Rental income tax calculator by Aluseg

Monthly rent (€)Months rented in the yearType of leaseRegimeRent up to €2,300/month: a housing-only lease may qualify for the 10% rate.Lease length

IMI (property tax)Condominium feesInsuranceRepairs and maintenanceOther deductible expenses

Only paid expenses with an invoice. Leave out mortgage interest, furniture, appliances and the AIMI surcharge.

The tenant is a companyOther taxable income per year (€)Salaries, pensions and other income after specific deductions: shown on your IRS assessment note.Joint filing (married or civil partners)

Result

Rent received in the year: €10,800
Deductible expenses: − €1,330
Taxable base: €9,470

Applicable rate

10%

Housing with rent up to €2,300/month: 10% rate (art. 45-C of the Tax Benefits Statute, rent from 2026 to 2029).

Flat rateCheaper€947

Aggregation (englobamento)€2,732effective rate 28.8%

The flat rate is the cheaper option: do not tick aggregation.

IRS to pay per year€947

Net income per year€710 per month€8,523

Saving vs the general rate (25%)€1,421

What to declare in Anexo F

The rent received in the year, property by property.
The deductible expenses paid, by type: repairs and maintenance, condominium fees, IMI and others.
The tax withheld by the company tenant and its tax number (NIF).
The aggregation option, only when it pays off.
The lease details that justify a reduced rate. How to report them on the return for 2026 income will only be known in 2027: check with your accountant.

Indicative estimate. For information only, not tax advice. Not included: tax credits (dependants, health, education), the minimum-income safeguard, the extra reduction for renewals of 5 to 10-year leases and the rent caps that can exclude the length-based reductions.

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