Hi.Sorry for delay in replying been out all day. Yof need to complete a 210 form or in Spain models 210 you can get the forms fron the tax office. Complete quarterly if you want. We do this because we don't rent out for all of the year and each quarter differs. You need to advise on for when you are not renting out. If you rent out ad a holiday home rather than as a business. Ie not renting out for a full year.then you are entitled to a 50% discount. I think.it's called a apartments turisco discount. Once you have claimed for the setting up.of your apartment you can still claim on a continual basis for your community tax plus your mortgage or loan payments but I'm not sure just how much of that payment is allowed. We found out all the information we needed bu going onto Google. Under how much tax do I pay for renting out a holiday home abroad. Hope this helps. Jan