If you are under the Beckham Law regime and you rent out a property located in Spain, you are taxed on the gross amount of what you collect: the possibility of deducting the expenses provided for in the Personal Income Tax Law, the one in article 24.6 of the consolidated text of the Non-Resident Income Tax Law (TRLIRNR), does not apply to you, because it is designed for people resident in another European Union Member State and you, under the regime, are resident in Spain. That is what three binding DGT rulings say, V2207-25 and V2201-25, both of 17 November 2025, and V1378-25, of 21 July 2025. And a fourth one, V0560-21, of 11 March 2021, adds where it is declared: in the annual return under the regime, Modelo 151, not in quarterly self-assessments using Modelo 210.
Key points
- The base is the gross income. Article 24.1 of the TRLIRNR, which V2207-25 and V2201-25 transcribe, says that the taxable base of income obtained without a permanent establishment "shall be made up of its gross amount".
- Expenses are not deducted. The route in article 24.6 of the TRLIRNR, which does allow the expenses provided for in the Personal Income Tax Law to be deducted, "is only applicable to taxpayers resident in another European Union Member State other than Spain", and anyone under the regime is resident in Spain.
- Nor does apportioning them. The person who asked in V2201-25 wanted to deduct the expenses linked to the property by apportioning them over the time it was actually rented out. The DGT does not go into the apportionment: on applying article 24.6 of the TRLIRNR under the regime, it replies that "the answer must be in the negative".
- Reductions are out. On the reductions in article 23 of the Personal Income Tax Law, the DGT replies in V2207-25 that article 24.1 of the TRLIRNR "expressly provides for the non-application of the reductions". It says nothing more.
- Your nationality changes nothing. In V2207-25, to a person submitting the query who is a Romanian national, the DGT replies that in determining the income "their nationality has no influence". What decides is residence.
- Scale and return: the rental income goes to the scale in article 93.2.e).1.º of the Personal Income Tax Law (V1378-25), and the return is annual, using Modelo 151 (V0560-21).
- The courts have not closed the question. In a judgment of 10 June 2024, the High Court of Justice of Madrid allowed a taxpayer under the regime to deduct these expenses, and on 12 November 2025 the Supreme Court admitted an appeal on that exact point (appeal 7666/2024). Until it rules, the tax office applies the DGT's criterion.
- None of the four resolves the rental of a property located outside Spain, nor does any of them name the mortgage, the IBI (the local property tax) or the community fees: they speak of "the expenses" in general.
The taxable base is what you collect, not what you are left with
Article 93.2 of the Personal Income Tax Law requires the tax liability to be determined under the rules of the TRLIRNR for income obtained without the intermediation of a permanent establishment, with the special rules in that same paragraph and in article 114 of the Personal Income Tax Regulation. The general rule on the taxable base is therefore in article 24.1 of the TRLIRNR, which V2207-25 and V2201-25 transcribe: the base "shall be made up of its gross amount, determined in accordance with the rules of the consolidated text of the Personal Income Tax Law, approved by Royal Legislative Decree 3/2004 of 5 March, without the multiplying percentages in article 23.1 of that consolidated text being applicable, nor the reductions".
The person submitting the query in V2207-25 asked exactly that: whether the income subject to tax is "the gross income or the net income (income less deductible expenses)". They are a Romanian citizen, under the regime, who owns a home in the Canary Islands used for tourist rental and who incurs expenses in connection with that rental.
Why you cannot deduct: article 24.6 is for people resident in another Member State
Article 24.6 of the TRLIRNR, which the rulings also transcribe, opens a special rule "where the taxpayers are resident in another European Union Member State": for those people, the taxable base of income obtained without a permanent establishment allows the deduction of "the expenses provided for in Law 35/2006", provided that it is shown that they are directly related to the income obtained in Spain and that they have a direct and inseparable economic link with the activity carried out in Spain.
And that is the point. The DGT, in V2207-25, resolves it like this: that article "is only applicable to taxpayers resident in another European Union Member State other than Spain, a factual situation that is not met in the case of taxpayers under the special regime for workers posted to Spanish territory, since they are resident in Spain". The consequence it writes next is literal: "the possibility of deducting the expenses provided for in the LIRPF, referred to in article 24.6 of the TRLIRNR, does not apply for the determination of the tax liability of taxpayers under the special regime for workers posted to Spanish territory".
