Short-term rentals remain firmly in the spotlight of Spain’s tax and planning regulations.
If you own or manage a holiday apartment, 2025 brings key changes, especially regarding VAT on short-term tourist rentals and tighter administrative controls.
This guide explains how VAT applies to this type of accommodation, when you must charge it, and which tax obligations you must meet.
At Delaguía y Luzón, we help you tackle these issues so you can comply with the law without hassle and avoid penalties.
When is VAT applied to tourist apartments?
The Spanish VAT Act indicates that you only have to charge VAT on short-term tourist rentals if you provide additional, hotel-style services such as periodic cleaning during the stay, changing bed linen and towels, a reception desk, breakfast, and so on.
When the rental is limited to handing over the keys and cleaning after checkout, it is exempt from VAT.
This rule applies both to tourist accommodation VAT in general and specifically to VAT on short-term tourist rentals.
Reviewing exactly which services you offer is therefore essential to know whether you have to add VAT or not.
Did You Know?
- Spain plans to tax non-EU buyers on property purchases, unless it’s their main residence, and raise taxes on empty homes.
VAT on short-term tourist rentals
Your VAT obligations depend directly on the bundle of services you provide to guests.
Hotel-type services (10 % VAT)
The Spanish VAT Act (article 20.Uno.23) takes a furnished rental out of the VAT exemption when the landlord undertakes to provide any complementary service typical of the hotel industry, such as restaurant, cleaning or laundry. The law sets no minimum number of services and no test based on the length of the stay. The Spanish tax agency (AEAT) guidance on VAT for tourist apartments lists the following as hotel-industry services. If you provide them, your rental is subject to the reduced 10 % VAT rate on tourist flats, just like hotels or rural guesthouses with extras:
- Round-the-clock reception and guest assistance
- Regular cleaning during the stay
- Regular change of bed and bath linen during the stay
- Laundry service
- Luggage storage
- Newspapers
- Reservation services
- Food and catering services
Services not directly linked to lodging (21 % VAT)
Extras not directly connected to accommodation, such as parking, bike hire, spa access, excursions, are taxed at the general 21 % rate and must be itemised separately on the invoice.
Services not classed as hotel services (no VAT)
- Cleaning and linen change are only available at check-in and checkout
- Cleaning of common areas in the building or complex
- Occasional technical assistance and maintenance repairs
When is holiday rental VAT-exempt?
VAT on tourist accommodations in Spain does not apply to a simple lease if you don’t provide additional services.
In this case, rent is then exempt from VAT, although you must still declare the income in your income tax return as real estate capital gains.
You won’t, however, be able to deduct VAT on property-related expenses.
Mixed use of the property and VAT pro rata
If you alternate periods with and without extra services, you’ll need to work out a VAT pro-rata.
This means that you deduct input VAT only in proportion to the income that is subject to VAT over the year.
Getting this calculation right is vital to maximise deductions and avoid trouble with the tax authorities.
Tax and administrative obligations for owners of tourist apartments
- Register with the tax office using form 036 (form 037 was abolished from 3 February 2025). The AEAT places tourist apartments in IAE group 685. Individuals are exempt from paying the IAE, but the census obligations remain.
- Issue full or simplified invoices as required.
- File the quarterly VAT form 303 and the annual summary form 390.
- Keep accounting books and preserve tax records for at least four years.
- Reconcile income with the figures that digital platforms report to the tax office via Form 238.
Stays of 30 nights or less and the 2028 EU platform rules
Spanish VAT law has no rule based on the length of the stay: what matters is whether you undertake to provide hotel-type services.
A decree-law that would have taxed furnished rentals of 30 nights or less at 10 % from 1 December 2026 (Real Decreto-ley 26/2026) was not validated by Congress and was repealed on 2 October 2026. Spanish press reports of 5 October 2026 say the Government plans to approve its housing decrees again. As at 6 October 2026 no such measure is in force, so check any announced change before you rely on it.
The EU’s VAT in the Digital Age (ViDA) package is a separate matter. From 1 July 2028, platforms will be treated as the supplier for VAT purposes on short-term accommodation rentals where the host does not charge VAT, for example a small business or an individual, and Member States can delay this until 1 January 2030. How Spain will apply the rule is not yet settled. Contact us on +34 963 74 16 57 or at felix.delaguia@delaguialuzon.com to check how it could affect your listing.
Changes of this kind will raise tax and administrative requirements for Spain’s tourist-accommodation sector.
National registration update (2026)
The national registration-code requirement introduced in 2025 was annulled by the Spanish Supreme Court in a judgment of 19 May 2026 (published in the BOE on 8 June 2026), which the Judiciary’s press note of 21 May 2026 reports as no. 620/2026. The Court held that the State lacked competence to create a national register that overlapped the regional tourism registers. In the Valencian Community, the regional tourism law (Ley 15/2018, article 19.1.b) still requires the exact location and the Registro de Turismo number of a tourist flat in all advertising. Owners elsewhere in Spain should confirm their own regional requirement. If a listing still shows an old national number, contact us on +34 963 74 16 57 or at felix.delaguia@delaguialuzon.com to update it.
How can Delaguía y Luzón help?
At Delaguía y Luzón, we specialise in tax and legal advice for tourist accommodation.
We provide:
- Personalised analysis of VAT on tourist apartments.
- Full management of tax registration, invoicing, and form filing.
- Review and reconciliation of income and expenses reported to the tax office.
- Guidance on the European regulatory changes coming in 2028.
- Legal representation during audits or tax proceedings.
Don’t let tax complexity undermine the profitability of your tourist apartment.
Contact Delaguía y Luzón for safe, efficient management of VAT on short-term tourist rentals that keeps you fully compliant with recent requirements.
Questions and answers
Do I always need to charge VAT on short-term tourist rentals in Spain?
VAT on short-term tourist rentals only applies if you offer hotel-like services such as regular cleaning during the stay, linen changes, or reception support. If you simply hand over the keys and clean after checkout, the rental is usually VAT-exempt.
What hotel-style services trigger the 10% VAT rate?
If you undertake to provide any service typical of the hospitality industry, like regular cleaning during the stay, breakfast, 24/7 reception or linen changes, the exemption does not apply and your rental is taxed at the reduced 10% rate, the same as hotels. The law sets no minimum number of services. These services must be identified and invoiced accordingly.
Which services are subject to 21% VAT?
Services not directly tied to accommodation, such as spa access, excursions, or bike rentals, must be charged at the general 21% VAT rate. These must be listed separately on your invoices to comply with Spain’s tax rules.
What if I rent my tourist apartment without offering any extra services?
In this case, VAT on short-term tourist rentals doesn’t apply. However, the income must still be declared as a capital gain in your income tax return. You also won’t be allowed to deduct VAT on any related property expenses.
How does VAT work if I use the apartment for both exempt and taxable rentals?
You’ll need to calculate a VAT pro rata based on the proportion of income subject to VAT throughout the year. A qualified property lawyer or tax solicitor can help you get this calculation right to avoid compliance issues and optimise deductions.
What are my tax and administrative obligations as a holiday rental owner in Spain?
You must register with the tax office (form 036), issue proper invoices, file quarterly VAT returns (form 303) and the annual summary (form 390), and keep tax records for four years. You also need to reconcile income with digital platform reports (Form 238).
How can Delaguía y Luzón assist with VAT on short-term tourist rentals?
We offer expert tax and legal support, including VAT assessments, form filing, income reconciliation, and regulatory guidance. Whether you’re facing a tax audit or simply need help staying compliant, our tax solicitors provide complete support tailored to your property.
