Only if you live in an EU country, or in Norway, Iceland or Liechtenstein. Those owners deduct management fees, insurance, repairs, the community charge, mortgage interest and depreciation, and are taxed on what is left at 19 percent. Everyone else is taxed on the gross rent with no deductions at all, at 24 percent.
Where this comes from: art. 24.6 TRLIRNR, Determinacion de la base imponible, AEAT sede electronica, read 2026-09-07; Tipos de gravamen IRNR sin establecimiento permanente, AEAT sede electronica, read 2026-09-07.