{"id":15852,"date":"2025-06-11T13:13:50","date_gmt":"2025-06-11T11:13:50","guid":{"rendered":"https:\/\/delaguialuzon.com\/?p=15852"},"modified":"2025-11-21T17:05:55","modified_gmt":"2025-11-21T16:05:55","slug":"vat-short-term-tourist-rentals","status":"publish","type":"post","link":"https:\/\/delaguialuzon.com\/en\/blog\/vat-short-term-tourist-rentals\/","title":{"rendered":"VAT on short-term tourist rentals: Everything you need to know as an owner"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"15852\" class=\"elementor elementor-15852 elementor-15812\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f9d2f56 e-flex e-con-boxed e-con e-parent\" data-id=\"f9d2f56\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-16f3319 elementor-widget elementor-widget-text-editor\" data-id=\"16f3319\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Short-term rentals remain firmly in the spotlight of Spain\u2019s <a href=\"https:\/\/delaguialuzon.com\/en\/tax-law-and-accounting\/\">tax and planning regulations<\/a>.<\/p><p>If you own or manage a holiday apartment, 2025 brings key changes, especially regarding <strong>VAT on short-term tourist rentals<\/strong>\u00a0and tighter administrative controls.<\/p><p>This guide explains how VAT applies to this type of accommodation, when you must charge it, and <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/types-taxes-spain\/\">which tax obligations<\/a> you must meet.<\/p><p>At <a href=\"https:\/\/delaguialuzon.com\/en\/\">Delagu\u00eda y Luz\u00f3n<\/a>, we help you tackle these issues so you can comply with the law without hassle and avoid penalties.<\/p><h2>When is VAT applied to tourist apartments?<\/h2><p>The <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1992-28740\" target=\"_blank\" rel=\"nofollow noopener\">Spanish VAT Act<\/a> indicates that you only have to charge <strong>VAT on short-term tourist rentals<\/strong>\u00a0if 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.<\/p><p>When the rental is limited to handing over the keys and cleaning after checkout, it is <strong>exempt from VAT<\/strong>.<\/p><p>This rule applies both to <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/short-term-rentals-in-spain\/\">tourist accommodation VAT<\/a> in general and specifically to <strong>VAT on short-term tourist rentals<\/strong>.<\/p><p>Reviewing exactly which services you offer is therefore <strong>essential<\/strong> to know whether you have to add VAT or not.\u00a0<\/p><p><strong>Did You Know?<\/strong><\/p><ul><li>Spain plans to<a href=\"https:\/\/www.euronews.com\/business\/2025\/01\/14\/spain-calls-for-100-tax-charge-on-property-bought-by-non-eu-buyers\" target=\"_blank\" rel=\"nofollow noopener\"> tax non-EU buyers on property purchases<\/a>, unless it&#8217;s their main residence, and raise taxes on empty homes.<\/li><\/ul><h2>VAT on short-term tourist rentals<\/h2><p>Your <strong>VAT obligations<\/strong> depend directly on the bundle of services you provide to guests.<\/p><h3>Hotel-type services (10 % VAT)<\/h3><p>If you supply two or more of the following <strong>hotel-industry services<\/strong>, your rental is subject to the reduced <strong>10 % VAT rate on tourist flats<\/strong>, just like hotels or rural guesthouses with extras:<\/p><ul><li>Round-the-clock reception and guest assistance<\/li><li>Regular cleaning during the stay<\/li><li>Regular change of bed and bath linen during the stay<\/li><li>Laundry service<\/li><li>Luggage storage<\/li><li>Newspapers<\/li><li>Reservation services<\/li><li>Food and catering services<\/li><\/ul><h3>Services not directly linked to lodging (21 % VAT)<\/h3><p>Extras <strong>not directly connected to accommodation<\/strong>, such as parking, bike hire, spa access, excursions, are taxed at the general <strong>21 %<\/strong> rate and must be itemised separately on the invoice.<\/p><h3>Services <em>not<\/em> classed as hotel services (no VAT)<\/h3><ul><li>Cleaning and linen change are only available at check-in and checkout<\/li><li>Cleaning of common areas in the building or complex<\/li><li>Occasional technical assistance and maintenance repairs<\/li><\/ul><h2>When is holiday rental VAT-exempt?<\/h2><p><strong>VAT on tourist accommodations in Spain <\/strong>does not apply to a simple lease if you don\u2019t provide additional services.<\/p><p>In this case, rent is then <strong>exempt from VAT<\/strong>, although you <strong>must still declare the income<\/strong> in your income tax return as <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/everything-know-capital-gains-tax-property-spain\/\">real estate capital gains<\/a>.<\/p><p>You won\u2019t, however, be able to deduct VAT on property-related expenses.<\/p><h2>Mixed use of the property and VAT pro rata<\/h2><p>If you alternate periods with and without extra services, you\u2019ll need to work out a <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/fraud-by-false-non-residents\/\">VAT pro-rata.<\/a><\/p><p>This means that you deduct input VAT only in proportion to the income that is subject to VAT over the year.<\/p><p>Getting this calculation right is vital to maximise deductions and <strong>avoid trouble<\/strong> with the tax authorities.<\/p><h2>Tax and administrative obligations for owners of tourist apartments<\/h2><ul><li>Register with the tax office using form 036 or 037 under the IAE heading 861.1.<\/li><li>Issue full or simplified invoices as required.