QUARTERLY RENTAL INCOME SPAIN
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This form is intended for individuals who receive rental income from properties in Spain and wish to declare their quarterly rental income. You can use this form to report rental income for one property and up to three different owners in cases where more than one owner exists. However, please note that the tax declaration will be processed separately for each owner.
In cases of more than three owners of the same property you may fill in an additional form for the additional owners.
If you have more than one property to declare, please fill out an additional form per property.
If you need any assistance in filling in the form please reach out to us. We are here to help.
INITIAL DETAILS
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Please enter the tax year and the corresponding period of the year for which you are declaring the rental income. Under Spanish law, it is a legal requirement to report positive rental income on a quarterly basis.
Please select the number of property owners that will be filing the quarterly rental income with Iberotaxes.
PERSONAL DETAILS
PERSONAL DETAILS
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Owner 1
Please enter your full name exactly as it shows on your Spanish ID (DNI/ NIE/ NIF).
Please enter your % of ownership according to the purchase deed. For example if you own 50% you enter 50, or if you own 65.85% of the property you enter 65.85, using a dot to express decimlas
Please indicate where and when were you born, your Spanish ID or NIE (eg X7348217H) and your address on the country where you have your tax residence.
Please enter your address in your home country
You may complete the following fields to indicate a phone number and an email address where the Spanish tax authorities can contact you if needed.
Owner 2
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Please enter your full name exactly as it shows on your Spanish ID (DNI/ NIE/ NIF).
Please enter your % of ownership according to the purchase deed. For example if you own 50% you enter 50, or if you own 65.85% of the property you enter 65.85
Please indicate where and when were you born, your Spanish ID or NIE (eg X7348217H) and your address on the country where you have your tax residence.
Please enter your address in your home country
You may complete the following fields to indicate a phone number and an email address where the Spanish tax authorities can contact you if needed.
Owner 3
Please enter your full name exactly as it shows on your Spanish ID (DNI/ NIE/ NIF).
Please enter your % of ownership according to the purchase deed. For example if you own 50% you enter 50, or if you own 65.85% of the property you enter 65.85.
Please indicate where and when were you born, your Spanish ID or NIE (eg X7348217H) and your address on the country where you have your tax residence.
Please enter your address in your home country
You may complete the following fields to indicate a phone number and an email address where the Spanish tax authorities can contact you if needed.
PROPERTY DETAILS
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Please provide the Cadastral Reference of your property. The 'Referencia Catastral' (Cadastral Reference) is a unique identifier assigned to properties in Spain for taxation and administrative purposes. It's typically composed of a series of numbers and letters and is used to accurately identify a specific property.
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You can find your Referencia Catastral in the following ways:
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Check your Property Tax Bill (IBI): Your Referencia Catastral is listed alongside other property details on your Property Tax Bill (IBI).
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Land Registry (Registro de la Propiedad): The 'Referencia Catastral' is also recorded in the Land Registry. You can request a property report (Nota Simple) from the Land Registry, which will include the cadastral reference among other property details.
RENTAL DETAILS
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RENTAL INCOME
Please insert your total rental income for the quarter, only the number with maximum 2 decimals after the dot and without the currency unit. For example if your total rental for the Quarter pertaining to this tax declaration was 3300.60 EUR please insert 3300.60. This amount should represent the total amount paid by the tenant(s) without considering the individual ownership percentages of each owner. For instance, if you own 50% of the property and the total rent paid by your tenant/s is 3300.60 Euros in the quarter, then the amount you need to indicate here would still be 3300.60
DEDUCTIBLE EXPENSES
Please note that deductible expenses are only allowed for residents in EU countries or EEA Countries with agreement for exchange of information. IBI, Refuse Collection and Property Insurance must be entered as annual amounts, for all other items please enter the amount corresponding to the quarter pertaining this tax declaration only. The IBI is the local tax issued by the local authority where the property is located in Spain. The "Other legally accepted expenses" field has been provided to allow for some flexibility in case some of your expenses do not fall into any of the other categories.
The "Other legally accepted expenses" field has been provided to allow for some flexibility in case some of your expenses do not fall into any of the other categories. These other expenses must be legally deductible and you must always have, like for any other expenses, the corresponding invoices. Please specify each one of those legally accepted expenses.
PROPERTY DEPRECIATION COSTS
Please check your IBI tax bill for the Cadatral Value and Construction Cadastral Value.
IBI is the annual local tax on the property, issued by the municipality where your Spanish property is located. The values show correspondingly as" Valor Catastral" ( sometimes also called "Valor Catastral Total" ) and "Valor Catastral Construcción". The "Valor Catastral" is the result of the sum of "Valor Catastral Construcción" and ""Valor catastral del suelo”.
Please provide also the Acquistion cost of the property.
The Acquisition costs of a property includes not only the price paid for it but also the associated costs of the purchase like Notary, Land Registry fees, ITPAJD - Impuesto sobre Transmistions Patrimoniales y Actos Juridicos Documentados ( Property Transfer and Documented Legal Acts Tax) and solicitors costs.
In the case of a property that was received as a result of a donation or an inheritance, the property acquisition cost includes the value declared on the ISD-Impuesto de Sucesiones y Donaciones (Inheritance and Gift Tax) as well as the costs associated to the acquisition: Notary, Land Registry Fees and the actual Inheritance or Gift Tax paid.
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