Form 210 for residents of Denmark

The Spanish rate is 19 %, treaty or no treaty

Item	Your position
Non-resident income tax rate	19 %
Inside the EU, Iceland, Norway or Liechtenstein?	Yes
Costs deductible against rent?	Yes, apportioned to the days actually let
Residence certificate	Issued by Skattestyrelsen
Rental return	Annual, 1 to 20 April from the 2026 tax year

This is worth stating clearly, because it is widely misunderstood. The 19 % rate and the right to deduct costs come from Spanish domestic law and depend on your being resident in a Member State of the European Union. They do not depend on a bilateral convention. Denmark is a Member State, so a Danish resident deducts loan interest, the owners' association charges, the Spanish local property tax, insurance, repairs, letting commission and a depreciation allowance — apportioned to the days actually let — and pays 19 % on what is left, exactly like a German or an Italian.

Two Spanish charges on the same address

• Rental income, one return for each property and each owner, gathered into a single annual filing. For the 2024 and 2025 years the window ran from 1 to 20 January; from the 2026 year it becomes 1 to 20 April of the following year, under Order HAC/623/2026.
• Imputed income for the days the property stood available to you, at 1.1 % of the rateable value where that value was revised in the last ten years and 2 % where it was not, apportioned by share and by days, under period code 0A.

Spanish law files by owner, not by household, so a couple owning one summer flat lodges four returns a year. And the second charge catches people out: a property bought for family use and let rarely, or never, still produces a Spanish tax bill for every day of the year it was there for you.

Your Skattestyrelsen certificate

Spain wants proof of where you live, and Skattestyrelsen issues it. Spain accepts the certificate for one year from its date, so it is an annual task rather than a one-off. Request the calendar year that matches the Spanish return — straightforward, since Denmark also uses the calendar year — and keep the superseded ones for later queries. A file without a current certificate is a file in which nothing about your favourable treatment is proven.

What happens at the Danish end

Denmark taxes its residents on worldwide income, so the Spanish rent and the Spanish property both belong on the Danish return. Danish law contains its own unilateral relief for foreign tax, which operates independently of any treaty, and Danish rules on the taxation of a holiday home abroad have their own structure that does not correspond to the Spanish one. The interaction of the two is exactly the conversation to have with a Danish adviser, and it is more important for Danish owners than for most, precisely because the treaty position has not been stable.

What we can say with confidence is what you will need in order to have that conversation properly: a statement of the rent received, a statement of the costs and how they were apportioned, the Spanish tax paid on each return with its date and reference, and the same for the imputed income filings. We issue all of it as a matter of course.

What goes wrong with Denmark

• Assuming no treaty means no Spanish tax, or a worse Spanish rate. Neither is true. The Spanish rate is 19 % because Denmark is in the Union.
• Deducting a full year of costs against a few weeks of letting. The apportionment is not optional.
• Declaring the letting and ignoring the empty months. Imputed income is charged on availability.
• One Spanish return for two owners. There is no joint filing.
• Letting the 3 % withheld on a sale go unclaimed. It is a payment on account, not the final tax, and where the gain is small the surplus comes back to whoever asks for it.

How we handle Denmark

We register each property and each owner, take the rateable values, count the nights let from your statements, apportion the costs, prepare every return and send you the figures before filing. We keep your certificate current and we document the Spanish tax in the form a Danish adviser will want it. Correspondence is in English or Spanish, and the fee is fixed and published on the pricing page. Tell us about the property and we will quote. The underlying rules are in our guides to non-resident property tax and form 210.

Danes in Spain: the villa, the pool and the long season

Danish owners are spread across the Costa Blanca around Altea, Jávea and Torrevieja, the Costa del Sol and Mallorca. It is a profile that tends to buy a detached house with a garden and a pool, let by the week to other Scandinavian families in summer. Gardener and pool upkeep weigh far more than in an apartment, which makes a correct deduction more valuable. And the retirees among them, like anyone who lives half the year in Spain, should keep an eye on the 183-day threshold.

Mette and Søren's villa near Altea, 2026

Mette and Søren, resident in Aarhus, own a villa 50/50, bought for 320,000 €, half of it attributable to the building. In 2026 an agency lets it for 112 nights for 16,000 € and keeps 20 %, 3,200 €, invoiced separately. The rateable value is 140,000 € and has not been revised in the previous ten years.

Villa cost	For the year	How it is treated
Agency commission	3,200 €	Deducted in full: it exists only because of the lettings
IBI and refuse collection charge	940 €	Added together (10,060 €) and cut to 112/365: 3,086.90 €
Insurance	420 €
Electricity and water	2,100 €
Garden and pool	1,800 €
Depreciation, 3 % of 160,000 €	4,800 €

Net rent of the villa: 16,000 − 3,200 − 3,086.90 = 9,713.10 €. Each owner carries half, 4,856.55 €, and at 19 % each rental return comes to 922.74 €. The remaining 253 days carry imputed income: 140,000 × 2 % × 253/365 = 1,940.82 €, half each (970.41 €), for tax of 184.38 € per person. Together, 2,214.24 € in Spain for 2026. The unrevised cadastral value shows its effect here: at 1.1 % the imputed income would be much lower.

A new pool or a repaired pump: not the same thing

With a villa, maintenance is where most mistakes are made, and the line to draw is between repairing and improving. Repairing restores something to its previous state: replacing the filter pump, fixing a leak, repainting the façade. Those costs are deducted in the year paid, in proportion to the nights let. Improving adds something that was not there or enlarges it: building the pool, enclosing a porch, fitting solar panels, a new kitchen with a new layout. That is not deducted at once; it is added to the value of the building and depreciated at 3 % a year, also apportioned by days. A new pool claimed as a repair is spotted quickly in any review, because the sum stands out. Done properly, a documented improvement also raises the acquisition value on a sale and reduces the gain; see improvement or repair when you sell. Keep the builder's invoices, in your name, describing the work.

Inheritance: outside the European regulation

Denmark does not take part in the EU Succession Regulation, and neither does Ireland. For a Danish owner that adds a layer: Danish and Spanish authorities cannot be assumed to read the succession the same way, and a will designed to work in both countries saves a great deal of trouble. On the Spanish side, succession tax falls on the villa because it is here, and a non-resident heir can apply the rules of the region where it stands. See international inheritances and gifts. On a sale, work out the gain before signing the deposit contract, not afterwards; the guide to calculating the gain shows how.