Deductible Expenses for a Tourist Home in Spain in 2026: What You Can Deduct in IRPF and What You Cannot
If you are taxed on tourist rental income as income from real estate capital, the Tax Agency allows you to deduct the necessary expenses to obtain that income and the applicable depreciation. Common deductible items include interest and financing, maintenance and repairs, insurance, non-penalty taxes, third-party services, and depreciation. However, prorating for the days actually rented is key.
What the Tax Agency Says
The AEAT establishes that the net income from real estate capital is obtained by subtracting deductible expenses and applicable depreciation from total income. For tourist rentals, the reduction applicable to habitual residences does not apply because they cover a temporary need.
Expenses That Can Be Deducted
| Concept | General Treatment | Attention |
|---|---|---|
| Interest and Financing | Can be deductible if linked to acquisition or improvement | Subject to limits and correlation with income |
| Maintenance and Repairs | Painting, repairs, and installations to maintain normal use | Do not confuse repair with improvement |
| Insurance | Can be a necessary expense | Must be linked to the rented property |
| IBI and Other Taxes | Can be deductible if they meet requirements | No penalties or sanctioning surcharges |
| Third-Party Services | Administration, surveillance, management, and similar | Necessary to obtain income |
| Depreciation | Can be deducted according to tax rules | Only if it corresponds to actual depreciation |
Prorating is Where Many Owners Go Wrong
The AEAT reminds us that, for annual expenses, only the portion corresponding to the period in which the property is rented and generates income is deductible.
Annual insurance: €600.
Days effectively rented: 183.
Indicative prorating of the example: 600 × 183 / 365 = 300.82 €.
The exact application should be reviewed according to the nature of the expense and current regulations.
Repair is Not the Same as Improvement
An expense to maintain the normal use of the property can be maintenance or repair. An action that increases capacity, habitability, or value may have a different treatment and cannot be fully deducted as a repair for the year.
What About Cleaning?
If cleaning is linked to obtaining income and is part of the rental operation, it should be analyzed as an expense related to the property's activity. The key remains to prove necessity, amount, and correlation with income.
What About Airbnb or Booking Commissions?
Commissions incurred to obtain bookings are part of the economic cost of the channel. They must be documented and analyzed according to the applicable regime for the owner.
What You Should Not Do
- Deduct 365 days of an annual expense when the property was only rented for part of the year.
- Include an improvement renovation as if it were a simple repair.
- Lose invoices or receipts.
- Confuse accounting expense, economic expense, and tax-deductible expense.
- Apply the habitual residence reduction to tourist rentals.
It is not enough to keep invoices: you need to assign them correctly to the property, the period, and the type of expense.
The best way to avoid errors is to separate each expense by property, concept, and income generation period. This improves the declaration and also allows you to know the real profitability.
Methodology and Sources
Tax Agency: calculation of rental income from a property and deductible expenses, pages updated in 2026.
Tax Agency: taxation of tourist apartment rentals.
Regulations: articles 22 and 23 of the IRPF Law and IRPF Regulations.
This content is informative and does not replace individual tax advice.
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