Some tax payers can make a business and pay their taxes on a fixed base, whatever they would be earning. It is called “estimación objetiva” or “módulos”.

This question will have different answers if you are the owner or if you are the tenant.

Many buildings in Spain, and thus in Tenerife, belong to an “urbanización”, most particularly divided in Community of owners (“Comunidad de propietarios”), where you have your house or your apartment.