FixrOS brings together the rents collected, the costs paid and your fees for every property, works out each owner's balance, produces their statement as a PDF and prepares the SEPA transfers for the bank. With the tax information they need for their Spanish income tax return.
At the end of the month, the manager cross-checks bank statements, supplier invoices and paid rent bills to tell each owner what they are owed. With twenty owners that is already two days of work.
An invoice charged to the wrong flat or a returned bill nobody deducted, and the statement no longer matches the bank.
"Why did I get less this month?" Without a clear breakdown of every item, each statement triggers a query.
Copying amounts and IBANs into online banking, owner by owner, is slow and risky.
When tax season arrives, the whole year has to be rebuilt to separate income, deductible costs and withholdings.
Rents collected by SEPA or over the counter, supplier costs, community fees, property tax and your fees are recorded against the property. FixrOS works out each owner's balance, including when a property has several co-owners with different shares.
Each statement comes out as a PDF with every item broken down and is stored in the owner portal. All owners' payments are grouped into one SEPA transfer file you upload to your bank: one step instead of forty.
Each owner has their own management model. You can settle only what the tenant has paid, everything billed (the firm advances what is outstanding) or guarantee a minimum rent: if collections fall short, the firm advances the difference and the statement shows it, even in months when the flat is empty.
A flat with a parking space, let to a private individual. Made-up figures.
| Item | Type | Amount |
|---|---|---|
| October housing rent | Income | + €950.00 |
| Parking space (let with the flat) | Income | + €80.00 |
| Boiler repair (supplier invoice) | Cost | − €185.00 |
| Owners' community fee | Cost | − €62.00 |
| Management fee (6% + 21% VAT) | Fees | − €74.78 |
| Balance to transfer to the owner | SEPA transfer | €708.22 |
The fees in the example are illustrative: each firm agrees its own with the owner. If the tenant were a company and the property a commercial unit, the statement would also show the VAT charged and the withholding applied by the tenant.
It is the document with which the rental manager accounts to the owner for a period: what was collected on their behalf, what was paid for them, what the firm keeps as fees and the balance transferred. It is both proof that the client's money was well managed and the basis for their tax return.
There is no legal frequency: it is set by the management agreement between the firm and the owner. The usual practice is monthly, a few days after collecting the rents, plus an annual summary for the tax return. In FixrOS each owner can have their own frequency.
For an individual, rental income is income from real estate capital. Under Article 22 of Spanish Income Tax Act 35/2006, gross income is everything the tenant pays for any item, excluding VAT. The deductible costs in Article 23, detailed in Article 13 of the Regulation, are then subtracted:
For housing lets, the positive net income can also be reduced under Article 23.2 of the Act. The percentages depend on when the lease was signed, the rent and the area, and Royal Decree-law 29/2026 changed them again in October 2026. That is why FixrOS separates the data, but the owner's tax adviser should check the final reduction.
If the property belongs to a joint ownership (comunidad de bienes) or an undivided estate, that entity does not pay income tax: its income is attributed to each co-owner (Article 87 of the Income Tax Act). These pass-through entities file the form 184 informative return with the Spanish Tax Agency (AEAT) every year, stating each member's share. FixrOS splits income and costs by each co-owner's share and prepares form 184 as a draft for review.
Renting a commercial unit carries VAT and, if the tenant is a company or professional, they withhold 19% and pay it to the Tax Agency with their own forms 115 and 180. The statement must show the VAT collected, the withholding suffered and the net amount. FixrOS does this and prepares drafts of the owner's forms 303 and 390; see rent collection for details.
It is the document in which the manager sets out, for a period, the rents collected, the costs paid on the owner's behalf, their fees and the balance transferred. It is used for accountability and as the basis of the owner's tax return.
It is set by the management agreement; the law does not impose a frequency. Monthly is most common, with an annual summary for tax. FixrOS lets you settle each owner on their own schedule.
It is a service some firms offer: they pay the owner an agreed minimum rent even if the tenant is late or the flat is empty. FixrOS works out the difference the firm advances and shows it on each month's statement.
Yes. Article 13 of the Spanish Income Tax Regulation lists amounts paid to third parties for management services among the deductible costs of rental income. That is why the statement should show them separately, with their invoice.
No. FixrOS prepares the tax information and drafts of forms 303, 390, 347 and 184 for you or the owner's adviser to review and file with the Tax Agency. Forms 115 and 180 are filed by the withholding tenant.
Owner statements are part of the Portfolio module, which includes a 14-day trial. Pricing depends on the size of your portfolio: we walk you through it in a demo with your own data.
Information checked on 18 October 2026 against Spanish Income Tax Act 35/2006 (arts. 22, 23 and 87), the Income Tax Regulation (arts. 13, 14 and 100), Royal Decree-law 29/2026 and the AEAT form 184 page. We will review this page if Royal Decree-law 29/2026 is not ratified or is amended. It is not a substitute for professional advice.
We show you the Portfolio module with your own leases and owners.
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