# Alquiler Legal - Polska Grupa Konsultingowa S.L.

> Comprehensive legal guide for Polish property owners renting in Spain. Covers tourist rental (VUT), seasonal rental, SES guest registration, NRUA registry number, tax obligations (Modelo 210), and regulatory compliance.

## Company

- Name: Polska Grupa Konsultingowa S.L.
- CIF: B22682827
- Address: C/ Matilde Penaranda 27, 5A, 03183 Torrevieja, Alicante, Spain
- Email: info@pgkhiszpania.com
- Phone: +34 644 106 222
- Website: https://www.legalnywynajemwhiszpanii.com/
- Languages: Polish (primary), Spanish

## Key Topics

### Tourist Rental (VUT - Vivienda de Uso Turistico)
- Requires: declaracion responsable (responsible declaration) filed with autonomous community
- Tourist registration number mandatory for advertising on platforms
- Tax: IRNR 19% on net income for EU residents (Modelo 210)
- Insurance: specific civil liability policy required (150-400 EUR/year)
- Platforms (Airbnb, Booking) require valid license number

### Seasonal Rental (Alquiler de Temporada)
- Governed by LAU (Ley de Arrendamientos Urbanos) art. 3.2
- Duration: 32 days to 11 months
- Does NOT require tourist license
- Deposit (fianza): 2 months rent, must be deposited with autonomous community
- IVA exempt for residential use
- Reform LPH art. 17.12 (effective April 3, 2025): community of owners can ban or limit by 3/5 majority

### SES Guest Registration (Sistema de Entrada de Seguridad)
- Mandatory for ALL tourist accommodation since RD 933/2021
- Report within 24h of guest check-in via SES Hospedajes platform
- 42 data fields required per guest
- Managed by Ministerio del Interior (NOT Hacienda)
- Retention: 3 years (art. 5.3 RD 933/2021)
- AEPD prohibits keeping copies of ID/passport (fines up to 30,000 EUR)
- Sanctions: LO 4/2015 art. 39, fines 100-30,000 EUR

### NRUA (Numero de Registro Unico de Arrendamientos)
- Created by RD 1312/2024, operational from July 1, 2025
- Ventanilla Unica Digital de Arrendamientos platform
- All rental properties must obtain NRUA number
- Without NRUA: platforms must remove listings
- EU Regulation 2024/1028 applies from May 20, 2026

### Tax Obligations for Non-Residents
- Modelo 210: quarterly IRNR declaration for rental income
- Tax rate: 19% for EU/EEA residents on net income
- Deductible expenses: IBI, community fees, insurance, utilities, depreciation, platform commissions, cleaning
- Modelo 210 for imputed income (renta imputada): 1.1% or 2% of cadastral value for non-rental periods
- DAC7 directive: platforms report income via Modelo 238 (platform obligation, not owner)
- Double taxation: Poland-Spain convention, proportional deduction method (PIT-36, annex ZG)
- Depreciation: 3% of construction value (excluding land), requires desglose catastral

### LPH - Community of Owners
- Art. 7.3 LPH: owners cannot carry out prohibited activities
- Art. 17.12 LPH (reform effective April 3, 2025): 3/5 majority can ban or limit tourist rental
- Affects VUT only, not seasonal rental governed by LAU

### Common Mistakes
1. Renting without tourist license (fines 3,000-600,000 EUR)
2. Not filing Modelo 210 for non-rental periods
3. Applying wrong tax rate (24% instead of 19% for EU residents)
4. Not registering guests in SES within 24h
5. Keeping copies of guest ID documents (AEPD violation)

## Pages

### Main Pages
- [Homepage PL](https://www.legalnywynajemwhiszpanii.com/): Full guide in Polish
- [Homepage ES](https://www.legalnywynajemwhiszpanii.com/es/): Full guide in Spanish
- [Blog PL](https://www.legalnywynajemwhiszpanii.com/blog/): Articles in Polish
- [Blog ES](https://www.legalnywynajemwhiszpanii.com/es/blog/): Articles in Spanish