The reasoning is not new. The three 2025 rulings rely on an earlier one, V2589-10 of 30 November 2010, and V2201-25 and V1378-25 reproduce it in a quotation block. We have not consulted it separately, so we only report what they reproduce.
Apportioning the expenses over the time rented out does not work either
V2201-25 answers the case of someone who already has a home in Spain and is considering buying a second one, moving into it and renting the first to a third party. Their question is finer than the previous one: whether they will be able to deduct the expenses linked to that property by apportioning them over the time during which it is actually rented out, in the case of annual expenses. The DGT does not go into the apportionment. It answers the possibility of applying article 24.6 of the TRLIRNR under the article 93 regime with a single sentence: "the answer must be in the negative". It then reproduces V2589-10.
It is worth reading that ruling for what it is. The person asking says in their submission that they will declare that income in Modelo 151, and the DGT does not go into that point or confirm it: it answers what it is asked, which is the expenses.
Reductions are out too (and the question is hypothetical)
The second question in V2207-25 is a "what if": if it were a letting for residential use, and not a tourist rental, would the reductions in article 23 of the Personal Income Tax Law apply? The DGT's full answer fits in one line: "The aforementioned article 24.1 of the TRLIRNR expressly provides for the non-application of the reductions".
That is all it says. It does not build a line of reasoning on article 23 of the Personal Income Tax Law, nor does it resolve a real case of letting a property as the tenant's primary home: it answers a situation put in the conditional, citing the provision.
Your nationality does not enter the calculation
The third question in V2207-25 is the one most people ask themselves when they read article 24.6: whether being a European Union national is of any use. The DGT replies that in determining the person's income from immovable property "their nationality has no influence", and refers back to what it has already said: the door of article 24.6 is closed because of being resident in Spain, not because of the passport. The person submitting the query is Romanian, that is, a Union citizen, and even so cannot deduct.
Which scale applies and how the calculation is ordered
V1378-25 is the case closest to that of many people under the regime: an employee at a Spanish company who also rents out an urban property located in Spain through Airbnb, which acts as an intermediary, and receives Spanish-source interest on deposits or loans to Spanish companies. They asked whether that income other than work fell outside Modelo 151 so as to be declared separately in Modelo 210 at 19%, with a deduction for the rental expenses under article 24.6.
The DGT corrects two ideas. The first, that article 93.2.b) of the Personal Income Tax Law does not mean what they thought: that provision establishes a special rule for income from work and from entrepreneurial activities, "without prejudice to the provisions of the TRLIRNR being applicable to income other than that referred to in article 93.2.b) of the LIRPF", and article 13.1.g) of that consolidated text treats as obtained in Spain income deriving, directly or indirectly, from real estate located in Spanish territory. The second, the one about expenses: on article 24.6, "the answer must be in the negative".
And it specifies the scale: "the interest obtained by the person submitting the query is taxed under the scale provided for in article 93.2.e).2º of the LIRPF and the income from immovable property deriving from the rental of the property shall be taxed under the scale in number 1º of that same provision". The scale in 1.º, which that same ruling transcribes, is this one: up to 600,000 euros, 24%; from 600,000.01 euros upwards, 47%.
An example to put the pieces in order, not a calculation by the DGT: you rent out a property in Spain for 1,200 euros a month, 14,400 a year, and you pay 5,000 euros of expenses linked to the property. The base of the income is 14,400, not 9,400, because article 24.1 requires the gross amount to be taken and 24.6 does not reach you. Those 14,400 euros are not taxed on their own: article 93.2.c), which V1378-25 transcribes, taxes income obtained in Spanish territory during the calendar year on an aggregate basis, "without any offsetting between them being possible", and 93.2.d) separates the income under article 25.1.f) of the TRLIRNR, which is dividends, interest and capital gains, from the rest. The rental income is in that rest, together with your salary, and the whole goes to the scale in 1.º. None of the four rulings makes a numerical calculation, nor does any of them develop what that prohibition on offsetting means if the rental gives you a loss in a given year: the example only places the rules that they cite.
