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FREE VALUATION

Rafleys rates&taxes

Choose the Rafleys package that suits you best

Plus

ONLINE SERVICES
Professional listing
Report to owner
Inquiries
Bookings
MARKETING: 50 + websites
Special Software Installed
Contracts
Deposits
Traveller support
Free photo shoot
ON-GROUND SERVICES
CHECK-IN key delivery*
Home inventory
Damage walkthrough
Full Cleaning
Laundry
Restock of household items
Welcome pack

*extra services

10 % of booking price

Optima

ONLINE SERVICES
Professional listing
Report to owner
Inquiries
Bookings
MARKETING: 50 + websites
Special Software Installed
Contracts
Deposits
Traveller support
Free photo shoot
ON-GROUND SERVICES
CHECK-IN key delivery
Home inventory
Damage walkthrough
Full Cleaning
Laundry
Restock of household items
Welcome pack

15 % of booking price

Premium

ONLINE SERVICES
Professional listing
Report to owner
Inquiries
Bookings
MARKETING: 50 + websites
Special Software Installed
Contracts
Deposits
Traveller support
Free photo shoot
ON-GROUND SERVICES
CHECK-IN key delivery
Home inventory
Damage walkthrough
Full Cleaning
Laundry
Restock of household items
Welcome pack

25 % of booking price

Sublet

Upon request

Holiday home cleaning services

fixed price upon request

We offer 2 types of contracts. Choose the type that suits you best tax-wise

Mediation contract – PLUS,OPTIMA, PLATINUM
The agency mediates the renting of your property through marketing and management. This mediation has a cost of 10-25% of the total of each booking depending on the agreed services. The agency issues an invoice for the contracted services, which may later be deduced from the total income for the IRPF annual tax (Personal Input Tax), together with other invoices, such as electricity bills, IBI tax (Property ownership cityhall tax), community costs, insurance, etc.

Property owners who are NON RESIDENTS can deduce invoices from the totals of the capital gains tax only when they are citizens of EU/EEA countries and have professional activity in Spain. Otherwise, the invoices cannot be deduced as loses.

The property owner establishes the conditions of the rentals, and it is among the property owner and the client where the commercial relationship occurs. This type of rentals, (concerning living spaces) is IVA free. (IVA=VAT)

Sublet contract
The property owner leases the property to the agency for its exploitation. Monthly leasing payment is agreed. The owner issues an invoice with 21% IVA tax to the agency for this payment.
Output IVA could be deduced from the imput IVA with trimestral submission of 303 form.
Non residents can issue invoices with/without IVA to the agency, as passive unit. The agency will then self apply the tax.
There is no obligation to pay Rentas Inmobiliarias (imputed real estate income), as the property is not used by the owner.
The expenses related to the leasing can be deduced from IRPF without prorating. Non residents pay IRNR tax (Income tax for NON Residents) submitting form 216 quarterly on January, April, July and October before the 20th day of the month, and the total of the year with 269 form.
Citizens outside of EU/EEA do not submit 210. Residents of EU/EEA can present it and deduce the expenses.

Two types of contracts. Choose one that suits you best tax-wise

Mediation contract
(PLUS, OPTIMA, PLATINUM)

The agency mediates the renting of your property through marketing and management. This mediation has a cost of 10-25% of the total of each booking depending on agreed services.

The property owner establishes the renting conditions, and it is between the property owner and the client where the commercial relationship occurs.

Spain

Non residents

The agency issues an invoice for the contracted services which can later be deducted from the total income for the IRPF annual tax (Personal input tax), together with other invoices such as electricity bills, IBI tax (property ownership city hall tax), community costs, insurance etc.

Property owners who are NON RESIDENTS can deduce invoices from the total gain only if they are citizens of EU/EEA countries and have professional activity in Spain. Otherwise the invoices cannot be deduced as losses.

Sublet contract

The property owner leases the property to the agency for its exploitation. Monthly lease payment is agreed.

There is no obligation to pay Rentas inmobiliarias (imputed real estate income) as the property is not used by the owner.

Spain

Non residents

The owner issues an invoice with 21% IVA tax for the agency for this payment. Output IVA could be deduced from the INPUT IVA with quarter submission of 303 form. The expenses related to the leasing can be deduced from IRPF without prorating.

