The fiscal report: IRPF, IS and non-resident (IRNR)
How your property's tax regime setting shapes the fiscal report Keyio generates, plus the consolidated view per declarant.
One regime per property
Each property carries a tax regime — individual (IRPF, Rendimientos del Capital Inmobiliario), company (IS, Impuesto sobre Sociedades) or non-resident (IRNR, Modelo 210) — set in the property's settings. It decides which deductions and depreciation rules Keyio applies when building the fiscal report from your recorded income, expenses and amortization for the year.
For IRPF, the report also applies the art. 23.2 reduction on the positive net return from letting the tenant's permanent home — it never applies to short-term, touristic or seasonal ("temporada") lets, so tick "the property is NOT the tenant's permanent home" for those. The 50% / 70% / 90% tiers only apply to tax years from 2024; for 2023 and earlier the reduction is a flat 60%. From 2024: 60% for contracts signed before 26 May 2023; otherwise 90% (stressed-market area + rent cut over 5% vs the previous contract), 70% (first time you let the dwelling + it is in a stressed-market area + tenant aged 18–35, or let to a public body / capped rent), 60% (rehabilitation finished in the prior 2 years), or 50%. You tick those conditions in the rental's "Fiscalidad del contrato" section.
For non-resident (IRNR), the report shows the Modelo 210 base and estimated tax — 19% with deductible expenses for EU/EEA residents, 24% on the gross with no deductions otherwise. It also splits the income by natural quarter for reference, but since the 2024 accruals Modelo 210 for rental income is grouped annually: 2024 and 2025 income is filed between 1 and 20 January of the following year, and from 2026 income the window moves to 1–20 April of the following year (Orden HAC/623/2026). Declaring each accrual separately is still optional.
This report gives you a tax-ready summary of your figures — it doesn't generate or file an official tax form (like Modelo 100 or Modelo 210) on your behalf. You or your accountant still submit your actual return using these numbers.
The 3% property amortization is calculated on the acquisition cost you enter in the property settings — which should be the deed price PLUS the taxes and costs of buying (transfer tax or VAT, notary, land registry, agency fee), excluding the land value. If you enter only the deed price the amortization, and so the deduction, will be understated.
Consolidated view per declarant
Reports → Tax gives you the "Cuaderno de la Renta": every property you hold a share in, for one year, rolled up for a single person. Each property's figures are scaled by your ownership percentage, IRPF and IRNR properties add up to your personal real-estate capital income, and company (IS) properties are listed in a separate block per entity — never mixed into your personal total. Use the declarant selector at the top to switch between co-owners.
The "CSV (gestor)" button on both the per-property report and the consolidated view exports the line items with stable, descriptive concept labels (not AEAT box numbers, which change every campaign), plus a list of the NIF-bearing issuers for repairs and services.