Where it is declared: once a year, using Modelo 151
V0560-21 resolves the practical question. The person submitting the query works in Spain under the regime and receives monthly income from renting out a home in Madrid; in earlier years, when they lived outside Spain, they self-assessed the tax quarterly using Modelo 210, and they ask whether they must carry on doing so.
The DGT replies that the special form in article 114.4 of the Personal Income Tax Regulation "is Modelo 151, which was approved by Order HAP/2783/2015 of 21 December", and concludes: "with respect to the tax periods for which the aforementioned special regime lasts, and save for waiver of or exclusion from it, the taxpayer is subject to the obligation to file an annual Personal Income Tax return using a special form, the aforementioned Modelo 151". If you come from self-assessing rentals through the 210 every quarter, that routine ends when you enter the regime. The ruling says nothing about withholdings by the tenant or about payments on account on the rental income, and neither do we.
What these four rulings do not resolve
- The rental of a property located outside Spain. The four cases are properties in Spain: the Canary Islands, Madrid and two that the text does not locate. We do not cite any ruling that resolves the rental of a property abroad under the regime, and we do not draw the conclusion ourselves.
- Which specific expenses are out. The rulings speak of "the expenses provided for in Law 35/2006" and of "the expenses linked to that property". They do not list the mortgage, the IBI or the community fees, so neither do we.
- The income imputed on the property you do not rent out. V2201-25 and V1378-25 reproduce article 13.1.h) of the TRLIRNR, on the income imputed to the owners of urban real estate in Spain not used in economic activities, but neither of the two develops any conclusion about it.
- Withholdings. None of the four deals with the tenant's withholding on the rent.
And the usual warning: a binding ruling answers the specific case of the person who submits it. Here there are four cases with their own facts, a tourist rental home in the Canary Islands, a move to a second home, a rental managed through Airbnb and a flat in Madrid, and it is from those facts that each answer comes.
What the courts say: a Madrid judgment and a pending Supreme Court appeal
The DGT's answer is not the only one. In judgment 413/2024 of 10 June 2024 (case 766/2022), the High Court of Justice of Madrid allowed a taxpayer under the regime to deduct the expenses of properties rented out in Spain. Its reasoning is that the regime sits within the Personal Income Tax Law and the taxpayer keeps that status, and it expressly departed from the DGT's earlier ruling V2589-10, the one on which the three 2025 rulings rely.
The judgment was appealed, and on 12 November 2025 the Supreme Court admitted the appeal (appeal 7666/2024) to decide whether, under article 93, article 24.6 of the TRLIRNR applies or whether the rental income must be taxed on its gross amount with no expenses deducted. As at 7 November 2026 we have not found a judgment.
In practice: the DGT's rulings bind the tax office, so if you deduct the expenses, expect the return to be corrected and be ready to defend your position in court. If you follow the DGT, keep every invoice and receipt for the property: if the Supreme Court rules in favour of the taxpayer, you may be able to ask for the years that are not yet time-barred to be rectified. Take specific advice before you decide.
Summary
| Question | The answer | Source |
|---|---|---|
| Am I taxed on the gross income or on the net income? | On the gross: the taxable base "shall be made up of its gross amount" (article 24.1 TRLIRNR) | V2207-25, V2201-25 |
| Can I deduct the rental expenses? | The DGT says no: article 24.6 of the TRLIRNR "is only applicable to taxpayers resident in another European Union Member State other than Spain". The High Court of Justice of Madrid said yes in June 2024, and the Supreme Court has yet to decide (appeal 7666/2024) | V2207-25, V2201-25, V1378-25; TSJ Madrid 413/2024; Supreme Court order of 12 November 2025 |
| And by apportioning them over the time rented out? | "the answer must be in the negative" | V2201-25 |
| Do the reductions in article 23 of the Personal Income Tax Law apply? | Article 24.1 of the TRLIRNR "expressly provides for the non-application of the reductions". Answered on a question put in the conditional | V2207-25 |
| Does being a European Union national make a difference? | "their nationality has no influence" | V2207-25 |
| Which scale does the rental income go to? | To the one in article 93.2.e).1.º: up to 600,000 euros, 24%; from 600,000.01 euros, 47% | V1378-25 |
| And Spanish-source interest? | To the scale in article 93.2.e).2.º | V1378-25 |
| Do I declare every quarter using Modelo 210? | No: an annual return using Modelo 151, save for waiver of or exclusion from the regime | V0560-21 |
| And if the property is outside Spain? | None of the four rulings resolves it | We cite no source |
Frequently asked questions
Under the Beckham Law, can I deduct the expenses of the property I rent out in Spain?
