Rental income from Uniplaces is subject to local tax laws in your country. Rules vary significantly — consult your local tax authority or the Uniplaces Landlord Portal for country-specific guidance.
Overview — rental income is taxable across Europe
In all European countries where Uniplaces operates, rental income is considered taxable income. As a landlord, you are responsible for declaring your rental income and paying the applicable taxes — Uniplaces does not deduct tax on your behalf or report your earnings to tax authorities.
Tax rules vary by country, rental duration, property type and your personal tax situation. The guidance below provides a general overview — always consult a local tax adviser or your national tax authority for advice specific to your circumstances.
Portugal — IRS on rental income
In Portugal, rental income is subject to IRS (Imposto sobre o Rendimento das Pessoas Singulares). Rental income from furnished accommodation is classified under Category F. Landlords can choose between a simplified regime and an organised accounts regime — the simplified regime applies a 35% coefficient to gross income to determine taxable income.
Short and medium-term rentals under the Alojamento Local framework may be subject to different rates. For detailed guidance, visit the Uniplaces Landlord Portal at portal.uniplaces.com or consult the Portuguese Tax and Customs Authority (AT).
Spain — IRPF rental income rules
In Spain, rental income is declared under IRPF (Impuesto sobre la Renta de las Personas Físicas). Income from residential rentals may qualify for a 60% reduction if certain conditions are met — for example, if the property is the tenant’s primary residence. Short-term or holiday rentals do not qualify for this reduction.
For guidance specific to Spain, visit the Uniplaces Landlord Portal at portal.uniplaces.com/es or consult the Spanish Tax Agency (AEAT).
Italy — cedolare secca option
In Italy, landlords can choose between standard IRPEF (personal income tax) and the cedolare secca flat tax regime. The cedolare secca option applies a flat rate of 21% on gross rental income (or 10% for properties in specific categories), and replaces registration, stamp duty and other taxes. It also removes the landlord’s ability to increase rent during the tenancy.
For guidance specific to Italy, visit the Uniplaces Landlord Portal at portal.uniplaces.com/it or consult the Italian Revenue Agency (Agenzia delle Entrate).
Germany and France — general guidance
In Germany, rental income is subject to Einkommensteuer (income tax). Landlords can deduct certain allowable expenses — including mortgage interest, maintenance costs and depreciation — from their rental income before calculating tax. Consult a local Steuerberater (tax adviser) for personalised guidance.
In France, rental income is declared under the régime micro-foncier (for gross annual income under €15,000) or the régime réel. The micro-foncier regime applies a 30% flat allowance on gross income. Consult the French tax authority (Direction Générale des Finances Publiques) for current thresholds and rates.
Where to get official guidance
The Uniplaces Landlord Portal provides country-specific resources for landlords renting through the platform:
- Portugal — portal.uniplaces.com/pt-pt
- Spain — portal.uniplaces.com/es
- Italy — portal.uniplaces.com/it
For any country, consulting a local tax professional is the most reliable way to ensure you’re compliant with current regulations.
Frequently asked questions
Does Uniplaces report my earnings to tax authorities?
Uniplaces does not automatically report your rental income to tax authorities on your behalf. You are responsible for declaring your income according to the tax rules in your country. Keep records of all bookings and payments received through Uniplaces for your tax declarations.
Do I pay VAT on Uniplaces commission?
When applicable, VAT is charged on the commission you pay to Uniplaces. This VAT is separate from the income tax on your rental earnings. You pay VAT on the Uniplaces commission only — not on the rent your tenant pays you.
Can I deduct the Uniplaces commission from my taxable rental income?
In most countries, platform commissions and management fees are deductible as business expenses against rental income. Consult your local tax adviser to confirm what is deductible in your specific situation.
What records should I keep for tax purposes?
Keep a record of all bookings, rental income received, commissions paid to Uniplaces and any allowable expenses. Your Personal Dashboard provides a full payment history that you can use as supporting documentation for your tax declarations.
Still need help?
Contact our landlord support team →