22. marzo 2026

Real Returns on Vacation Rental in Costa Blanca: Official Data 2026 | Mario Premium Property Services

ARTICLE 3 — COSTA BLANCA SUR · MARCH 2026

Investing €200,000 in Costa Blanca: €12,000/year (6% ROI) vs €4,000/year traditional rental; here are the real numbers

Why this article is different

These are not portal estimates. The occupancy, pricing and yield figures in this article come from official Spanish statistical sources and independently verifiable industry studies. The sole objective: to enable a property investor to make an informed decision based on real market data from the Costa Blanca Sur vacation rental sector.

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BLOCK 1 · The Costa Blanca Tourism Market in Numbers

Average occupancy: INE Tourism Survey 2024

The Valencian Community recorded an average annual occupancy rate of 64.2% in tourist accommodation during 2024, with peak occupancy of 82–88% in July and August. The province of Alicante, which encompasses Costa Blanca, consistently outperformed the regional average, establishing itself as Spain's second most visited destination after Catalonia.

Source: INE: Encuesta de Ocupación en Apartamentos Turísticos (EOAT), definitive data 2024, published January 2025.

Data compiled from EOAT-INE 2024 and Turisme Comunitat Valenciana 2024 occupancy statistics.

Average nightly rate: Costa Blanca Sur 2025–2026

Average nightly rates for vacation apartments in Costa Blanca Sur increased by 9.3% between 2023 and 2025, according to the Exceltur Vacation Rental Profitability Report (Perspectivas Turísticas 2025). The differential between low and high season can exceed 80%.

Source: Exceltur — Perspectivas Turísticas 2025. AirDNA Rentals Research Q3 2025. Proprietary data, Mario Select Premium managed portfolio 2024–2025.

BLOCK 2 · Real Numbers — Verified Financial Model

Property type: 2-bedroom, 2-bathroom apartment in a residential complex with community pool. Area: Punta Prima / Orihuela Costa. Acquisition price: €200,000.

Methodological note: Gross ROI = gross income / acquisition price. Net ROI deducts all annual operating costs except taxation. Figures are representative estimates based on properties managed by Mario Select Premium and INE/Exceltur data. Each property has its own specific variables.

BLOCK 3 · Vacation Rental vs Long-Term Rental — Comparison

Long-term rental prices based on Ministry of Housing and Urban Agenda Residential Rental Price Index, 2025. Orihuela Costa / Torrevieja area.

BLOCK 4 · Taxation for Property Investors

Income from vacation rental is taxed in Spain under different regimes depending on the investor's tax residency status.

Spanish tax residents — Personal Income Tax IRPF (Law 35/2006)

• Net income = Gross receipts minus proportionate deductible expenses (IBI, community fees, insurance, repairs, 3% depreciation on construction value, management fees, platforms, utilities).
• Net rental income integrates into the general taxable base. Marginal rates 2026: from 19% (up to €12,450) to 47% (above €300,000).
• Property depreciation: 3% of the higher of the cadastral construction value or acquisition cost attributable to building. Deductible annually.
• Quarterly filing (Modelo 130) required if activity does not constitute an economic business activity.

Non-residents — Non-Resident Income Tax IRNR (RDL 5/2004)

• Flat rate 24% on gross income for non-EU/EEA non-residents.
• Rate 19% for EU/EEA residents, who may deduct proportionate expenses.
• Mandatory quarterly declaration: Modelo 210. October–December period of the following year for imputed income.
• NIE and Spanish bank account are mandatory. A Spanish fiscal representative is strongly recommended.

Important: Classification as an economic activity (vs simple capital income) requires at minimum one full-time employee for the management of the activity. This substantially alters the tax treatment. Always consult a qualified Spanish tax advisor.

📚OFFICIAL VERIFIED SOURCES

• INE — Encuesta de Ocupación en Apartamentos Turísticos (EOAT) 2024: www.ine.es/jaxiT3/Tabla.htm?t=2869
• Exceltur — Perspectivas Turísticas Balance 2025 and 2026 Forecast: www.exceltur.org
• Turisme Comunitat Valenciana — Tourism Statistics 2024: www.turisme.gva.es
• Spanish Tax Agency — Law 35/2006 IRPF, Articles 22–24 (capital income from property): www.agenciatributaria.es
• Spanish Tax Agency — RDL 5/2004 IRNR, Modelo 210: www.agenciatributaria.es
• Ministry of Housing and Urban Agenda — Residential Rental Price Index 2025: www.mivau.gob.es
• AirDNA — Vacation Rental Benchmarking Report Spain Q3 2025: www.airdna.co
• Agencia Tributaria — Property depreciation for rentals, Advisory Note 2/2023

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PUBLISHED: 20 March 2026 | UPDATED: 20 March 2026
AUTHOR: Mario Premium Legal Team
CATEGORY: Informative

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