### Blog Articles (Polish)
- [Licencja turystyczna w Hiszpanii](https://www.legalnywynajemwhiszpanii.com/blog/licencja-turystyczna-hiszpania/): Tourist license requirements by autonomous community
- [Modelo 210 - koszty odliczalne](https://www.legalnywynajemwhiszpanii.com/blog/modelo-210-koszty-odliczalne/): Deductible expenses for non-resident tax
- [Rejestracja gosci w SES](https://www.legalnywynajemwhiszpanii.com/blog/ses-rejestracja-gosci/): SES guest registration guide
- [NRUA - numer rejestrowy](https://www.legalnywynajemwhiszpanii.com/blog/nrua-numer-rejestrowy/): NRUA registration number guide
- [Najem sezonowy vs turystyczny](https://www.legalnywynajemwhiszpanii.com/blog/najem-sezonowy-vs-turystyczny/): Seasonal vs tourist rental comparison
- [Ubezpieczenie VUT](https://www.legalnywynajemwhiszpanii.com/blog/ubezpieczenie-vut/): Insurance for tourist rental
- [Podwojne opodatkowanie Polska-Hiszpania](https://www.legalnywynajemwhiszpanii.com/blog/podwojne-opodatkowanie-polska-hiszpania/): Double taxation treaty guide
- [Fianza - kaucja w Hiszpanii](https://www.legalnywynajemwhiszpanii.com/blog/fianza-kaucja-hiszpania/): Rental deposit requirements
- [Wspolnota wlascicieli LPH](https://www.legalnywynajemwhiszpanii.com/blog/wspolnota-wlascicieli-lph/): Community of owners and LPH reform
- [DAC7 - Airbnb i Hacienda](https://www.legalnywynajemwhiszpanii.com/blog/dac7-airbnb-hacienda/): DAC7 directive and platform reporting
- [Amortyzacja nieruchomosci](https://www.legalnywynajemwhiszpanii.com/blog/amortyzacja-nieruchomosci/): Property depreciation for tax
- [Modelo 210 vs 100](https://www.legalnywynajemwhiszpanii.com/blog/modelo-210-vs-100/): Modelo 210 vs Modelo 100 comparison
- [Konserwacja vs ulepszenie](https://www.legalnywynajemwhiszpanii.com/blog/konserwacja-vs-ulepszenie/): Maintenance vs improvement tax treatment

### Blog Articles (Spanish)
- [Licencia turistica en Espana](https://www.legalnywynajemwhiszpanii.com/es/blog/licencia-turistica-espana/)
- [Modelo 210 - gastos deducibles](https://www.legalnywynajemwhiszpanii.com/es/blog/modelo-210-gastos-deducibles/)
- [Registro de huespedes SES](https://www.legalnywynajemwhiszpanii.com/es/blog/ses-registro-huespedes/)
- [NRUA - numero de registro](https://www.legalnywynajemwhiszpanii.com/es/blog/nrua-numero-registro/)
- [Alquiler temporal vs turistico](https://www.legalnywynajemwhiszpanii.com/es/blog/alquiler-temporal-vs-turistico/)
- [Seguro alquiler turistico](https://www.legalnywynajemwhiszpanii.com/es/blog/seguro-alquiler-turistico/)
- [Doble imposicion Polonia-Espana](https://www.legalnywynajemwhiszpanii.com/es/blog/doble-imposicion-polonia-espana/)
- [Fianza - deposito en Espana](https://www.legalnywynajemwhiszpanii.com/es/blog/fianza-deposito-espana/)
- [Comunidad de propietarios LPH](https://www.legalnywynajemwhiszpanii.com/es/blog/comunidad-propietarios-lph/)
- [DAC7 - Airbnb y Hacienda](https://www.legalnywynajemwhiszpanii.com/es/blog/dac7-airbnb-hacienda/)
- [Amortizacion de inmueble](https://www.legalnywynajemwhiszpanii.com/es/blog/amortizacion-inmueble/)
- [Modelo 210 vs 100](https://www.legalnywynajemwhiszpanii.com/es/blog/modelo-210-vs-100/)
- [Conservacion vs mejora](https://www.legalnywynajemwhiszpanii.com/es/blog/conservacion-vs-mejora/)

