Renting out property in Spain: the figures that matter
Deposit, term, rent indexation and what a non-resident landlord pays. Every figure with its source and the date it was checked.
| Country | Figure | Source | Checked |
|---|---|---|---|
| Legal deposit | One month's rent for a residential let; two months for any other use. | LAU art. 36 | — |
| Minimum term | Five years of compulsory extension, or seven if the landlord is a legal entity. | LAU art. 9 | — |
| Tacit extension | Up to three further years, in annual periods, if neither party gives notice. | LAU art. 10 | — |
| Notice of non-renewal | Four months from the landlord, two months from the tenant. | LAU art. 10 | — |
| Rent indexation | IRAV for contracts signed from 26 May 2023; CPI for earlier ones. | INE — IRAV | — |
| Latest published IRAV | 2.49% (July 2026 figure). | INE — IRAV | 2026-07 |
| Non-resident rate | 19% if you are resident in the EU, Iceland, Norway or Liechtenstein; 24% otherwise. | AEAT — IRNR | — |
| Deductible expenses | EU and EEA residents only. Everyone else is taxed on gross rent. | AEAT — IRNR | — |
| Property left empty | Imputed income of 2% of cadastral value, or 1.1% if revised within the last ten years. | AEAT — IRNR | — |
| Modelo 210 filing window | 1–20 April of the following year for 2026 income onward; 1–20 January for 2024 and 2025. | AEAT — plazos modelo 210 | 2026-09 |
Every figure carries its official source. This is not legal or tax advice.