Registration, and who is responsible
The property is declared to the Consejería de Turismo of the Junta de Andalucía, the regional government, by responsible declaration, and the Registro de Turismo de Andalucía issues a code which in this province reads VUT/AL/00000. It must appear in every listing you publish. Supreme Court judgment 620/2026 annulled the state-wide single register and left the Andalusian one in force.
Where the letting is run by an on-site agency, as it very often is here, the tax obligations remain yours. The registered holder and the taxpayer do not change because someone else holds the keys, and the agency's annual statement is the raw material of your return rather than a substitute for it.
The return each owner files
| Your position | What you file |
|---|---|
| Resident in Spain | Net rental profit inside your income tax return |
| Self-employed for this activity | Modelo 130 and Modelo 303 quarterly, Modelo 390 in January |
| Non-resident | Modelo 210 per property and per owner, with imputed income for the days at your disposal |
Nineteen per cent with deductible costs for residents of the European Union, Iceland, Norway and Liechtenstein; 24 % on gross rent with no deductions for everyone else, which since 2021 includes British owners. In a resort with this much foreign ownership, that single line separates two very different bills on identical flats.
VAT: what the complex provides still matters
Roquetas complexes often come with a reception, a pool attendant, an activities programme and a cleaning service. Whether those are supplied to your guests decides whether the letting is exempt. Royal Decree-law 26/2026 would have taxed stays of up to 30 nights at 10 % either way; it lapsed on 2 October 2026, when Congress voted against it. What the community provides to owners and what the agency sells in your name need reading together, because they decide the rate today, and later who invoices what and which VAT you can deduct.
That later stage will come by July 2028, the limit in Directive (EU) 2025/516, on a date not yet set. The reverse charge on platform commissions applies as before: Airbnb from Ireland, Booking from the Netherlands, through the ROI register and Modelo 349. The decree-law would also have let councils in stressed residential market areas raise IBI on tourist homes through a surcharge of up to 50 %, set by local tax by-law; that went with it.
Eight or nine working months
The mild winter and the package-holiday infrastructure give Roquetas one of the longest seasons in Andalusia, with northern European visitors from March and a substantial winter contingent. Deductible costs are apportioned by the nights actually let, so a long season carries far more of the annual community fees, IBI, insurance, waste charge, supplies, mortgage interest and building depreciation into the return than a two-month coastal season would.
Community fees deserve a mention of their own here, because resort complexes with pools, gardens, lifts, security and shared facilities charge a great deal more than an ordinary block. That makes the apportionment arithmetic worth more money in absolute terms than almost anywhere else, and it makes the occupancy calendar the most valuable document in your file.
Four hundred flats, and a three-fifths vote
Since 2025 a community of owners can limit or condition tourist letting with three fifths of the votes and quotas. In an enormous complex that majority is hard to assemble, which cuts both ways: it protects existing lets, and it also means that once a restriction does pass it is very hard to reverse. Attendance at general meetings is low because most owners are abroad, so a determined resident group can carry a vote that the absent majority would not have supported. Delegating your vote is the practical answer, and it takes one signed form.
Local charges
Waste tariffs and the planning treatment of tourist properties are set by the town hall, differ between municipalities and change over time. Some ordinances charge a holiday flat much closer to the hotel tariff than to the residential one. An assessment that looks wrong can be challenged within a short window, so it is worth reading the bill rather than leaving it to a direct debit. We check the ordinance in force at your address.
If you change agency, take the file with you
Owners in these complexes change management company more often than they change anything else about the property, and the handover is where records disappear. What you need from an outgoing agency is the full history: annual statements showing gross bookings and each deduction, the cleaning and maintenance invoices issued in your name, the inventory, and the occupancy calendar. Those documents belong to your tax file rather than to the agency's, and they are what supports the deductions already claimed if a query arrives two years later. Ask for them at the moment you give notice, while the relationship is still functioning; requests made afterwards have a way of going unanswered, and reconstructing three seasons from platform emails is a poor substitute.
