View Full Version : IVA on rentals

12-18-2009, 10:42 AM

Great forum.

Does or can IVA apply on residential property rental? In the case of a non Spanish national renting a property in Spain should IVA apply?

I know it is possible to claim a portion of living expenses against tax while working from home but I suspect the Landlord is not declaring the rental. Aside from the Landlords name, address and NIE/NIF, what other detail would need to be on an invoice to make it legal?


01-10-2010, 11:35 PM
Hi Urengistered. Sorry for the late reply.

Residential properties are exempt from VAT. Only commercial rentals (relating to commercial premises) are subject to VAT.

For you to deduct the rental in your income tax return you will have to have a proper invoice from te landlord. Depending on your yealy earnings, the amount you will be able to deduct varies. For further information, you can visit this page (http://www.actibva.com/blog/2009/03/24-deduccion-por-alquiler-en-vivienda-habitual-para-el-irpf-2008-mucho-ruido-y-pocas-nueces). The information is in Spanish, but the table with the figures is descriptive enough.

In my answer above I assume you are resident in Spain and pay your taxes here. If you a resident elsewhere, you will have to see what the law says there.