CV/Murcia holiday-rental IRNR (Form 210 quarterly)
Includes calculatorQuarterly Form 210 filing for short-term rentals in Costa Blanca / CV / Murcia, with optimised deductible expenses
If you rent out your holiday home in Torrevieja, Benidorm, Calpe, Jávea, Dénia, Altea, Valencia or any CV/Murcia municipality, you must file Form 210 every quarter for the rented days. We compute deductible expenses (proportional IBI, community fees, utilities, depreciation, mortgage interest, repairs), apply 19% EU or 24% non-EU rate, and file at AEAT.
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Holiday letting in the Valencia region if you do not live in Spain
If you let your Costa Blanca home to tourists and do not live in Spain, you face two fronts at once: the tax one, with Non-Resident Income Tax (IRNR) and modelo 210, and the administrative one, with the regional tourist licence. The calculator estimates the first; this summary explains both.
Which taxes you pay
Rental income is taxed at 19% on net income if you live in the EU/EEA, and at 24% on gross income, with no expenses deducted, in every other case, including the United Kingdom after Brexit. To apply the 19% and deduct expenses you need a tax residence certificate from your country, valid for one year.
For the days the home is not let, you also declare a deemed income of 2% of the cadastral value, or 1.1% if that value was revised in the tax period or in the ten preceding years. These are two separate modelo 210 returns for the same property.
Letting the home is VAT-exempt even when it is by the night. It becomes taxable at 10% if you commit to services typical of the hotel industry, such as cleaning and linen changes during the stay or permanent reception.
Modelo 210 deadlines
You can file quarter by quarter or group the year into a single return. For 2026 rental income with tax to pay, the deadline is 1 to 20 April 2027, under Orden HAC/623/2026; if the return is a nil return, 1 to 20 January 2027. The deemed income for 2026 is declared between 1 April and 31 December 2027.
The tourist licence
In the Valencia region a tourist-use dwelling is one let as a whole for ten days or fewer to the same guest. Before advertising it you need the municipal town planning compatibility report, the agreement of three fifths of the owners' community if the building is under horizontal property, and a declaración responsable filed with Turisme, which assigns the VT number. That number must appear in every advert, and letting individual rooms to tourists is prohibited.
In addition, every guest must be reported to the Ministry of the Interior through SES.HOSPEDAJES within 24 hours of the booking and of the start of the stay.
How we do it
You send us the calendar of let days, the invoices and the IBI bill. We work out the base and the rate according to your tax residence, prorate expenses by day if you live in the EU/EEA, and you review the draft before we file. We then file on time the modelo 210 for the rental income and the one for the deemed income, and remind you before each date.
Common mistakes
- Declaring the rental income and forgetting the deemed income for the days the home stood empty.
- Following the old 1 to 20 January calendar for a return with tax to pay.
- Deducting expenses while living outside the EU/EEA, or applying the 19% without a tax residence certificate.
- Advertising the home without the VT number, which is a serious infringement; advertising it without being registered is a very serious one, with fines of €100,001 to €600,000.
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