### Legal Pages
- [Polityka prywatnosci](https://www.legalnywynajemwhiszpanii.com/polityka-prywatnosci/)
- [Polityka cookies](https://www.legalnywynajemwhiszpanii.com/polityka-cookies/)
- [Nota prawna](https://www.legalnywynajemwhiszpanii.com/nota-prawna/)
- [Politica de privacidad](https://www.legalnywynajemwhiszpanii.com/es/politica-privacidad/)
- [Politica de cookies](https://www.legalnywynajemwhiszpanii.com/es/politica-cookies/)
- [Aviso legal](https://www.legalnywynajemwhiszpanii.com/es/aviso-legal/)

## Frequently Asked Questions

### Can I rent my property in Spain without a tourist license?
No. Every autonomous community requires at least a declaracion responsable and a tourist registration number. Fines for renting without a license range from several thousand to over 600,000 EUR depending on the region.

### What is the difference between Modelo 210 and Modelo 100?
Modelo 210 is the non-resident income tax (IRNR) declaration. Modelo 100 is the resident income tax (IRPF) declaration. Polish citizens living in Poland who own property in Spain use Modelo 210.

### Do I need to register guests in SES for seasonal rental?
Legally, seasonal rental under LAU is not hospedaje, so it should not require SES registration. However, the Ministry of Interior claims all accommodation beyond habitual residence must register. Recommendation: register anyway (cost = 0 EUR, potential fine = up to 30,000 EUR).

### What tax rate do I pay as a Polish non-resident?
19% on net income (income minus deductible expenses) as an EU citizen. Non-EU residents pay 24% on gross income.

### What is DAC7 and why does Airbnb report to Hacienda?
DAC7 is an EU directive requiring digital platforms (Airbnb, Booking, VRBO) to report user income to tax authorities. In Spain, implemented via Modelo 238. The platform files the report, not the property owner.

### Will I be taxed twice in Poland and Spain?
No. The Poland-Spain double taxation convention ensures Poland credits tax paid in Spain (proportional deduction method). You declare in Spain (Modelo 210) and in Poland (PIT-36, annex ZG).

### What is the NRUA number and when is it required?
NRUA (Numero de Registro Unico de Arrendamientos) is created by RD 1312/2024. The Ventanilla Unica Digital platform should be operational from July 1, 2025. Without NRUA, platforms must remove your listing.

### Can the community of owners ban tourist rental?
Yes, since the LPH reform (art. 17.12, effective April 3, 2025), a 3/5 majority of owners can ban or limit tourist rental (VUT). This does NOT apply to seasonal rental under LAU.

## Legal References

- Ley 29/1994 de Arrendamientos Urbanos (LAU)
- Ley 49/1960 de Propiedad Horizontal (LPH), reformed art. 17.12 (April 3, 2025)
- Real Decreto 1312/2024 (NRUA)
- Real Decreto 933/2021 (SES Hospedajes)
- Ley Organica 4/2015, art. 39 (sanctions regime)
- EU Regulation 2024/1028 (short-term accommodation registry)
- DAC7 Directive (EU 2021/514) / Modelo 238
- IRNR - Impuesto sobre la Renta de No Residentes (Modelo 210)

## Disclaimer

This website provides general legal and tax information for educational purposes. It does not constitute individual legal or tax advice. Consult a qualified professional for your specific situation. Sources: BOE, DOUE, AEPD, AEAT.