Airbnb Taxes Gran Canaria – Complete Tax Guide for Landlords 2025

## Tax Basics for Vacation Rental in Gran Canaria

Anyone renting a vacation property in Gran Canaria must pay taxes on income in Spain. Tax rules differ depending on the owner's residence. This guide explains the key tax aspects.

## Tax Obligation for Non-Residents (IRNR)

As a non-resident in Spain, you are subject to IRNR (Impuesto sobre la Renta de No Residentes). The tax rate is 19% for EU citizens, 24% for non-EU citizens, on net rental income. Tax returns are filed quarterly via Modelo 210.

## What Costs Are Deductible?

EU citizens can deduct the following costs from gross rental income: cleaning costs, co-hosting/management fees, platform fees (Airbnb, Booking), repairs and maintenance, insurance premiums, proportional utility costs (electricity, water, internet), depreciation of the property (3% per year).

## Important Deadlines and Forms

**Modelo 210:** Quarterly declaration of rental income. Deadlines: April 20, July 20, October 20, January 20 of the following year. Even with vacancy, a "negative" declaration must be submitted.

## Double Taxation Agreements

Most European countries have double taxation agreements with Spain. Taxes paid in Spain can be credited against your home country tax liability. This prevents double taxation of the same income.

## Practical Tips

Keep careful records of all income and expenses. Retain receipts for at least 4 years. Use a local tax advisor (Gestor) for correct forms. Plan for tax liability: approximately 19% of net income for EU citizens.