What we manage for you
Recurring compliance for Roquetas owners: agency statements read properly so that gross income and each deduction are booked separately, costs apportioned against real nights, imputed income handled for the closed weeks, and returns filed on time with the draft shown to you first. From 60 € a month plus VAT, and no tie-in. Pricing · Tell us about the flat.
The Gómez family's agency statement, and why the transfer is not the income
A Madrid family owns an apartment in one of the large complexes in the Urbanización, with pool, gardens and an agency on the ground floor that does everything: advertises, collects, cleans and, at the year end, transfers a net sum. Convenient, but the owner stops seeing the gross, while the tax office sees exactly that, since the platforms and the agency report it. Before any figures, read the agency contract: it sets the commission, who pays for cleaning, any exclusivity, which weeks you may keep for yourself and how accounts are settled, and so which costs are yours to deduct. In 2026 the apartment was occupied for 112 nights, and the statement read:
| Line | Amount | Where it goes in the return |
|---|---|---|
| Collected from guests | 9,800.00 € | Gross income |
| Agency commission (20 %) | − 1,960.00 € | Expense, in full |
| VAT on the commission (21 %) | − 411.60 € | Expense, in full: not recoverable |
| Cleaning (28 at 40 €) | − 1,120.00 € | Expense, in full |
| Laundry | − 336.00 € | Expense, in full |
| Transferred to the owners | 5,972.40 € | Not the figure to declare |
The VAT on the agency's commission deserves its own line. With the letting exempt, the family cannot recover it in any VAT return, so it becomes an income tax expense. Royal Decree-law 26/2026, which made stays of up to 30 nights taxable at 10 %, would have changed that; Congress voted it down on 2 October 2026, and the change now waits for a new rule, due by July 2028 at the latest.
From statement to return, step by step
- Gross income: 9,800 €.
- Costs on the statement: 1,960 + 411.60 + 1,120 + 336 = 3,827.60 €.
- The apartment's annual costs: IBI 390 €, community 1,080 € (a complex with pool and gardens is not cheap), insurance 200 €, utilities 850 € and depreciation at 3 % of 70,000 € of building value, 2,100 €. Total 4,620 €; for 112 nights, 1,417.64 €.
- Net rental income: 9,800 − 3,827.60 − 1,417.64 = 4,554.76 €, split between the owners.
- Imputed income for 253 days: cadastral value 50,000 € at 2 %, 693.15 €.
The family pays the annual costs directly, not through the agency, so they never appear on the statement and have to be gathered separately. Which papers count is covered in deductible costs of a tourist let.
If the family declares 5,972.40 €, the tax office receives a much larger figure from the platforms and the agency, and the gap produces a letter. Worse still is declaring the net and then deducting commission and cleaning again: the same cost twice. Start from what guests paid and deduct costs one by one. For a non-resident owner outside the EEA, who is taxed at 24 % on the gross, declaring the agency's net is wrong twice over. Ask the agency for a detailed annual statement with the gross per booking, and keep it.
A pool levy in a resort complex
Levies are frequent here: waterproofing roofs, renewing the pool, replacing lifts. Your share is treated according to what it pays for. Repairing what already existed is a cost of the year, apportioned to nights let; improving or extending (a pool where there was none, a lift where none existed) adds to the apartment's value and is depreciated. Ask the administrator for the minutes detailing the works: they justify the treatment you chose.
When the agency, not you, is the host on the platform
In many complexes the agency lists the apartments from its own account. What Airbnb or Booking report then sits under the agency's name, and the agency in turn reports the owners it pays. Your obligation does not change, since you declare your apartment's gross, but what you must request does: a per-booking breakdown for your unit, not a building total. If the agency passes on both the VAT on its own commission and the VAT on the platform's, ask for them separately, because they are two different expenses with two different supporting documents. And where the agency offers guests mid-stay cleaning or a reception, check who supplies it: in the agency's own name a let of more than 30 nights may stay exempt; on your behalf it could move to 10 %, as explained in hotel-type services and VAT.