 5 November. Paying by direct debit closes a few days earlier: last year on 25 June.

Keep the paperwork for at least four years after the filing deadline, which is how long Hacienda has to check a return. Keep the deed, improvements and anything carried forward for as long as you own the property, because later years depend on them.

If you find a mistake after filing, you can correct it in Renta WEB with a corrected return (autoliquidación rectificativa), whether you owe more or are owed money back. Correcting it yourself before Hacienda asks costs far less than waiting: a surcharge from 1%, against penalties of 50% to 150% of the tax when they find it first.

Mistakes owners often make

• Entering the payout as income. The payout is after the platform's fee. Income is the full price the guest paid, and the fee is a cost.
• Leaving out depreciation. It's often the biggest single deduction.
• Deducting a whole year of bills for a property let for part of it.
• Forgetting imputed income for the days the property stood empty or you used it.
• Claiming the 60% reduction. It's for letting a home someone lives in, not for a tourist let.
• Calling an improvement a repair. A new kitchen or an extra bathroom adds value, so it's depreciated over the years rather than deducted at once.
• Deducting the mortgage payment. Only the interest counts, not the capital.
• Losing track of box 0108. Interest and repairs over the cap are only worth something if next year's return claims them.
• Copying box numbers from an old article. They change between years, and plenty of articles get them wrong. Go by the form for the year you're filing.

Doing it with Host Frontera

Host Frontera keeps your bookings and costs as the year goes on, then lays out every figure in this guide in the order Renta WEB asks for it, box by box, ready to copy. The share of the year let, the cap and what carries forward, imputed income and depreciation are all worked out for you, and each line shows how. Join the beta.

Sources

• Orden HAC/277/2026, Anexo I: the modelo 100 for 2025, for every box number and label
• AEAT, Renta WEB help: filling in the property section
• AEAT, Manual práctico de Renta 2025: what counts as rental income
• AEAT, how imputed income is worked out
• AEAT, getting a reference number with box 0505
• AEAT, IVA changes for 2026
• Ley 35/2006 del IRPF, consolidated text, article 27.2
• Centre Gestor: the 2026 campaign dates
• Gestiona tu alojamiento: the vote on the housing decree