Beckham Law rental income: expenses and Form 151

Beckham Law rental income can lead to a larger tax bill than a landlord expects. If you rent out a home in Spain under this regime, do not copy the standard Spanish income tax calculation. First check the gross rent, how you use the property and your other income.

At Pérez Parras, lawyers and economists in Málaga and Nerja, we review the figures before you file. Read our Beckham Law requirements and tax advice, or ask us to assess your rental position.

How is Beckham Law rental income taxed?

Article 93 of Law 35/2006 of 28 November keeps you within Spanish Personal Income Tax. However, it calculates your liability using non-resident tax rules, with specific changes. Using the regime does not mean that you cease to be a Spanish tax resident.

For a letting that produces property income, the general rule takes the gross amount. This follows Article 24.1 of the Non-Resident Income Tax Law, approved by Royal Legislative Decree 5/2004 of 5 March. The cash left after paying costs is not the same as the taxable rental amount.

Expenses and relief on Beckham Law rental income

The Spanish tax authority addresses this issue in binding ruling V2207-25 of 17 November 2025. It concerns a Romanian national who lets a holiday home in the Canary Islands. The ruling denies deductions for the rental costs and the standard income tax reductions for residential lettings.

Furthermore, holding an EU passport does not change that conclusion. The expense rule in Article 24.6 concerns residents of another state. A person using the Beckham regime is tax resident in Spain. Nationality alone does not create a right to that deduction.

In this situation, do not simply subtract mortgage interest, community charges, local property tax, insurance, repairs or letting fees. Nor should you import the reduction under Article 23.2 of the ordinary income tax law into Form 151. Keep the records, as they still help us check the facts and assess the property’s actual return.

A worked example: gross rent and tax

For this Beckham Law rental income example, assume annual gross rent of €18,000 and costs of €5,000. The letting produces property income, rather than business income. Also assume that the total base subject to the 24% and 47% scale, including the rent, stays below €600,000.

• Rental amount included in the tax calculation: €18,000.
• The €5,000 of costs does not reduce that amount in this example.
• The rent adds €18,000 × 24% = €4,320 to gross tax.

Calculating 24% on only €13,000 would therefore give the wrong result. This is not the final balance of your full return. Other income and valid payments on account must also be considered.

The €600,000 threshold is not a fresh allowance for each property. Article 93.2(e)(1) applies 24% up to that amount and 47% on the excess across the relevant income base. A high salary may therefore affect the rate on part of your rent.

Your own home, empty days and holiday lets

When reviewing Beckham Law rental income, separate let days from days when the property is available for your own use. Those other days may trigger imputed income. See our guide to your main home and imputed income on Form 151. Do not report both rent and imputed income for the same days and use.

This article deals with a letting that produces property income. Hotel-style services or a business activity require a separate review. They may also raise questions about a permanent establishment and eligibility for the regime.

The cited ruling concerns the Canary Islands. Its national tax reasoning does not create a different rental deduction for Málaga. In Andalusia, you must also check tourism and planning rules for the property. Paying tax does not replace the permissions needed to operate a holiday let.

Preparing your Beckham Law rental income review

Before filing Form 151, gather records for the whole year. Do not rely only on the bank payment from a booking platform. That payment may already be net of the platform’s fee.

1. Title deed, ownership share and cadastral reference.
2. Rental contracts and a calendar of let and available days.
3. Gross rent, platform statements and payment records.
4. Costs, withholding certificates and previous tax returns.
5. Your special regime certificate and details of other income.

Next, we check the use of the property and the complete calculation. If you used the wrong return, read our guide to Form 100 instead of Form 151. The correction route depends on the year and the stage of any tax proceedings. It does not guarantee a refund.

Property tax advice in Málaga and Nerja

Your Beckham Law rental income review should also consider ownership of the property. Our Spanish Wealth Tax service addresses that separate obligation. Tax on rent and tax on assets are different questions.

To start, tell us where the home is, how you use it and which year you need to review. We explain the documents, scope and fees before work begins. Discuss your case with our legal and tax team. Advice is available in English and Spanish.

Sources and scope

Legal basis: Article 93 of Law 35/2006 of 28 November and Article 24 of Royal Legislative Decree 5/2004 of 5 March. Administrative guidance: DGT ruling V2207-25 of 17 November 2025, checked through its documentary reproduction. The official search service did not return the full text during this review. General information reviewed in September 2026; individual calculations require a review of the facts.