The housing rental activity by individuals in the province of Girona has become a significant source of income, exceeding 600 million euros annually. According to data from the Personal Income Tax (IRPF), declared income by property owners reached 618.7 million euros in 2024, an increase of 46.3 million from the previous year (an 8.1% rise).
This growth is also reflected in the number of declared properties. Girona property owners declared 64,767 homes for rent in 2024, 2,066 more than in 2023 (a 3.3% increase). This figure is comparable to the income generated by machinery exports from the province, which amounted to 626 million euros last year.
The majority of this income comes from primary residence rentals, accounting for 88.4% of the total with 57,253 declared properties. This category generated 479.7 million euros, an increase of 1,064 homes and 27 million compared to the previous year. Properties not intended for primary residence (seasonal, short, or medium-term rentals) numbered 7,513, generating 139 million euros.
The average declared income per primary residence property was approximately 8,379 euros annually, while for non-primary residence properties, it reached 18,499 euros. Despite the apparently higher profitability of non-primary residence rentals, they face less favorable tax treatment, as IRPF regulations provide significant reductions for primary residence leases.
The city of Girona concentrates the highest volume of homes rented as primary residences (11,012 properties), with an average monthly rent of 724 euros. Other notable municipalities include Figueres (4,199 homes), Blanes (3,431), Lloret de Mar (3,173), and Olot (2,950). Regarding gross profitability, Salt shows the highest rate (7.1%), while Roses is at the lower end (4.6%).
It should be noted that these figures only include properties declared by individuals through IRPF, excluding properties owned by companies or other legal entities, as well as undeclared economic activity.