<\/li><li>File the quarterly VAT form 303 and the annual summary form 390.<\/li><li>Keep accounting books and preserve tax records for at least four years.<\/li><li>Reconcile income with the figures that digital platforms report to the tax office via <a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/en_gb\/procedimientoini\/GI52.shtml\" target=\"_blank\" rel=\"nofollow noopener\">Form 238<\/a>.<\/li><\/ul><h2>New in 2028: mandatory VAT on short stays<\/h2><p>From <b>1 July 2028<\/b>, EU rules will make <strong>VAT compulsory on tourist apartment rentals<\/strong> for all stays of <b>less than 30 nights<\/b>, regardless of services provided.<\/p><p>This will raise tax and administrative requirements for <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/new-requirements-tourist-rentals-valencian-community\/\">Spain\u2019s tourist-accommodation sector<\/a>.<\/p><h2>Mandatory registration and fines from 2025<\/h2><p>Starting in July 2025, every owner of a <strong><a href=\"https:\/\/delaguialuzon.com\/en\/blog\/supreme-court-ruling-tourist-apartments\/\">holiday flat<\/a><\/strong> will need a registration code to advertise on digital platforms.<\/p><p>Without this code, you risk financial penalties and removal of your listings.<\/p><h2>How can Delagu\u00eda y Luz\u00f3n help?<\/h2><p>At <strong>Delagu\u00eda y Luz\u00f3n<\/strong>, we specialise in <a href=\"https:\/\/delaguialuzon.com\/en\/tax-services\/\">tax and legal advice<\/a> for <strong>tourist accommodation<\/strong>.<\/p><p>We provide:<\/p><ul><li>Personalised analysis of VAT on tourist apartments.<\/li><li>Full management of tax registration, invoicing, and form filing.<\/li><li>Review and reconciliation of income and expenses reported to the tax office.<\/li><li>Guidance on the European regulatory changes coming in 2028.<\/li><li>Legal representation during audits or tax proceedings.<\/li><\/ul><div>\u00a0<\/div><p>Don\u2019t let tax complexity undermine the profitability of your <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/rent-your-flat-through-airbnb-in-valencia\/\">tourist apartment<\/a>.<\/p><p><a href=\"https:\/\/delaguialuzon.com\/en\/contact\/\">Contact Delagu\u00eda y Luz\u00f3n<\/a> for safe, efficient management of <strong>VAT on short-term tourist rentals<\/strong> that keeps you fully compliant with recent requirements.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4175497b e-flex e-con-boxed e-con e-parent\" data-id=\"4175497b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1cc6edd2 elementor-widget elementor-widget-heading\" data-id=\"1cc6edd2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Questions and answers <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4175f86e elementor-widget elementor-widget-n-accordion\" data-id=\"4175f86e\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1090\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-1090\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Do I always need to charge VAT on short-term tourist rentals in Spain? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1090\" class=\"elementor-element elementor-element-37504440 e-con-full e-flex e-con e-child\" data-id=\"37504440\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-62439af1 elementor-widget elementor-widget-text-editor\" data-id=\"62439af1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>VAT on short-term tourist rentals<\/strong> 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.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1091\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1091\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> What hotel-style services trigger the 10% VAT rate? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1091\" class=\"elementor-element elementor-element-651d5953 e-con-full e-flex e-con e-child\" data-id=\"651d5953\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-501267c7 elementor-widget elementor-widget-text-editor\" data-id=\"501267c7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>If you provide two or more services typical of the hospitality industry, like daily cleaning, breakfast, 24\/7 reception, or linen changes, your rental is taxed at the reduced 10% rate, the same as hotels. These services must be identified and invoiced accordingly.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1092\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1092\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Which services are subject to 21% VAT? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1092\" class=\"elementor-element elementor-element-55d0fba9 e-con-full e-flex e-con e-child\" data-id=\"55d0fba9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4c4913b elementor-widget elementor-widget-text-editor\" data-id=\"4c4913b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>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\u2019s tax rules.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1093\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1093\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> What if I rent my tourist apartment without offering any extra services? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1093\" class=\"elementor-element elementor-element-1102f5f4 e-flex e-con-boxed e-con e-child\" data-id=\"1102f5f4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6f742649 elementor-widget elementor-widget-text-editor\" data-id=\"6f742649\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>In this case, <strong>VAT on short-term tourist rentals<\/strong> doesn\u2019t apply. However, the income must still be declared as a capital gain in your income tax return. You also won\u2019t be allowed to deduct VAT on any related property expenses.