No residents pay IRNR (Income Tax for Non Residents) submitting form 216 quarterly (in January, April, July and October) and the total of the year  with 296 form. Citizens outside of EU/EEa do not submit 210. Citizens of EU/EEA can present it and deduct expenses.

Taxes for holiday rental

Mediation contract
Property owners who rent a property through an agency that markets it on the owner’s behalf (meaning that the agency just mediates the management, but the conditions of  the rental agreement and the relationship with the client are established with the owner), are subject to 3 taxes:

Those citizens residents in Spain:

IBI tax or the Ownership tax: The town hall collects a “Contribution” each year that is calculated regarding the Register Value (Valor Catastral).
IRPF or Personal Income Tax
For a property that is not rented: The owner is assigned with Real Estate Asset tax (Rentas Inmobiliarias). It is calculated with Register Value multiplied by 2% and by the imputation basis of the Personal Income tax.
For a property that is rented: all the gaining generated by the rentals must be declared after deducting the recoverable amounts, such as agency bills, community fees, insurance payment, reparation, etc.  Proration must be done taking into consideration only the days that the property has been rented.
IP or Wealth Tax. Depending on the value of the property, you may be obliged to pay the Wealth Tax, which is declared with 174 form. There is a general exemption of €700,000 which is not subject to wealth tax.

Non Residents:

IBI tax or the Ownership tax: The town hall collects a “Contribution” each year that is calculated regarding the Register Value (Valor Catastral)
IRNR or Personal Income of Non residents
For a property that is not rented. The owner is assigned with Real Estate Asset tax (Rentas Inmobiliarias). This tax is declared before 31 of December with 210 form. It is calculated with Register Value multiplied by 2% and then levied by 19% (EU/EAA) or 24% (non EU/EAA)
For a property that is rented: It must be declared with 210 form quarterly (on first 20 days of April, July, October and January. The total amount of gaining must be declared levied by 19% (EU/EAA) or 24% (non EU/EAA)
IP or Wealth Tax. Depending on the value of the property, you may be obliged to pay the Wealth Tax, which is declared with 174 form. There is a general exemption of €700,000 which is not subject to wealth tax. 

Sublet contract
The property owner leases the property to the agent for its exploitation. The property owner receives a monthly amount from the agency.
Those citizens residents in Spain:
IBI tax or the Ownership tax: The town hall collects a “Contribution” each year that is calculated regarding the Register Value (Valor Catastral)
IVA or VAT: The property owner must issue monthly invoices with 21% IVA tax to the agent.
If the property owner charges the agency with bills such as community payment, IBI, electricity bills, etc., they shall be included in the imputation basis of IVA together with the rental payments.
Output IVA could be deduced from the imput IVA with trimestral submission of 303 form.
The property owners must be enrolled as members of the Tax Agency. They must be registered in Entrepreneurs and Professionals Census, as establishment lessors, with 037 form.
There is no Real Estate Asset tax (Rentas Inmobiliarias)
IRPF or Personal Income Tax: Capital gaining must be declared after outcomes are deducted. No need to prorate the outcome.
If the leasing of the property is the only business line the person is involved in, there is no obligation to submit an annual summary of IVA with 390 form.
IP or Wealth Tax. Depending on the value of the property, you may be obliged to pay the Wealth Tax, which is declared with 174 form. There is a general exemption of €700,000 which is not subject to wealth tax.
Non Residents
IBI tax or the Ownership tax: The town hall collects a “Contribution” each year that is calculated regarding the Register Value (Valor Catastral)
IVA or VAT: Non Residents do not issue IVA to the agency (Passive subject Inversion)
EU/EAA citizens could ask for IVA reimbursement of output IVA related to electricity bills, maintenance and other expenses, if in their countries they are listed as professionals or entrepreneurs.
IRNR or Personal Income for Non Residents Tax: There is no Real Estate Asset tax (Rentas Inmobiliarias)
Capital gains must be declared, after the outcome is deduced with no prorating (EU/EAA) or without outcome deduction (non EU).
IP or Wealth Tax. Depending on the value of the property, you may be obliged to pay the Wealth Tax, which is declared with 174 form. There is a general exemption of €700,000 which is not subject to wealth tax.
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