Estimate how much income tax you'll pay on your Spanish rental income, and which reduction applies to your net rental income.
Rental details
Is it rented as the tenant's habitual residence?
Special cases (only if the property is in a tensioned area, or another case applies)
Is the property in a designated stressed rental market area?
Social, public, or non-profit-entity rental?
Was rehabilitation work finished in the 2 years before the contract?
Estimated reduction
50.0%
Rest of housing rentals
▲Net result after tax: €6,120
Estimated IRPF: €1,080
The default 50% applies: the contract is after 26 May 2023 and doesn't meet the requirements for the higher reductions (90%, 70%, or 60%).
We don't know whether the property is in a tensioned area, so this estimate assumes it isn't. If you confirm it is, the reduction could be higher (90% or 70%).
Calculation breakdown
Net rental income (before reduction)€7,200
Reduction applied (−)− €3,600
Reduced net income (taxable base)€3,600
Estimated IRPF (−)− €1,080
Net result after tax€6,120
✓Sources and last update · AEAT, Manual Práctico de Renta 2025 (Ch. 4) · Rules reviewed: Jul 13, 2026.
Frequently asked questions
Rental income is declared as capital inmobiliario income. Deductible expenses (interest, conservation, IBI, community fees, insurance, amortisation...) are subtracted from gross income to get net income, on which the applicable reduction is applied before taxing the result at your marginal IRPF rate.
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This calculator provides an indicative estimate and does not constitute tax, legal, or financial advice. Results depend on the inputs used and general assumptions; consult a professional before filing your tax return.