Your Spanish home and German tax
Last checked on
Germany taxes your Spanish rent and deducts the Spanish tax. A home you only use yourself is not taxed in Germany.
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 rent in Germany, worked out under German rules.
- Germany credits the Spanish tax, up to the German tax on that rent. The 2011 treaty uses this credit method.
If you keep the home for yourself
- No German tax on your own use of the home.
Tax on what you own
- Germany has no wealth tax.
What this means for you
Declare the rent on Anlage V (and Anlage V-FeWo for a holiday let) and claim the Spanish tax on Anlage AUS.
Sources
General information, not tax advice. Your situation may be different. For tax where you live, ask an adviser in your own country.