{"id":15852,"date":"2025-06-11T13:13:50","date_gmt":"2025-06-11T11:13:50","guid":{"rendered":"https:\/\/delaguialuzon.com\/?p=15852"},"modified":"2026-10-28T11:01:19","modified_gmt":"2026-10-28T10:01:19","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
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Short-term rentals remain firmly in the spotlight of Spain\u2019s tax and planning regulations<\/a>.<\/p>

If you own or manage a holiday apartment, 2025 brings key changes, especially regarding VAT on short-term tourist rentals<\/strong>\u00a0and tighter administrative controls.<\/p>

This guide explains how VAT applies to this type of accommodation, when you must charge it, and which tax obligations<\/a> you must meet.<\/p>

At 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>

When is VAT applied to tourist apartments?<\/h2>

The Spanish VAT Act<\/a> indicates that, until 30 November 2026, you only have to charge 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>

Until then, when the rental is limited to handing over the keys and cleaning after checkout, it is exempt from VAT<\/strong>.<\/p>

This rule applies both to tourist accommodation VAT<\/a> in general and specifically to VAT on short-term tourist rentals<\/strong>.<\/p>

From 1 December 2026, Real Decreto-ley 29\/2026 adds a second trigger: a furnished let of 30 nights or less to the same guest is subject to the reduced 10 % VAT<\/strong> rate even without hotel-type services, unless the flat is the owner’s habitual residence.<\/p>

Reviewing exactly which services you offer, and how long each stay lasts, is therefore essential<\/strong> to know whether you have to add VAT or not.\u00a0<\/p>

Did You Know?<\/strong><\/p>