Your Spanish home and French tax
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France does not tax your Spanish rent a second time, but you do declare it. It raises the rate on your other income.
Spain may tax your home because it is in Spain. You file the Modelo 210 there every year. Your own country then makes sure you are not taxed twice on the same income.
If you rent the home out
- You declare the Spanish rent (revenus locatifs) in France.
- A tax credit equal to the French tax on it cancels that tax. The rent still counts for your rate (taux effectif).
If you keep the home for yourself
- Nothing. France does not tax a home you keep for yourself.
Tax on what you own
- The home counts for IFI if your net real estate is above 1,300,000 euros on 1 January.
What this means for you
Declare the rent on form 2047 and carry it over to your form 2042, where you claim the credit.
Sources
General information, not tax advice. Your situation may be different. For tax where you live, ask an adviser in your own country.