tax declaration forms for the renting incomes from my apartment

Hi Monique

Just seen your Post.

I use Gabby Cracium of Rios Espinosa,San Luis de Sabinillas tele 952 890 929(ext 4) . She speaks English. Website www.rios-espinosa.es

Good Luck

Nigel

Hi Monique - this may help:

https://www.aplaceinthesun.com/articles/2019/09/renting-out-your-spanish-property-consider-these-tips?fbclid=IwAR2Pg8yPMkc79DESMe7tFQN6c0E0brS8C6_YZasK5aOrhmX5aZiFp4RqjVs

Dear Monique

In reference to your situtacion , rental income for non resident,  despite living abroad, any europeans renting out a house in Spain have to pay the tax called  IRNR (“Impuesto sobre la Renta de No Residentes”). Property owners need to pay the net rent, in other words: your income less expenses.  Some of the expenses that can be deducted are: tax property (IBI), home insurance, value depreciation of the house, community expenses, legal defense (lawyer), mortgage interests, maintenance and publicity expenses. In our website you can get more information about this matter

https://tejadasolicitors.com/our-blog/news/09-2019/renting-out-a-property-non-resident/ and https://tejadasolicitors.com/buy-property-malaga/renting-out-property-spain/

On the other hand, for the owners living outside Europe, the Non Resident tax rate is 24% and they can not deduct any expenses.

Please note that during the time you do not use the house, ( empty house, no tenant) you have to file the Non Resident Tax, in this case you have to pay the Non Resident tax proportionally, not for the whole year.

Rosana Tejada