tax on renting a property

Hello,

A few questions about taxes on renting a property...

1) What % tax has to be paid if an owner (English but with a residency) rents his/her property at €500 a month?

2) Does this percentage change if the owner is classed as non-resident (i.e. out of the country more than 183 days a year)?

3) Can the owner be classed as resident if he/she has an up-to-date residencia (green certificate), is in Spain more than 183 days a year but doesn't earn any income apart from the rental amount?

4) If all of the rent money (€500) goes towards paying a mortgage which costs more than €500 a month (for example €525), will this cancel out the money made which could be taxable?

5) Can any other expenses be offset against the amount of rent taxable, for example the yearly I.B.I., basura, community fees, gestoria fee at the start of the contrsact, etc?

Many thanks for your time in answering these questions.

1) Is this rental part of the proffessional activity of the owner or he just perform it as non proffessional? Type of taxation ( either personal or professional income) will depen on this.

2) Yes, taxation varies depending on if he is resident or non-resident, mainly because if he is a non redsident he cannot deduct expenses related to the property.

3) Yes, he can be classed as resident

4) Yes, if he is a resident

5) Yes, if he is a resident

Thank you

M