Holiday rentals in Mallorca
Holiday rental rules in Mallorca are set by the Consell de Mallorca and the town halls, and Palma restricts holiday lets in apartments. On the tax side, the key is that what the platforms report, what the licence covers and what you declare all match. Owners who rent only in July and August still declare imputed income for the rest of the year.
Tax obligations of a holiday rental
| Obligation | Non-resident owner | Resident owner |
|---|---|---|
| Income tax | Modelo 210 every quarter | Annual income tax return |
| Tourist tax | Periodic returns | Periodic returns |
| Days not rented | Imputed income | Imputed income if not main home |
| VAT | Only with hotel-type services | Same |
How we handle holiday rental taxes
We set up the quarterly returns from your platform or manager statements, deduct the expenses allowed, handle the tourist tax and check that the licence, the platform data and the returns match. If past seasons were not declared, we regularise them before the tax agency acts.
Our general service page explains the rules in more detail: Holiday rental tax in Spain. We also advise in Ibiza, Menorca.
An illustrative example
Based on situations we commonly see; not a specific client. A German family rented their licensed finca near Artà for ten weeks a year. We filed the summer quarters with expenses and depreciation, the imputed income for the remaining days and the tourist tax returns, all from the manager's statements.
This page is published by Castell.tax, the tax practice of Castell.law in Palma de Mallorca. It is general information; tax rules and rates change, so check your case with us before filing.
Not sure what you owe? Ask before the deadline
Send us your situation or the letter you received. A tax adviser will tell you what applies, what it could cost and what to file.
Frequently asked questions
Can I deduct expenses on my Mallorca holiday rental?
Yes, if you are resident in the EU or EEA, or a Spanish resident.
Do you check the licence too?
We check that the licence matches the returns; licensing issues go to our lawyers.
Do I need to file every quarter if I rent my Mallorca home?
Yes, as a non-resident, for each quarter with rental income.
Does the platform pay the tourist tax?
Only if it collects it expressly; otherwise it is the owner's obligation.