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1094\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1094\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> How does VAT work if I use the apartment for both exempt and taxable rentals? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1094\" class=\"elementor-element elementor-element-2e3e45f9 e-flex e-con-boxed e-con e-child\" data-id=\"2e3e45f9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2e25867b elementor-widget elementor-widget-text-editor\" data-id=\"2e25867b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>You\u2019ll need to calculate a VAT pro rata based on the proportion of income subject to VAT throughout the year. A qualified <strong>property lawyer or tax solicitor<\/strong>\u00a0can help you get this calculation right to <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/how-to-avoid-a-tax-inspection\/\">avoid compliance issues<\/a> and optimise deductions.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1095\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"6\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1095\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> What are my tax and administrative obligations as a holiday rental owner in Spain? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1095\" class=\"elementor-element elementor-element-343138f2 e-flex e-con-boxed e-con e-child\" data-id=\"343138f2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-369df73c elementor-widget elementor-widget-text-editor\" data-id=\"369df73c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>You must register with the tax office (form 036\/037), 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).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1096\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"7\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1096\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> How can Delagu\u00eda y Luz\u00f3n assist with VAT on short-term tourist rentals? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1096\" class=\"elementor-element elementor-element-5c2bc512 e-flex e-con-boxed e-con e-child\" data-id=\"5c2bc512\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7beae043 elementor-widget elementor-widget-text-editor\" data-id=\"7beae043\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>We offer expert tax and legal support, including VAT assessments, form filing, income reconciliation, and regulatory guidance. Whether you&#8217;re facing a tax audit or simply need help staying compliant, our <strong>tax solicitors<\/strong>\u00a0provide complete support tailored to your property.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style>\r\n.lwrp.link-whisper-related-posts{\r\n            \r\n            margin-top: 40px;\nmargin-bottom: 30px;\r\n        }\r\n        .lwrp .lwrp-title{\r\n            \r\n            \r\n        }.lwrp .lwrp-description{\r\n            \r\n            \r\n\r\n        }\r\n        .lwrp .lwrp-list-container{\r\n        }\r\n        .lwrp .lwrp-list-multi-container{\r\n            display: flex;\r\n        }\r\n        .lwrp .lwrp-list-double{\r\n            width: 48%;\r\n        }\r\n        .lwrp .lwrp-list-triple{\r\n            width: 32%;\r\n        }\r\n        .lwrp 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            \r\n                \r\n            }\r\n            .lwrp .lwrp-title{\r\n                \r\n                \r\n            }.lwrp .lwrp-description{\r\n                \r\n                \r\n            }\r\n            .lwrp .lwrp-list-multi-container{\r\n                flex-direction: column;\r\n            }\r\n            .lwrp .lwrp-list-multi-container ul.lwrp-list{\r\n                margin-top: 0px;\r\n                margin-bottom: 0px;\r\n                padding-top: 0px;\r\n                padding-bottom: 0px;\r\n            }\r\n            .lwrp .lwrp-list-double,\r\n            .lwrp .lwrp-list-triple{\r\n                width: 100%;\r\n            }\r\n            .lwrp .lwrp-list-row-container{\r\n                justify-content: initial;\r\n                flex-direction: column;\r\n            }\r\n            .lwrp .lwrp-list-row-container .lwrp-list-item{\r\n                width: 100%;\r\n            }\r\n            .lwrp .lwrp-list-item:not(.lwrp-no-posts-message-item){\r\n                \r\n                max-width: initial;\r\n            }\r\n            .lwrp .lwrp-list-item .lwrp-list-link .lwrp-list-link-title-text,\r\n            .lwrp .lwrp-list-item .lwrp-list-no-posts-message{\r\n                \r\n                \r\n                \r\n                \r\n            };\r\n        }<\/style>\r\n<div id=\"link-whisper-related-posts-widget\" class=\"link-whisper-related-posts lwrp\">\r\n    \r\n        <div class=\"lwrp-list-container\">\r\n                                <div class=\"lwrp-list lwrp-list-row-container lwrp-list-single-row\">\r\n                <div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/en\/blog\/paid-parental-leave\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"320\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/07\/paid-parental-leave.