VAT on Tourist Rentals in Spain: Everything You Need to Know

Vacation rentals in Spain remain a popular option for both owners and travelers . However, the taxation of this sector, especially regarding VAT , is constantly evolving. Looking ahead to 2026 , it's essential to understand how VAT applies to vacation rentals, the tax obligations of owners and managers, and what regulatory changes can be expected.

We offer a comprehensive and up-to-date guide to VAT on vacation rentals in Spain, answering the most frequently asked questions and providing practical advice on how to comply with the law and optimize tax management.

What is tourist rental and how is it regulated in Spain?

Tourist rentals refer to the temporary rental of furnished homes for vacation use, usually through platforms like Airbnb or Booking . Unlike traditional rentals, tourist rentals typically involve short stays and higher tenant turnover.

In Spain, tourist rental regulations are the responsibility of the autonomous communities , but taxation, and particularly VAT (Value Added Tax) , is governed by state regulations registration and licensing requirements may vary by region, tax obligations are common throughout the country.

VAT on tourist rentals: When does it apply?

Is tourist rental subject to VAT?

One of the most frequently asked questions is whether tourist rentals are subject to VAT . The answer depends on the services provided along with the accommodation:

Rental of housing without additional services : If only the housing is rented, without offering services typical of the hotel industry (daily cleaning, change of bed linen, reception, etc.), the rental is exempt from VAT , just like the rental of a traditional housing.

Rental with hotel services : If the owner or manager offers services similar to those of a hotel (regular cleaning, change of sheets and towels, reception, breakfast, etc.), the tourist rental is subject to VAT at the standard rate, which will remain at 21 2025 .

Practical examples:

• VAT Exempt : You rent your beach apartment for weeks, but you only hand over the keys and do not offer cleaning or other services during your stay.
• Subject to VAT : You manage several tourist apartments and offer daily cleaning, linen changes, and guest reception.

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What tax changes are expected in 2026?

In recent years, the Tax Agency has intensified its oversight of tourist rentals, especially following collaboration with digital platforms for information exchange. Increased oversight and possible regulatory changes are anticipated to ensure tax compliance.

Some trends and developments to keep in mind:

• Greater control on platforms : Vacation rental platforms are required to report hosts' income to the Treasury, which simplifies the identification of unregistered rentals.
• Review of exemptions : A possible review of VAT exemptions for tourist rentals that do not offer hotel services is being considered, although the current distinction remains in place for now.
• Invoicing obligations : If your vacation rental is subject to VAT, you must issue invoices with the corresponding breakdown and submit quarterly VAT reports (form 303) and the annual summary (form 390).

Tax obligations for owners and managers

If your activity is subject to VAT, you must:

• Register with the Treasury as a business owner or professional (form 036 or 037).
• Issue invoices to visitors, showing the applicable VAT.
• Submit quarterly VAT returns ( form 303) and the annual summary (form 390) .
• Keep a record book of invoices issued and received.

If your rental is exempt from VAT, you won't have to complete these procedures, but you will have to declare the income on your personal income tax return as income from real estate .

What happens if you manage multiple properties or have a management company?

For companies or managers offering hotel services, VAT is mandatory. Furthermore, VAT incurred on expenses related to the activity (cleaning, supplies, maintenance, etc.) can be deducted, which can result in significant tax savings.

Practical tips for hosting

• Get informed : Consult regional and national regulations before starting the activity.
• Evaluate the services you offer : If you want to avoid VAT, limit additional services.
• Keep clear accounts : Keep all invoices and documents related to the activity.
• Get professional advice : A tax advisor can help you optimize your tax situation and avoid penalties.

VAT on tourist rentals in Spain

VAT on tourist rentals in Spain continues to be a crucial for hosts and property managers . With increasing digitalization and tax control, it's more important than ever to comply with obligations and stay up-to-date.

If you have questions or need help managing your vacation rental, don't hesitate to consult a tax expert.

Take advantage of the opportunities in the tourism sector, but always within the law!