Your Spanish home and Dutch tax
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The Netherlands does not tax your Spanish rent. The home counts in box 3, and you get a reduction so it is not taxed twice.
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
- The rent itself is not taxed in the Netherlands.
- The home counts in box 3 as other property (overige onroerende zaken).
If you keep the home for yourself
- The home counts in box 3 as a second home (2e woning), at its value on 1 January.
Tax on what you own
- In both cases you claim the reduction to prevent double tax (aftrek om dubbele belasting te voorkomen), with country code ESP.
- That reduction lowers your box 3 tax by the Spanish home's share. It is set by the 1971 Spain-Netherlands tax treaty.
What this means for you
Enter the home in box 3 and claim the reduction for property abroad. Do both, or you pay Dutch tax on the home.
Sources
General information, not tax advice. Your situation may be different. For tax where you live, ask an adviser in your own country.