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"paid parental leave\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/07\/paid-parental-leave.jpg 795w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/07\/paid-parental-leave-300x200.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/07\/paid-parental-leave-768x512.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">Increase in family leave entitlement<\/span><\/a><\/div><div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/en\/law-firm-vinaros\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"320\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/11\/law-firm-in-vinaros.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"law firm in vinaros\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/11\/law-firm-in-vinaros.jpg 795w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/11\/law-firm-in-vinaros-300x200.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/11\/law-firm-in-vinaros-768x512.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">Law firm in Vinar\u00f2s<\/span><\/a><\/div><div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/en\/blog\/fraud-by-false-non-residents\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"320\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2023\/03\/non-resident-income-tax-spain.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"non-resident income tax spain\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2023\/03\/non-resident-income-tax-spain.jpg 795w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2023\/03\/non-resident-income-tax-spain-300x200.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2023\/03\/non-resident-income-tax-spain-768x512.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">Control of fraud by false non-residents<\/span><\/a><\/div><div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/en\/blog\/act-12-2023-may-24-for-housing-rights\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"320\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2023\/07\/right-to-housing-in-spain.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"right to housing in spain\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2023\/07\/right-to-housing-in-spain.jpg 795w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2023\/07\/right-to-housing-in-spain-300x200.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2023\/07\/right-to-housing-in-spain-768x512.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">Act 12\/2023, May 24, the right to housing in Spain<\/span><\/a><\/div><div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/en\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"320\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/10\/solicitors-in-valencia-1.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"solicitors in valencia\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/10\/solicitors-in-valencia-1.jpg 795w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/10\/solicitors-in-valencia-1-300x200.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/10\/solicitors-in-valencia-1-768x512.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">Home<\/span><\/a><\/div><div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/en\/blog\/interview-gonzalo-gomez-luzon\/\" class=\"lwrp-list-link\"><img width=\"360\" height=\"239\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/02\/gonzalo.png\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"Entrevista con Gonzalo G\u00f3mez\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/02\/gonzalo.png 360w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/02\/gonzalo-300x199.png 300w\" sizes=\"(max-width: 360px) 100vw, 360px\" \/><br><span class=\"lwrp-list-link-title-text\">Interview with Gonzalo G\u00f3mez Luz\u00f3n for the 65th anniversary of Delagu\u00eda y Luz\u00f3n<\/span><\/a><\/div>                <\/div>\r\n                <\/div>\r\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Short-term tourist rentals in Spain face complex VAT considerations that depend on the nature of the services provided. Clear criteria determine when VAT applies, how it is calculated and what obligations property owners or investors must meet to remain compliant under Spanish tax regulations.<\/p>\n","protected":false},"author":2,"featured_media":15828,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mbp_gutenberg_autopost":false,"_joinchat":[],"footnotes":""},"categories":[52,53,40],"tags":[],"class_list":["post-15852","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-legislation","category-housing-and-urban-planning","category-logement-et-urbanisme"],"_links":{"self":[{"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/posts\/15852","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/comments?post=15852"}],"version-history":[{"count":43,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/posts\/15852\/revisions"}],"predecessor-version":[{"id":19659,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/posts\/15852\/revisions\/19659"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/media\/15828"}],"wp:attachment":[{"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/media?parent=15852"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/categories?post=15852"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/tags?post=15852"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}