VAT on Holiday Rentals in Spain: 2026 Guide for Owners
Short answer (3 November 2026): today, the letting of a tourist home without hotel-type services is exempt from VAT (IVA): the owner neither charges nor declares it. If hotel services are provided, it is taxed at 10%. But Royal Decree-Law 29/2026 provides that, from 1 December 2026, all lettings of furnished housing of up to
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