Spanish Tax Agency guidelines for debt deferral and rental income

Taxpayers in Spain have several options and obligations regarding their income tax obligations with the Agencia Tributaria. For those facing tax debts, it is possible to request a deferral or installment plan, which can allow for up to 24 monthly payments of 50 euros each.

To avoid administrative delays, experts emphasize the importance of correctly completing the application, specifically regarding debtor information, the liquidation key, and the bank account number. For joint tax returns, it is recommended that the person recognized as the debtor submits the request to save time.

Regarding second homes, any income generated from short-term or seasonal rentals must be declared as real estate capital income. The tax agency uses data from the Cadastre and digital platforms (under the EU DAC7 directive) to detect undeclared rental income. Additionally, second homes that are not rented out may still generate a taxable imputation based on their cadastral value.

If a taxpayer realizes they have omitted rental income, they can file a supplementary declaration before receiving a formal notification from the tax agency. This voluntary correction carries a surcharge starting at 1% of the unpaid amount, plus 1% for each full month of delay, capping at 15% if the delay exceeds twelve months.