No. The DGT replies in rulings V2207-25, V2201-25 and V1378-25 that article 24.6 of the consolidated text of the Non-Resident Income Tax Law, which is the one that allows the expenses provided for in the Personal Income Tax Law to be deducted, "is only applicable to taxpayers resident in another European Union Member State other than Spain", and anyone under the article 93 regime is resident in Spain. The taxable base is therefore the gross amount under article 24.1. The rulings speak of "the expenses" in general and do not list which ones. However, in June 2024 the High Court of Justice of Madrid allowed a taxpayer under the regime to deduct them, and the Supreme Court is reviewing the question (appeal 7666/2024), so take advice before you file.
Can I at least deduct the share of the expenses for the time the property is rented out?
That is exactly the question in ruling V2201-25: whether the expenses linked to the property can be deducted by apportioning them over the time during which it is actually rented out. On the application of article 24.6 of the TRLIRNR under the article 93 regime, the DGT replies that "the answer must be in the negative". It is a specific case, that of someone who is considering buying a second home, moving into it and renting out the first one.
At what rate is the rental of a property in Spain taxed under the regime?
Ruling V1378-25 says that the income from immovable property deriving from the rental is taxed under the scale in article 93.2.e).1.º of the Personal Income Tax Law, and it transcribes that scale: up to 600,000 euros, 24%; from 600,000.01 euros upwards, 47%. That scale applies to the base liquidable, the base on which the tax is calculated, except for the part corresponding to the income under article 25.1.f) of the TRLIRNR, and that base is made up of the entirety of the income obtained in Spanish territory during the calendar year, taxed on an aggregate basis (article 93.2.c)) while distinguishing between the income under article 25.1.f) and the rest (article 93.2.d)), so the rental income is not taxed in isolation from your other income. The Spanish-source interest of the person submitting the query goes to the scale in 2.º.
Do I declare the rental income with Modelo 210 every quarter or with Modelo 151 once a year?
In ruling V0560-21, on someone who before entering the regime self-assessed the income from a flat in Madrid quarterly using Modelo 210, the DGT concludes that, in the tax periods for which the special regime lasts and save for waiver or exclusion, the taxpayer is obliged to file an annual Personal Income Tax return using the special form in article 114.4 of the Personal Income Tax Regulation, which is Modelo 151, approved by Order HAP/2783/2015. The ruling does not deal with withholdings or with payments on account on the rental income.
I am a European Union citizen. Does that allow me to deduct the expenses?
No. In ruling V2207-25, submitted by a taxpayer who is a Romanian national, the DGT replies that in determining the income from immovable property "their nationality has no influence". What closes the door of article 24.6 of the TRLIRNR is residence: anyone under the regime is resident in Spain, and that article is for residents of another Member State.
Before your next return
The difference between declaring the gross and declaring the net shows up in the tax bill, and it is a mistake that keeps being repeated because the intuition from the general regime does not work here. If you want to see the effect in your case, there is the calculator, and the usual mistakes when filing the return are in the article on the most common Modelo 151 mistakes. If you also have income outside Spain, the split by source is explained in the article on foreign shares, crypto and pensions, and if what you did was sell your home, the criterion is in the one on the exemption for reinvestment in a primary home. If you prefer us to prepare your annual return under the regime, DPLL Tax & Legal, an AEAT Social Collaborator based in Barcelona, reviews your income item by item. Start with a free 10 minute call.