Short answer: if you are a private individual and let your flat on Airbnb without hotel-type services, the Spanish tax authority takes the share of IRPF (Spanish personal income tax) that corresponds to your profit (income minus expenses), not to what you bill. That profit is added to your salary or pension and taxed at your marginal rate: in Galicia, with income of between €13,000 and €60,000 a year, between 23.65% and 36.9% of that profit. Today, tourist lettings without hotel services are exempt from VAT, although that may change on 1 December 2026. And in some cities, such as Vigo, the guest also pays a tourist tax that you have to collect and pay over.
Updated on 3 November 2026. General information based on the Spanish Tax Agency; for your specific case, consult your adviser.
An Airbnb host’s taxes, one by one
| Tax or obligation | Does it affect you? | What to do |
|---|---|---|
| IRPF (personal income tax) | Yes, whenever you have income | Declare the income, the expenses and the days let in your tax return (Modelo 100). |
| VAT (IVA) | Not today, if you do not provide hotel services. Possibly 10% from 1 December 2026 | Watch for the ratification of Royal Decree-Law 29/2026. |
| IGIC (Canary Islands) | Yes, 7%, unless exempt under the threshold | Owners established in the Canary Islands with turnover of up to €50,000 a year can claim the exemption threshold (franquicia); those who live outside the islands cannot. |
| Tourist tax | Only where it exists (in Galicia: Santiago, A Coruña, Vigo…) | Collect it from the guest and self-assess it with the relevant authority (in Vigo, at the Concello’s online office). |
| IBI (local property tax) | Yes, like any property owner | It is a deductible expense in proportion to the days let. |
| Non-residents | If you live outside Spain | Modelo 210: 19% (EU/EEA, with expenses deductible) or 24% (rest, no expenses). |
IRPF: what you really pay
A private individual’s tourist letting is income from real estate capital. The calculation is:
- Income: everything the guests pay, including cleaning.
- Less expenses: the Airbnb and management company commission, and, in proportion to the days let, community fees, IBI, insurance, utilities, mortgage interest and depreciation (up to 3% of the value of the construction and 10% of the furniture).
- Plus imputed income for the days the property was not let (1.1% or 2% of the cadastral value, in proportion to those days).
The result is added to your other income and taxed on the general scale. Example: with €20,000 billed over 200 nights, reasonable expenses leave a profit of around €7,900; if your marginal rate is 36.9% (Galicia, between €35,200 and €60,000), you would pay about €2,900 of IRPF on the letting, that is, less than 15% of what you billed. We go through it step by step in our guide to IRPF on holiday rentals.
Two common mistakes: applying the 60% reduction (it is only for a main residence, not for tourist lettings) and deducting the expenses for the whole year (only the part for the days let counts).
VAT: exempt today, 10% from December?
Today, tourist lettings without hotel-type services (permanent reception, cleaning or linen changes during the stay, laundry, luggage storage…) are exempt from VAT. With those services, they are taxed at 10%.
Royal Decree-Law 29/2026, published on 7 October 2026, provides that from 1 December 2026 lettings of furnished housing of up to 30 nights with the same guest will pay 10% VAT, unless it is the owner’s main residence. It is pending ratification. We cover it in detail in our guide to VAT on holiday rentals, which we will update as soon as the vote takes place.
How does the tax authority know what you earn on Airbnb?
Since 2024, Airbnb, Booking and the other platforms file Modelo 238 every year, an informative return with your details, the properties you advertise and the amounts you have received. The tax authority cross-checks them against your tax return. Previously it did this with Modelo 179, which is no longer in force.
What happens if I do not declare it?
If the tax authority detects it, it will claim the tax with late-payment interest and a penalty which, depending on the seriousness, usually ranges from 50% to 150% of the amount not paid. If you regularise your position yourself before they contact you, there is no penalty: you pay a surcharge of 1% plus 1% for each full month of delay; after 12 months, 15% plus late-payment interest (article 27 of the General Tax Law). The surcharge is reduced by 25% if you pay it on time.
Besides taxes: registration and guest reporting
- Regional registration: in Galicia, the property must be entered in the REAT (the Galician tourist businesses and activities register) and its number must appear in the listing. The national single register (NRUA) was annulled by the Supreme Court (in Spanish) in May 2026, but regional registers are still mandatory.
- Guest reporting: guests’ details must be sent to SES.Hospedajes (the Ministry of the Interior’s traveller registration system) within 24 hours of their arrival.
Frequently asked questions
Is there a minimum below which Airbnb income does not have to be declared?
There is no specific minimum for lettings. You are only exempt from filing a return if the sum of your gross income (employment, capital, activities) and gains does not exceed €1,000 a year; lettings do not fall under the other exceptions, so in practice you will almost always have to declare.
Does Airbnb withhold anything for the tax authority?
No. Airbnb keeps its commission but does not withhold IRPF. You declare the income in your annual tax return. Nor are there quarterly payments if you are not carrying out an economic activity.
How much do I keep net from every €100 I receive on Airbnb?
It depends on your expenses and your marginal rate. As a guide, with platform and management commissions, usual expenses and a marginal rate of between 23.65% and 36.9% (Galicia), the IRPF in the example above would be between 9% and 15% of what you billed.
At CABANA we send you a monthly report with your property’s income, commissions and expenses, ready for your tax return. Ask for a free analysis.
