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Anyone who owns a house or flat on the Costa Blanca without being registered for tax in Spain should pay close attention over the coming months. The tax authorities are carrying out stricter checks, and digital comparisons with rental portals such as Airbnb or Booking have long been standard practice – and the EU is also calling for improvements in equal tax treatment.
Important deadlines at a glance
Non-residents must continue to file their taxes annually via the Modelo 210:
• Rental income: payment due by 20 January 2026 (by direct debit by 15 January).
• Imputed income: For privately used properties until 31 December 2025.
• Capital gains tax: When selling within four months of the notary appointment.
Landlords should also check whether a valid registration number (NRA) is stored in the Registro Único de Alquiler Turístico. Without this registration, properties may no longer be legally advertised on online platforms in future.
Legal changes and EU procedures
A recent court ruling could improve the tax situation for owners from non-EU countries:
For the first time, there is a prospect of deducting maintenance and administrative costs from rental income. Although the ruling is not yet legally binding, experts advise keeping invoices and receipts carefully. In addition, the European Commission is currently examining whether Spain is disadvantaging non-residents with the tax on „imputed income“. Should the European Court of Justice follow this assessment, refunds would be conceivable – but until then, the previous regulations will continue to apply.
Recommendation for owners
Whether in Dénia, Altea or Villajoyosa – anyone who owns a property should take care of their tax return in good time. This includes:
• Keep track of deadlines and forms.
• Keep receipts for insurance, ancillary costs and maintenance.
• Check registration for holiday rentals.
Local solicitors and tax advisors on the Costa Blanca take care of the digital processing of Modelo 210, monitor deadlines and assist with any refunds. This means that your property not only enjoys a sunny location, but is also on the safe side when it comes to tax.
